[Snerfling]

For CPAs, corp attorneys and finance types, both Sarbanes-Oxley and PCAOB provide access to corporate/accounting oversight information.

[steve50]

Neither bill is required for a conspiracy to defraud case, which is obviously the crime here. Oh well, can't put future large campaign donors in jail, it sets a bad precedent. And you never know what they might say on the stand to save their backsides.