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According to Fastow: Every sketchy deal he made was approved by accountants, attorneys, and the Enron board Gatekeepers can also act as enablers. All it takes is a change in attitude. Lawyers, instead of warning about fraudulent statements, can delight in crafting disclosures that are "technically legal but completely incomprehensible." Auditors and consultants, instead of raising red flags, can help shape the numbers to comply with generally accepted accounting principles. All of the above