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          | The Role of Arthur Andersen |   
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          | Arthur Andersen, LLP (as opposed to 
            Andersen Worldwide, SC) 
            was Enrons main accounting firm. It was responsible for auditing 
            at the firm and for verifying that Enrons balance statement 
            was in good financial order. On January 10 2002, after Enron had declared 
            bankruptcy and the Department of Justice had begun its investigation 
            of the two firms, Andersen announced that its employees had shredded 
            and disposed of Enron documents. Below are websites that deal with 
            the role of Arthur Anderson in the Enron debacle. |  |  |