The Securities and Exchange Commission has barred Enron North America's former chief accounting officer from practicing before it for four years.

The commission's complaint against CPA Wesley H. Colwell, filed in a Texas U.S. District Court in October, alleged, among other things, that Colwell, in coordination with other Enron employees, manipulated Enron's reported earnings and produced phony results by misusing reserve accounts, concealing losses, inflating asset values and deliberately using improper accounting treatment for transactions.

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