Former Healthsouth CEO Richard Scrushy has been indicted on 85 counts in a federal fraud case.
The health care company has been accused of inflating earnings and assets by $2.5 billion since 1994.
Scrushy faces 650 years in jail, if convicted.
"It may be a complex case from their side, but if our man is innocent, did not do it, did not participate, did not know about it, there's nothing complex about that," said defense attorney, Donald Watkins.
"Instead of telling the public the truth, Scrushy and his accomplices lied. They cooked HealthSouth's books and filed false financial statements with the SEC to cover up their scheme," said assistant attorney general, Christopher Wray.
Wray said Healthsouth is cooperating with the investigation.