Stock Option Fairness and Accountability Act

Stock Option Fairness and Accountability Act - Instructs the Securities and Exchange Commission to analyze, and report recommendations to certain congressional committees on, the accounting treatment of stock options including: (1) the adequacy of current disclosure requirements to investors and shareholders on stock options; (2) the adequacy of corporate governance requirements, including shareholder approval of stock option plans; and (3) the accuracy of available stock option pricing models.