As a former congressman, a certified public accountant (the only practicing CPA ever elected to Congress) and a former partner with Arthur Andersen (1962-84), I have been watching the unfolding of the Enron/accounting debacle with growing concern about the U.S. government's role in allowing the environment that spawned such a catastrophe. Where does one begin to affix the blame, and where does one begin to transform the system that allowed a large and "well-respected" publicl