The entire Enron fiasco was a blight to all CPAs globally. The SEC reinstating Mr. Lowther to me is another blow to the integrity of all CPAs. He should not be allowed to ever "EVER" put CPA after his name for the rest of his life. To me it was a very despicable abuse of his designation and only after death should he be given a possibility of forgiveness, and not from the living, for this she-grin. I can assume that Arthur Andersen was rolling in his grave when the Enron issue came about, and now with this forgiveness I can picture him doing it again. This is a very sad event for all CPAs that have a conscience.