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Still, it's hard not to be amazed by the brazen chutzpah of Skilling and his CFO Andy Fastow, who created new companies to hide billions in debt. Even Alan Greenspan is seen accepting 'The Enron Prize' from its Chairman. And therein lies the heart of the problem - it wasn't just one company's executives' greed that enabled all who worked for them to become gung-ho about ripping off their stockholders, it was all the accountants, banks and lawyers who looked the other way while taking their share. This was all ethical in Enron executives' minds, because it had been sanctioned by their accounting firm, Arthur Andersen. We get to see Skilling, playing himself in a video (presumably made for internal entertainment) explain with enthused wonderment that Enron can basically lie about their earnings with the sky as the limit. He also came up with HFV, hypothetical future value, which is the basis of mark to market accounting. Sound familiar? Lay brought Skilling in to revamp Enron and Skilling virtually created the business of trading oil and natural gas. When oil trader Louis Borget siphoned off $3 million of company money into personal bank accounts, he was making so much money for Enron that Kenneth Lay not only didn't fire or even reprimand him, he gave him higher stakes to gamble with! Borget almost bankrupt the company and Lay professed shock and ignorance. Yet it was Lay's lack of ethics all the way back in 1987 that foretold more recent events. The star of "Enron" is, without a doubt, Jeff Skilling, the CEO who believed that the only thing that motivated people is money. Gibney's work would be a perfect double bill for the 2004 documentary, "The Corporation," as it is a textbook example of what that film set out to prove - that corporations, legally treated like people, were sociopaths. Although both Ken Lay and Jeff Skilling refused to be interviewed for his film, Gibney got 'unofficial' access to company meeting videos and one jaw-dropping parody play and both men's presence is strongly felt throughout. Why? They were "Enron: The Smartest Guys in the Room." Using Fortune reporters Peter Elkind and Bethany McLean's book as a basis, director Alex Gibney ("The Trials of Henry Kissinger") traces back to the root problems that allowed the Enron scandal to come to fruition and presents the history from multiple viewpoints. They never turned over their actual sales figures to Wall Street, but stock analysts continued to rate the company a strong buy. In the year 2000 America's seventh largest company declared $53 million in earnings on a deal that not only hadn't made a profit, but had never come to fruition.