Mark NEWBY, et al.; Plaintiffs, v. ENRON CORPORATION, et al.; Defendants.Fleming & Associates, LLP, Plaintiff-Appellant, v. Andrew S. Fastow; Bank of America Corp.; Credit Suisse First Boston; Barclays, PLC; Canadian Imperial Bank of Commerce; Merrill Lynch & Company, Inc.; J.P. Morgan Chase & Co.; Lehman Brothers Holdings, Inc.; Banc of America Securities, LLC; Financial Institution Defendants; Bank of America N.A.; John A. Urquhart; J.P. Morgan Securities, Inc., formerly known as Chase Securities, Inc.; Merrill Lynch, Pierce, Fenner & Smith, Inc.; Pershing, LLC; Robert A. Belfer; Norman P. Blake, Jr.; Ronnie C. Chan; John H. Duncan; Wendy L. Gramm; Robert K. Jaedicke; Charles A. Lemaistre; Joe H. Foy; Joseph M. Hirko; Ken L. Harrison; Rebecca Mark-Jusbasche; John Mendelson; Paulo V. Ferraz Pereira; Frank Savage; Jerome J. Meyer; Charles E. Walker; Citigroup, Inc.; Kristina Mordaunt; Credit Suisse First Boston (USA), Inc.; Campsite, Ltd.; J.P. Morgan Securities, Inc.; CIBC, Inc.; CIBC World Markets Corp.; Citibank, NA; Citicorp North America; Lehman Brothers, Inc.; Barclays Capital, Inc.; Salomon Brothers International, Ltd.; Citicorp; J.P. Morgan Chase; Citigroup Global Markets, Ltd.; Citigroup Global Markets, Inc.; Royal Bank of Canada; Royal Bank of Scotland; National Westminster Bank, PLC; Greenwich Natwest, Ltd.; Greenwich Natwest Structured Finance, Inc.; Royal Bank Holding; Royal BK DS Holding; RBC Dominion Securities, Inc.; RBC Dominion Securities, Ltd.; RBC Holdings (USA), Defendants-Appellees.