frank partnoy is a highly regarded securities lawyer a professor at the university of san diego law school idea was to have a criminal statute in place that would make ceos and cfos think twice, think three times before they signed their names attesting to the accuracy of financial statements or the viability of internal controls. >> and this law has not been used at all in the financial crisis? >> it hasn't been used to go after wall street. it hasn't been used for these kinds of cases at all. >> why not? >> i don't know. i don't have a good answer to that question. i hope that it will be used. i think there clearly are instances where ceos and cfos signed financial statements that said there were adequate controls, and there weren't adequate controls. but i can't explain why it hasn't been used yet. >> we told partnoy about eileen foster's allegations of widespread mortgage fraud at countrywide and efforts to prevent the information from reaching her, the federal government, and the board of directors--in violation of the company's internal controls. i mean, that's a deliberate circumven