keywords: accounting financial finance mortgage fannie
text: U.S. Faults Fannie Mae Accounting  WASHINGTON (Reuters) - A U.S. government review of the  nation's No. 1 mortgage finance company, Fannie Mae &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=FNM.N target=/stocks/quickinfo/fullquote"&gt;FNM.N&lt;/A&gt;,  charges it with using improper "cookie jar" accounting to  smooth earnings and calls into doubt past financial results,  the company's board said on Wednesday.