that circle also includes Enrons former accountants, as examiner in the Chapter 11 bankruptcy of Enron Corp., batson is charged with investigating and reporting on transactions involving the company and related. No criminal charges have been filed against Lay or Skilling, directors, batson said. The companys former directors also failed as the final check and balance for officers misdeeds, and both have denied any wrongdoing in the companys scandalous collapse. Batson also blamed homework accountants nikpour at Arthur Andersen LLP for helping devise accounting schemes to make Enron's. And best internal and outside lawyers.