Greptile, an AI code reviewer, is designed to audit pull requests by identifying bugs and enforcing best practices without generating code, a principle rooted in the historical lessons from the Enron scandal and the subsequent Sarbanes-Oxley Act which mandated auditor independence. The article draws parallels between financial auditing and code review, emphasizing the importance of separating code generation from code review to maintain objectivity and prevent conflicts of interest, as seen in the case of Arthur Andersen's dual role with Enron. Greptile's refusal to generate code aligns with this philosophy, ensuring it remains an unbiased reviewer, unlike a hypothetical scenario where a code generation tool from the same company might not scrutinize its own outputs effectively. As coding agents produce increasingly complex and novel bugs, independent review tools like Greptile become crucial for maintaining code quality and accountability, especially in an era where AI-generated code outpaces human review capabilities.