In the United States former Enron chief financial officer Andrew Fastow has pleaded guilty to conspiracy and fraud charges in a deal giving him 10 years in prison.
The deal, combined with an expected agreement with Mr Fastow's wife Lea, who was Enron's treasurer, offers prosecutors a chance to build a case against two other top executives at the failed energy giant that became a symbol of corporate wrongdoing.
Fastow also agreed to pay $23 million in civil penalties in a separate agreement with securities regulators.
The plea was accepted by US District Judge Kenneth Hoyt in Houston, Texas, who set sentencing for 19 April.
Prosecutors agreed to a deal in which Andrew Fastow pleaded guilty to two counts to commit conspiracy to commit wire fraud and conspiracy to commit securities fraud.
The remaining charges in the 98-count indictment will be dismissed if the government is satisfied with his co-operation.
