"If you bought Microsoft stock for 50 cents a share, your kids will love you for this," says Tom Ochsenschlager, a VP at the American Institute of Certified Public Accountants.

According to this thesis, the reason why financial information has not been reflect in the stock price is that the credit crisis of enterprise and the certified public accountant industry.

Article 35 Stock certificates or bond certificates issued by a company shall be duly certified. The regulations governing such certification shall be prescribed by the Competent Authority.