Former Enron president Mr Jeffrey Skilling, criticised for his economic testimony at a US congressional hearing earlier this month into the energy giant's collapse, faces sceptical US lawmakers again today.
The Senate Commerce Committee will hear from Mr Skilling along with two current Enron employees who tried to sound the alarm within Enron about questionable accounting practices and special off-balance sheet partnerships linked to its failure.
Mr Skilling, the most senior former Enron executive who has agreed to speak publicly about the debacle, told a House panel on February 7th that he believed the company was financially sound when he resigned on August 14th, citing personal reasons.
In the months that followed, Enron disclosed losses related to the special partnerships and had to restate earnings going back to 1997 before making a record US bankruptcy filing on December 2nd last year.
A special internal board of inquiry commissioned by Enron has said the partnerships it examined were used to hide debt, inflate profits and enrich certain high-ranking employees.
But Mr Skilling told the House Energy and Commerce Committee hearing he was unaware of any Enron financing designed to conceal liabilities or overstate earnings.