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Auditor

2 entries

A

Arthur Andersen

Arthur Andersen LLP served as Enron's external auditor and collapsed following its obstruction of justice conviction for destroying Enron-related documents.

D

David B. Duncan

Arthur Andersen's lead engagement partner for Enron who ordered document destruction during the SEC investigation, pleaded guilty to obstruction of justice, then withdrew his plea after the Supreme Court overturned Andersen's conviction.