I Have seen that every one here has raised their fingers against Satyam, but can i ask one thing that what bout others who are also doing same kind of things. Some of them is from yourselves. The CA's are also doing same thing at the time of TAX AUDIT. Their clients are also misstating the Final Accounts with the help of their Respected CA's on which the CA have to express their Openion. So, are they not responsible? In my point of view each and every one is responsible here, the whole system is responsible for these kind of scandals.