| The outcome of five major financial-fraud trials |
| Company | Status | Prison Sentence |
| WorldCom |
| Bernard Ebbers, former CEO | Guilty verdict | 25 years |
| Scott Sullivan, former CFO | Pleaded guilty | 5 years |
| David Myers, former controller | Pleaded guilty | 1 year, 1 day |
| Buford Yates, former accounting director | Pleaded guilty | 1 year, 1 day |
| Enron |
| Kenneth Lay, former chairman | Guilty verdict | Deceased |
| Jeffrey Skilling, former CEO | Guilty verdict | Due to be sentenced 10/23 |
| Andrew Fastow, former CFO | Pleaded guilty | 6 years |
| Lea Fastow, former treasurer | Pleaded guilty | 1 year |
| Michael Kopper, former managing director | Pleaded guilty | Due to be sentenced 11/03 |
| Adelphia |
| John J. Rigas, founder | Guilty verdict | 15 years |
| Timothy Rigas, former CFO | Guilty verdict | 20 years |
| Michael Rigas, former executive VP | Not guilty* | — |
| James R. Brown, former vice president | Pleaded guilty | Awaiting sentencing |
| Michael C. Mulcahey, former assistant treasurer | Acquitted | — |
| Tyco |
| Dennis Kozlowski, former CEO | Guilty verdict | 8 to 25 years |
| Mark Swartz, former CFO | Guilty verdict | 8 to 25 years |
| Mark Belnick, former general counsel | Acquitted | — |
| HealthSouth |
| Richard Scrushy, former CEO | Acquitted | — |
| Malcolm McVay, former CFO | Pleaded guilty | 7 days** |
| Weston Smith, former CFO | Pleaded guilty | 2 years, 2 days |
| William T. Owens, former CFO | Pleaded guilty | 5 years |
| Michael Martin, former CFO | Pleaded guilty | 3 years |
| Aaron Beam Jr., former CFO | Pleaded guilty | 3 months |
| Emery Harris, former assistant controller | Pleaded guilty | 5 months |
*Found not guilty of conspiracy and wire fraud. Will be retried on 15 other charges.
**Sentence has been appealed by the federal government and is under review. |
