The Sarbanes-Oxley Act of 2002 requires, among other things, that CEOs and CFOs of public companies certify the accuracy and fairness of reported financial statements, and that they have taken actions such that all material information is made known to them and that they have disclosed “to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.”

Hypothetically, what would you call misrepresentation, manipulation, hiding or falsifying data regarding safety and efficacy of products, thereby knowingly putting at risk the health and lives of perhaps billions of people in exchange for billions of dollars in profits? Immaterial fraud?

Remember, they got Al Capone for tax evasion…