Bernie Madoff’s accountant has been charged with fraud. I almost feel for the poor schnook – he’s 49 years-old and facing 105 years in prison (an unlikely outcome, but still enough to keep one awake at night). His problem: he probably doesn’t know enough about the workings of the fraud to be useful to the Feds, so no deal for him. He’s been charged with falsely certifying that he’d examined Madoff’s books when in fact he did no such thing (but collected $150,000 or so a year for so swearing). If he wasn’t looking, he has nothing much to say, so it’s up the river with him. Wait, though, until the Feds grab someone with knowledge of the players and squeeze him. Bernie may be content to spend the rest of his days in an 8 x 12 ‘ room – others will not.