The defense theory is that except for CFO Andrew Fastow and two of his lieutenants in finance, nobody else at Enron committed any crime.

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Nor is his CFO, Lois Scott, who comes straight from the private finance sector.

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After discussions with the board, we chose his longest-serving finance lieutenant, David Wells, as our next CFO, instead of doing an outside search, and announced the transition.

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For example, Schulte was CFO for two high tech companies and served as Director of Finance for Western Digital (WDC) and WebEx before Cisco (CSCO) bought it.

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In a poll conducted in December 2003 by CFO Magazine, a sister publication of The Economist, more than 60% of the finance executives polled said they spent more time involved with their company's board of directors or audit committees after Enron.

ECONOMIST: Greater responsibility, greater power | The