[comrade_ogilvy]

Being deceitful about something that a reasonable person could construe as relevant to the value of the corporation in a public document could be a crime. Stockholders have rights.

I think a case can be made that public perceptions about how effectively Apple protects customer data is relevant to the company's perceived value to its customers, and therefore to its stockholders.

There is an interesting question here about whether a judge could order someone to commit a crime. Would he have the balls to put that in writing?

Can the CEO simply refuse to publish his quarterly results because he cannot certify it is accurate and complete under SOX? Sorry, SEC. Go talk to the secret judge.