| WorldCom: $11B Operating Expense Capitalization Fraud | US | Adjudicated | capitalising operating expenses | $11.0B | June 26, 2002 |
| Enron Corp.: Off-Balance-Sheet SPEs and Mark-to-Model Fabrication | US | Adjudicated | off balance sheet entities | $1.2B | October 31, 2001 |
| Waste Management: $3.5B Depreciation Useful Life Extension Scheme | US | Settled, neither admitted nor denied | depreciation and useful life | $3.5B | September 20, 2000 |
| Sunbeam Corporation: 'Chainsaw Al' Dunlap's Big Bath and Bill-and-Hold | US | Settled, neither admitted nor denied | big bath | $60.0M | September 20, 2000 |
| Global Crossing: Hundreds of Millions in Reciprocal Fiber Capacity Swaps | US | Settled, neither admitted nor denied | round tripping | $750.0M | September 20, 2004 |
| Qwest Communications: $3B Sham Optical Capacity Swaps and False Metrics | US | Settled, neither admitted nor denied | round tripping | $3.0B | September 20, 2004 |
| Dynegy: Project Alpha Financing Disguised as Operating Cash Flow | US | Settled, neither admitted nor denied | round tripping | $300.0M | September 20, 2004 |
| Arthur Andersen: Document Shredding and Obstruction of Justice in Enron Audit | US | Adjudicated | workpaper alteration | $0 | September 20, 2003 |