• ABA Presidential Task Force on Corporate Responsibility
• Accounting Principles
• Asset Securitization
• Auditor Independence Requirements
• Congress, U.S.
• Concurrent Resolutions
• Hearings
• House Committees
• Energy and Commerce
• Financial Services
• Senate Committees
• Banking, Housing and Urban Affairs
• Commerce, Science and Transportation
• Governmental Affairs
• Legislation
• Consolidated Financial Statements
• Enron SEC Filings
• Financial Analysts, Conflicts of Interest
• Internal Controls
• Law Suits against Enron Corp., its Officers and Directors
• Management's Discussion and Analysis of Financial Condition and Results of Operations
• Other Enron Resources
• Periodic Reporting
• Special Investigating Committee of Board of Directors of Enron Corp.
• Special Purpose Entities

• Mission Statement
• Members

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• SEC Regulation S-X (from Securities Lawyer Deskbook by The Center for Corporate Law, University of Cincinnati College of Law)

• Auditor Independence Requirements
• SEC Rule 201.2-01, Qualifications of Accountants
• SEC Release No. 33-7919, Revision of Auditor Independence Requirements, February 5, 2001

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• Consolidated Financial Statements
• SEC Regulation S-X, Article 3A, Consolidated Financial Statements
• General Instructions
• SEC Rule 201.3-01, Consolidated Balance Sheets
• SEC Rule 201.3-02, Consolidated Statements of Income

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• Asset Securitization and Special Purpose Entities
• FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities: a replacement of FASB Statement No. 125 (September 2000) (from Financial Accounting Standards Board (FASB)
• Summary (from Rutgers Accounting Web)
• Ordering Online
• Statement 140: A Study of Securitization Disclosures (FASB) (.pdf file)
• Securitization Accounting under FASB 140 (from Deloitte Touche Tohmatsu) (.pdf file)
• Securitization.Net
• SEC Release 33-8056, Commission Statement about Management's Discussion and Analysis of Financial Condition and Results of Operations.
• Interpretive guidance with respect to disclosures in Management's Disclosure and Analysis of liquidity and capital resources, including off-balance sheet arrangements (Part II.A.)

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• H. Con. Res. 300, Employees and Retirees Restoration and Assistance Resolution of 2002
• H. Con. Res. 307, Call for Appointment of Independent Counsel

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• U.S. House Committee on Energy and Commerce
• Hearings and News Releases on Enron Corp.
• Financial Collapse of Enron Corp. Subcommittee on Oversight and Investigations, February 14, 2002
• Are Current Financial Accounting Standards Protecting Investors? Subcommittee on Commerce, Trade, and Consumer Protection, February 14, 2002
• Financial Collapse of Enron Corp. Subcommittee on Oversight and Investigations, February 7, 2002
• Developments Relating to Enron Corp. Full Committee, February 6, 2002
• The findings of Enron's special investigative committee with respect to certain transactions between Enron and certain of its current and former officers and employees. Subcommittee on Oversight and Investigations, February 5, 2002
• The Destruction of Enron-Related Documents by Andersen Personnel. Subcommittee on Oversight and Investigations, January 24, 2002
• Released Hearing Documents
• Excerpts from Enron Corp. Board minutes (.pdf file)
• Letter from Sherron Watkins to Enron Corp. CEO Kenneth Lay (.pdf file)
• Democratic Members of Committee
• Auditor Independence
• Enron Investigation

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• U.S. House Committee on Financial Services
• The Enron Collapse: The Impact on Investors and Financial Markets, December 12, 2001, Joint Hearing of the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises and the Subcommittee on Oversight and Investigations
• Hearings on the Enron Matter, Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises
• February 4, 2002
• February 5, 2002
• Democratic Members

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• U.S. Senate Committee on Banking, Housing and Urban Affairs, Hearings on Accounting and Investor Protection Issues Raised by Enron and Other Public Companies, with Statements submitted by Witnesses (when available)
• Corporate Governance, February 27, 2002
• Accounting and Investor Protection Issues Raised by Enron and OtherPublic Companies: Oversight of the Accounting Profession, Audit Quality and Independence,and Formulation of Accounting Principles, February 26, 2002
• Oversight Hearing, February 12, 2002
• International Accounting Standards and Necessary Reforms to Improve Financial Reporting, February 14, 2002
• Ranking Member

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• U.S. Senate Committee on Commerce, Science and Transportation
• Hearings
• List of Hearings, with Statements submitted by witnesses (when available)
• PressReleases
• February 26, 2002. Witness List
• February 12, 2002. Details
• February 1, 2002. Details
• December 18, 2001. Details
• Press Page (links to News Release, Hearings, Legislation, etc.)

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• U.S. Senate Committee on Governmental Affairs
• Live Broadcasts of Hearings
• The Watchdogs Didn't Bark: Enron and the Wall Street Analysts, February 27, 2002
• The Fall of Enron: How Could It Have Happened? January 24, 2002
• Opening Statement by Arthur Levitt, former SEC Chairman
• Opening Statement by Lynn Turner, former SEC Chief Accountant
• Statement of Prof. John H. Langbein, Yale Law School
• Testimony of Prof. Frank Partnoy, University of San Diego School of Law

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• Committee on the Judiciary
• Accountability Issues: Lessons Learned from Enron's Fall, February 6, 2002

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• House
• H. R. 3634, Enron Employee Pension Recovery Act of 2002,
• Bill Text
• Summary and Status (Thomas)
• H.R. 3763, Corporate and Auditing Accountability, Responsibilty, and Transparency Act
• Bill Text
• Summary and Status (Thomas)
• Comments by SEC Chairman Pitts
• News Release by Rep. John J. LaFalce (D), ranking member of House Committee on Financial Services

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• Section 7, Corporate and Auditing Accountability, Responsibilty, and Transparency Act
• National Association of Securities Dealers
• SR-NASD-2002-21, Proposed Rule Regarding Research Analyst Conflicts of Interest
• News Release, February 7, 2002
• Proposed Rule 2711, Research Analysts and Research Reports
• Analyst Disclosure Investor Education Initiative
  • News Release, February 7, 2002
  • Understanding Analyst Recommendations

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• Securities Exchange Act of 1934, as amended (from Securities Lawyer Deskbook)
• Section 13(b)
• Section 10A

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• Pending Class Actions under Federal Securities Laws
• Abrams v. Enron Corp., filed October 22, 2002 in the United States District Court for the Southern District of Texas (from Stanford Securities Class Action Clearinghouse)
• Amalgamated Bank. v. Lay, filed December 4, 2001 in the United States District Court for the Southern District of Texas
(maintained by Milberg Weiss Bershad Hynes & Lerach LLP)
• Private Securities Litigation Reform Act
• Secuties Act of 1933, as amended, Section 27
• Securities Exchange Act of 1934, as amended, Section 21D

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• ABA Presidential Task Force on Corporate Responsibility
• Speeches
• Legislative Proposals and Testimony
• Related Materials and Commentary
• List Serv
• American Institute of Certified Public Accountants (AICPA)
• The Enron Crisis: The AICPA, The Profession & The Public Interest
• The Jurist, The Legal Education Network™
• Enron News and Related Resources
• National Association of Corporate Directors (NACD)
• The Corporate Library, Spotlight Focus: Enron Investigation
• Lessons Learned from Enron's Collapse, Testimony of NACD president Roger Raber before the House Committee on Energy and Commerce, February 6, 2002
• The Rise and Fall of Enron: Principles for Director Focus, January 31, 2002 issue of DM--Extra!,NACD's online supplement to its Directors Monthly magazine (.pdf file)

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• Press Release 2002-22, SEC to Propose New Corporate Disclosure Rules
• SEC Release 33-8056, Commission Statement about Management's Discussion and Analysis of Financial Condition and Results of Operations. Interpretive guidance with respect to
• Disclosures Concerning Liquidity and Capital Resources, Including "Off-Balance Sheet" Arrangements (Part II.A.)
• Disclosures about Certain Trading Activities that Include Non-Exchange Traded Contracts Accounted for at Fair Value (Part II.B)
• Disclosures about Effects of Transactions with Related and Certain Other Parties (Part II.C)

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• Recent Enron filings (in the SEC's Edgar database)
• Current Report on Form 8K, dated February 14, 2002 (sale of certain assets relating to the Enron's North American gas and electric power trading business)
• Current Report on Form 8K, dated February 12, 2002 (Enron Corp. Stock expected to be worthless; resignation of six directors)
• Current Report on Form 8K, dated February 7, 2002 (Lay Resignation, Powers Report and Appointment of CEO and Chief Restructuring Officer and members of the Office of the Chief Executive)
• Current Report on Form 8K, dated December 7, 2001 (Chapter 11 filing)
• Quarterly Statement on Form 10Q for quarterly period ended September 30, 2001, dated November 19, 2001
• Annual Report on Form 10K, dated April 2, 2001
• Schedule 14A, dated March 27, 2001 (information required on Proxy Statement)

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• Report of Investigation, dated February 1, 2002 (Powers Report)
• Exhibit 99.2 to Current Report on Form 8K, dated February 7, 2002
• from CNN (.pdf file)

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Prof. Rosin's Class Materials Page

Prof. Rosin's Faculty Page

last updated: April 26, 2002

Copyright © 2002 by Gary S. Rosin