FAQ 7 says (in part):
• Provide complete and accurate amended federal income tax returns (for individuals, Form 1040X, or original Form 1040 if delinquent) for all tax years covered by the voluntary disclosure, with applicable schedules detailing the amount and type of previously unreported income from the account or entity (e.g., Schedule B for interest and dividends, Schedule D for capital gains and losses, Schedule E for income from partnerships, S corporations, estates or trusts).Some have read that perhaps this really means that the amended returns need to correct only erroneous reporting or failure to report with respect to the U.S. tax noncompliant foreign accounts and foreign assets, so that other errors unrelated to foreign noncompliance (e.g., ommitted domestic income, erroneous deductions, etc.) do not have to be corrected.
My cut is that any amended returns submitted (whether signed or not) have to be correct and complete until and unless the IRS publicly says that correct and complete does not mean correct and complete for the program and that incorrect and incomplete amended returns will be accepted as correct and complete if the U.S. tax noncompliant foreign accounts and assets are reported correctly even if there is other uncorrected noncompliance. (I can't imagine the IRS announcing that, but that is its choice; in the meantime, I think great risk would be taken to submit incomplete and incorrect amended returns.
Note in the foregoing regard that, even if you can get the agent to accept unsigned returns for processing (I understand that has happened), submitting the unsigned returns with the representation (express or implied) that they are correct and complete could still raise the specter of 18 USC 1001.
And, of course, it goes without saying that amended returns submitted in hopes of making a quiet disclosure must meet the correct and complete requirement of the jurat on the return.