America's 2002 Sarbanes-Oxley law makes chief executives and chief financial officers criminally liable for misstating financial results.

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He was soon back in court as well as in parliament, accused of misstating the Workers' Party's accounts.

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Like its predecessors, "Couples" and "Lady", "Wither" has been criticized for misstating the positions of prominent Republicans, including Newt Gingrich.

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In the United States, management and directors are liable only if they acted intentionally or with a degree of recklessness that approaches intentionality when either misstating or omitting material information for a disclosure other than in public offerings.

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Then, on April 16th, the Securities and Exchange Commission charged Goldman, Sachs and one of its vice presidents for defrauding investors by misstating and omitting key facts about a financial product tied to subprime mortgages as the U.S. housing market was beginning to falter.

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