That's not at all what he was sentenced for.
Blocking official acts.
Can't prosecute for fraud if the fraud isn't committed. Hardest thing for him to do is nothing.
might be a bit different than you think. Still have no idea how much Greensill impacts this, but FASB has changed the rules on that, since no one had to report anything on it before, and now they'll have to break it out as a line item.
https://www.joc.com/maritime-news/container-lines/fmc-audit-container-lines%E2%80%99-detention-demurrage-billing_20210720.html