Olympus Corp's digital camera is seen through a show window which bears rain drops at an electronic shop in Tokyo December 6, 2011. An independent panel issued a damning report into the $1.7 billion accounting scandal at Japan's Olympus Corp, urging legal action against executives behind the cover-up and the replacement of others who knew about it. REUTERS/Kim Kyung-Hoon (JAPAN - Tags: CRIME LAW BUSINESS)