That trigger was a feature of a $1.4 billion bond sale that Donaldson managed for the Osprey Trust, an Enron partnership, in late 1999.

He placed one wealthy client in the exclusive, off-the-books Enron partnership known as LJM2, according to a person familiar the deal.

Should Congress subpoena any of those Houston strippers to testify about any or all kinds of Enron partnerships, accounting reform may not be far behind.

The letter also says that another entity, Raptor, a previously disclosed investment vehicle owned by another Enron partnership, generated $500 million in revenue.

Still others will look at whether Enron pressured Wall Street firms to push Enron shares into clients' portfolios or to put money into Enron partnerships.

"But investment banks were enabling the Enron partnerships and participating in them, and we need to understand what happened."

The firm also played a role in structuring and raising money for some Enron partnerships and invested more than $10 million of its own money in one named LJM2.

For example, the complaint contends that, in the closing days of 1999, banking institutions and their executives advanced nearly all of the money to finance an Enron partnership known as LJM2.

Ms. Watkins complained about the opaque structure of the Enron partnerships that were used to conceal losses.

Enron partnerships were originally formed for a variety of financial purposes, like sharing financial liabilities, that were in keeping with widely accepted accounting practices in the 1990's.