No, it was the CFO explicitly calling out that they can't do something and then doing it anyways to deceive shareholders about quarterly costs. That should be o

No, it was the CFO explicitly calling out that they can't do something and then doing it anyways to deceive shareholders about quarterly costs. That should be obvious. Just because Enron had massive fraud doesn't make $3.3 million "a small discrepancy", nor is purposefully doing something merely a discrepancy or oversight. No one compared the insider trading to Enron. The actual accounting issue got them those comparisons.