This week, Standard & Poor's spoke out against what it described as Enron's "multiple acts of deceit" at a Senate Governmental Afairs Committee hearing in Washington.
S&P has been criticised for keeping Enron on an 'investment grade' rating of BBB+ until four days before its collapse.
Managing director Ronald Barone is defending the company against these claims in the hearing.
He has argued: "It becomes ever clear that, far from providing anything like complete, timely and reliable information to S&P, Enron committed multiple acts of deceit and fraud on S&P, just as it did to many others."
Barone also highlighted the fact that studies on S&P's ratings had shown it to have a very good track record.
