Nope...but crooked accountants could do anything with a few #...after all it is just #...until they have to answer to a higher authority...the same with crooked atty. Bet u have seen & heard counltless stories about an amateur ...newbie criminal defense atty. Representing former district atty., former crooked judges...n once well known prosecutors...imagine the faces of those SOBs when they hear the judge slamming down the hammer...what an irony...classic...