2007-04-19 Option Accounting: Material Weakness FMI - "SEC Guidance on Restating the Erros on Option Backdating" "SEC's Sample Letter sent for Inquiries of Restating Errors" "Backdating the ESO Grants" "Stock Options Backdating Practices" http://www.cfo.com/article.cfm/9060606?f=alertsNovell's stock price plunges after the news:Symbol Lookup from Yahoo Finance"Novell's 8K"