WASHINGTON (AP) – A former accountant and a former lawyer for Enron Corp. have been fined $30,000 each by federal regulators who accused them of fraud in a scheme to manipulate earnings of the fallen energy giant.

The Securities and Exchange Commission on Monday announced the settlements of civil charges with former company accountant David Leboe and in-house attorney Dale Rasmussen. The two neither admitted nor denied the SEC’s allegations, made in a lawsuit filed in federal court in Houston.

In addition, Leboe, 38, was suspended from auditing any public company for at least five years and Rasmussen, 46, was barred from working as an attorney for a public company for at least three years.

The $60,000 in civil fines will go into a fund for Enron shareholders.

The SEC said in its suit that Leboe and Rasmussen conspired to circumvent accounting rules and prematurely book revenue related to the 2000 sale of Coyote Springs II, a project involving equity interest in an Oregon power plant, a construction contract to build the plant and a turbine for the plant. They used secret side agreements to carry out the scheme, which they concealed from Enron’s outside auditor Arthur Andersen LLP, according to the SEC.