Wall Street Journal 3/13/02
Two Andersen Employees Believed Shredding Was Company's Policy
As federal prosecutors threaten possible obstruction-of-justice charges
against Arthur Andersen LLP, two of the firm's employees said they believed
they were following company policy when they destroyed Enron Corp.-related
documents in Houston last fall.,,SB1015972654694804640,00.html

New York Times 3/18/02
Andersen Misread Depths of the Government's Anger

Financial Times 3/18/02
Shredding was part of a tidy-up claims Andersen UK
by Michael Peel
Andersen's UK arm claimed on Monday its destruction of Enron-related
documents was part of a long-delayed and much-needed tidy-up.
The firm said the working conditions of its Enron audit team in London were
so cramped that some people had to stand at their desks.

Houston Chronicle 3/20/02
Andersen pleads innocent to shredding documents
Lawyers for Arthur Andersen saw their plans for a speedy trial go into
overdrive today when the embattled accounting firm pleaded not guilty to
illegally shredding Enron documents and the judge agreed to move up jury
selection for the criminal case by two weeks to May 6.

Wall Street Journal 3/21/02
Thibaut's Deposition Offers Glimpse Of When Auditors Were on a Tear
Enron Corp. was starting to implode last autumn when the woman who ran the
document-shredding operation at Arthur Andersen LLP's Houston office received
an odd request.
Andersen's Enron auditors asked her to send over eight trunks to be filled
with documents needing to be shredded. Soon after, they asked for six or
seven more trunks -- each holding about 100 pounds of paper. Over the next
day, the Enron team sent dozens of boxes and trunks filled with nearly two
tons of paper, destined for the shredder, according to Sharon L. Thibaut, who
ran Andersen's Houston document-shredding room as its supervisor of records.,,SB1016664251520164800,00.html?mod=special_pag


Reuters 3/22/02
In sea of shredding, Enron records caught notice
By C. Bryson Hull
HOUSTON (Reuters) - Document shredding was a 38-ton-a-year operation at
accounting firm
Andersen's Houston office, but even so, the woman in charge knew something
was up when some 20 trunks of Enron-related papers were sent to their ruin.

The Business Journal of Charlotte 3/18/02
Enron scandal shows danger of hasty destruction of documents
Josephine Hicks
The Enron scandal has generated a lot of heat and light on the subject of
destruction. Images of employees feeding documents into shredders late into
night, even after the company and its accountants were under investigation,
sinister overtones to the once mundane and oft-overlooked issues of which
documents should be preserved and which can be destroyed.
The perils of destroying documents now loom large. Once a lawsuit or an
investigation is pending or even anticipated, you should not destroy any
documents that relate to the dispute. Destruction will create the impression
that the documents were damaging or incriminating. Indeed, one of the most
common sanctions for document destruction in a lawsuit is an instruction to
the jury that it may assume the documents were damaging. That inference may
be worse than the documents themselves.

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