The former chief accounting officer of Enron was indicted yesterday on six felony charges that accuse him of participating in a multiyear effort to disguise the company's collapsing financial performance.
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With the charges, prosecutors are essentially contending that the entire financial operation of Enron was corrupt, with two of its central figures engaged in crimes years before the company's collapse. Both men had working relationships with two former chief executives, Jeffrey K. Skilling and Kenneth L. Lay. Neither Mr. Skilling nor Mr. Lay has been charged, but they are subjects of the continuing investigation.
http://www.nytimes.com/2004/01/23/business/23enron.htmI'm posting this here because it's a little old; I can't find any earlier threads on it, which surprised me. Please delete if it's a dupe.