Enron's former chief financial officer has been charged with a number of criminal offences. Mr Andrew Fastow, 40, has been charged with securities, wire and mail fraud, money laundering and conspiring to inflate Enron's profits and enrich himself at the company's expense.
It's alleged that Fastow and others created a scheme to defraud Enron and its shareholders.
It's claimed they did this through transactions with off-the-books partnerships that made the company look more profitable than it was.
With the exception of Michael Kopper, a once-trusted Fastow aide who has pleaded guilty to conspiracy charges, the complaint does not identify the others who allegedly participated in the scheme that led to Enron's bankruptcy.
Fastow arrived at the FBI's headquarters in Houston in anticipation of an initial court appearance on charges related to partnerships credited with fuelling Enron's swift descent into bankruptcy last year.
He was accompanied by his attorney, John Keker. After Fastow turned himself in, Keker quickly left.
Fastow spent about 30 minutes inside the FBI office before two agents led him out in handcuffs.
"Today's complaint demonstrates the effectiveness of a swift, co-ordinated law enforcement response to even the most sophisticated financial crimes," Deputy Attorney General Larry Thompson told a Washington news conference. "Our strategy is straight-forward. We aim to put the bad guys in prison and take away their money."