The pressure brought to bear on subordinates to implement fraudulent schemes developed by top management can often be intense. Top management can threaten employees with termination if they fail to participate in the fraud. Unfortunately, employees who acquiesce to such pressure face tremendous legal risks. Unlike their superiors, the fingerprints of lower-level employees who actually implement the fraudulent scheme are all over the incriminating documents. For example, a midlevel tax manager who was convicted of participating in a scheme to misstate Dynergy’s financial statements was sentenced to 24 years in federal prison. This individual’s bosses, who were equally complicit in the scheme, pled guilty and testified against their former employee. They are expected to receive less than five years in prison.