262 P ART III Daily Internal Operations two accounting firms would be reviewing the fairness of all LJM1 transactions with Enron. DECISION CHOICE. If you were on Enron's Board of Directors would you 1. Exempt Fastow from Enron's Code of Ethics, given the established accounting safeguards? 2. Refuse to exempt Fastow and cause the financial failure of an entire set of SPEs heavily invested in by Enron? Why? ANCILLARY MATERIALS Websites to Explore · Ethics & Compliance Officer Association, available at www.theecoa.org. · International Ombudsman Association, available at www.ombudsassociation.org. · Marketplace Chaplains USA, available at http://mchapusa.com/. · EthicsPoint, available at www.ethicspoint minutes, available at http://www.pbs .org/wgbh/pages/frontline/flyingcheap/ view/?utm_campaign=viewpage&utm_ medium=grid&utm_source=grid. TEDTalks Videos · Happiness: Dan Gilbert, author of Stumbling on Happiness, challenges the idea that we'll be