What are the top 3 ramifications of the options backdating scandal? If you remove the usual tax consequences, shareholder lawsuits, restatement, etc. What things do we see coming down in terms of legislation / new rules and regulations and where are the opportunities?

Many companies are restating or recertifying their financial results because of stock options backdating. This article will focus on: Restatement and Recertification of results - what are they, what is the difference etc.?