As if its accounting woes weren’t already burdensome enough, Fannie Mae’s use of “qualified special purpose entities” in its mortgage securitization business has come under intense scrutiny, and observers suggest that an adverse finding could have consequences of Enron-like proportions for the beleaguered government-sponsored enterprise. It is unclear how much of Fannie’s QSPE assets might be affected, but loss of QSPE status could force the GSE to consolidate trust assets and liabilities on its…