The New York Times is reporting that Enron’s former chief financial officer, Andrew Fastow, has agreed to plead guilty to fraud charges. He is likely to face up to 10 years in prison. Meanwhile with Fastow’s cooperation, federal prosecutors are building a criminal case against another former high-level Enron official. Charges could be filed as early as this week. Fastow’s wife Lea is also expected to plead guilty and receive a jail sentence of at least five months.