Well, not yet.  Many a slip twixt cup and lip:

http://money.cnn.com/2006/11/02/news/newsmakers/kumar.reut/

NEW YORK (Reuters) -- Sanjay Kumar, the former chief executive of CA, was 
sentenced to 12
years in federal prison Thursday for his role in a $2.2 billion accounting 
fraud at the
computer software company.

-- 
  Phil Payne
  http://www.isham-research.co.uk
  +44 7833 654 800

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