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Reports that senior finance executives at WorldCom notified auditor Arthur Andersen of improper shifts of expenses as early as 2000, according to documents released by the U.S. House Commerce Committee. Indication that improper accounting of WorldCom's expenses may extend further back than the company has acknowledged; Questions concerning Andersen; Role of chief financial officer Scott D. Sullivan; WorldCom memorandum on so-called line costs.

Reports the guilty verdict issued against Arthur Andersen in Houston, Texas on June 17, 2002 due to lawyer Nancy Temple's handling of an Enron-related memorandum.

Reports that jurors in the criminal trial of Arthur Andersen could find the firm guilty of obstruction of justice. Argument of the defense that the jury was being coerced into reaching a verdict; Disagreement among the jury concerning which employee was guilty of crime; Destruction of documents relating to Enron by the company.

Focuses on the deadlocked jury in the Arthur Andersen criminal trial in Houston, Texas, which sent out a question of law that could ultimately decide the verdict against the firm. Response of lawyers on both sides of the case; How the jury received instructions to continue efforts to reach a verdict; The charge of obstruction of justice against Andersen over destruction of Enron-related records; What the jurors must find in order to convict Andersen; Arguments of both sides; Speculation on a verdict.

Reports that jurors in the Arthur Andersen criminal trial said they were unable to reach a unanimous verdict, but the judge ordered them to continue efforts to reach a decision. How the jurors have spent seven days deliberating; Why this development is perceived by experts as a blow to federal prosecutors; Implications of the deadlock; Background on the charge against Andersen of obstruction of justice; Role of Judge Melinda Harmon of Federal District Court, Houston, Texas, who is hearing the case.

Reports on closing arguments by the U.S. government and the defense in the Arthur Andersen criminal trial in Houston, Texas. Background on Andersen's charge of obstructing a Securities and Exchange Commission investigation by destroying records related to its audit of Enron; Arguments of assistant U.S. attorney Samuel W. Buell and of Rusty Hardin, Andersen's chief defense lawyer.

Reports on the failure of jurors in the criminal trial of accounting firm Arthur Andersen to reach a verdict.

Discusses the verdict concerning the role of Arthur Andersen in the financial debacle at Enron.

Reports on the testimony of John Riley, the national audit practice director at Arthur Andersen, during a criminal trial against the company on June 4, 2002.

Reports on the progress of the Arthur Andersen accounting firm's criminal trial for obstruction of justice in a United States government investigation of its accounting practices. Details of the testimony of witness Shannon Adlong that David B. Duncan assured her that the destruction of Enron Corp.- related documents was legal; Details of the testimony of accounting adviser John Stewart; Progress of the trial.

Reports on the testimony of auditors from Arthur Andersen & Co. regarding the document policy of the company as of May 30, 2002.

Reports that the prosecution has rested its case in the trial of Arthur Andersen, an accounting firm charged with obstruction of justice in the investigation of Enron Corp. in the U.S. Highlights of the trial, including a cross-examination of witness Paula Schanzle about the significance of the firm's e-mail deletions; Questions asked by trial lawyer Rusty Hardin.

Reports on the testimony of Richard Corgel, a high-ranking partner with Arthur Andersen, on May 28, 2002 that the firm maintained a policy to destroy extraneous documents in part so the records could not be used against the firm in litigation.

Discusses how the criminal trial of accounting firm Arthur Andersen could affect the fraud case against the Enron Corp. Problems that may arise regarding the testimony of David Duncan, chief witness in the trial and the former partner in charge of the Enron account; How statements made by Duncan can be used in the Enron case.

Focuses on the shouting match between lawyers for Arthur Andersen and the federal judge overseeing the firm's criminal trial.

Reports on the testimony of David B. Duncan, a former partner with the auditing firm Arthur Andersen, who pleaded guilty to obstruction of justice in destroying records related to Enron Corp. Details of his testimony at the criminal trial against Andersen; How Duncan became convinced of his own guilt; His cross-examination in the trial by Rusty Hardin.

Focuses on the evidence presented at the obstruction of justice trial against auditor Arthur Andersen for its knowledge on the federal inquiry on Enron Corp.

Reports on the testimony given by David B. Duncan, a former partner at Arthur Andersen, on May 13, 2002 that he instructed employees to follow Andersen's document retention policies which he knew would result in the destruction of records related to Enron.

Reports on the ruling of Judge Melinda Harmon of Federal District Court that denies Arthur Andersen access to notes taken by the lawyers for the chief witness against the firm in its obstruction of justice trial.

Relates the missteps made by accounting firm Arthur Andersen which contributed to its fall. Comments of Paul A. Volcker, who suspended his work overhauling Andersen; View that the demise of the partnership was a consequence of decisions by Andersen and the government; Account of Andersen's difficulties, including the defection of international affiliates and the collapse of its global firm; Why prosecutors questioned the company's desire to resolve its case.

Discusses the strategy of U.S. federal prosecutors in the criminal trial of Arthur Andersen. Plans to introduce evidence of the firm's involvement in other accounting scandals; References to information about prior so-called bad acts of Andersen; Issue of whether the evidence should be admitted; Why evidence of prior bad acts is often inadmissible in a criminal trial; Difficult position of Andersen's legal team; Potential witnesses.

Reports on the ruling of a federal judge in Houston, Texas in the obstruction of justice trial of Arthur Andersen.

Presents a guide to the trial of Arthur Andersen, an accounting firm.

Discusses the investigation and prosecution of accounting firm Arthur Andersen for obstruction of justice in the Enron Corp. case by the United States. Collapse of settlement negotiations; Gamble which both sides in the case face by going to trial; Analysis of the case.

Focuses on a proposed settlement of Arthur Andersen's criminal case, which was submitted by Andersen lawyers to the U.S. government. Overview of the proposal; Andersen's commitment to acknowledging wrongdoing regarding Enron; Earlier withdrawal of a settlement offer by prosecutors when talks collapsed; View that this may be Andersen's last chance at a negotiated resolution; Comments of Andersen lawyer Rusty Hardin; Implications for Andersen if a settlement cannot be reached.

Discusses concerns over a possible impasse in negotiations between the U.S. government and Arthur Andersen to settle the criminal case against the accounting firm. Difficulties in resolving smaller issues; Risks and consequences of a deal with the Justice Department, which charged Andersen with obstruction of justice in the Enron case; Outlook for Andersen, according to partners at the firm.

Analyzes the likely settlement of the criminal case against accounting firm Arthur Andersen. Agreement of the U.S. government not to seek a guilty verdict; Andersen's willingness to admit that it destroyed Enron-related documents; How a confluence of factors led to the resolution, including the mass defection of Andersen clients and partner David B. Duncan's guilty plea; View that Andersen had little choice but to seek a deal; Why the government made concessions; Focus of prosecutors on Enron.

Deals with the status of negotiations between Arthur Andersen and federal prosecutors in the U.S. in an effort to settle the criminal charge of obstruction of justice filed against the firm in March 2002 in the Enron investigation.

Reports that accounting firm Arthur Andersen is on the verge of a settlement with the U.S. government for both criminal and civil charges stemming from the collapse of Enron. Andersen's agreement to admit it destroyed Enron-related documents; Plans to negotiate a final deal with the Securities and Exchange Commission (SEC) after the criminal case is resolved; Overview of the deal's outlines; Mention of former Andersen partner David B. Duncan, who pleaded guilty to destroying records; Outlook.

Reports that David B. Duncan, the former Arthur Andersen partner in charge of auditing the Enron Corporation, has pleaded guilty to a single charge of obstruction of justice. Admission of Duncan that he ordered the destruction of documents related to Enron, impeding a governmental investigation; Response of Arthur Andersen to Duncan's unexpected decision to plead guilty; Significance of his cooperation with investigators.

Reports that Arthur Andersen accountant David B. Duncan has agreed to plead guilty to obstruction of justice and serve as a government witness in the criminal indictment of the firm. Implications of Duncan's plea for Andersen, which is charged with destroying records related to Enron; How the plea agreement may help federal prosecutors investigating Enron; Views of legal experts; Duncan's role as chief accountant in charge of the Enron account.

Reports on the collapse of negotiations to sell Arthur Andersen's foreign division, known as Andersen Worldwide, to KPMG. Deal that was struck by Andersen's office in Spain with rival Deloitte Touche Tohmatsu; How offices in the global operation Andersen Worldwide are splitting off, dimming the prospects of Andersen's survival; View that the Spanish office signals a final breakup; Revelation that an Andersen partner expressed concerns over Enron's accounting practices in 1999; Uncertainty over Andersen's future.

Discusses accounting firm Arthur Andersen's refusal to consider deferring prosecution by publicly acknowledging that it had illegally destroyed documents in the Enron investigation. Reasons for the decision by Andersen officials; How the U.S. Justice Department indictment has led to defections by clients and partnerships, putting Andersen's survival at risk; White collar-cases where deferred-prosecution agreements were made; Outlook for Andersen as it names a new management team.

Reports that settlement talks between Enron shareholders and Arthur Andersen broke down, as Andersen shows signs of growing financial problems. Andersen's struggle to find new leadership; Comments of Eric D. Green, the mediator in the Enron litigation; Collapse of a settlement in a fraud case involving the Baptist Foundation of Arizona; Roles of Paul A. Volcker and partners C. E. Andrews and Lawrence A. Rieger in a plan to reorganize Andersen; Outlook.

Discusses accounting firm Arthur Andersen's decision to proceed with a plan proposed by Paul A. Volcker, former chairman of the U.S. Federal Reserve, to split its audit and consulting work into separate businesses. Reasons why the U.S. government will continue prosecution of Andersen for obstruction of justice; Background on Andersen's decision; Contingencies of the Volcker plan; Comments of Larry Gorrell, Andersen's managing partner.

Focuses on Joseph F. Berardino, chief executive of accounting firm Arthur Andersen, who says his decision to resign sends a message to Andersen's employees to fight for the company's survival. Comments of Berardino regarding his surprise decision; His account of the Enron case, its impact on Andersen, and Andersen's failed attempt to seek a merger partner; His hope that government prosecutors will seek a resolution that could allow Andersen to survive.

Discusses a filing by lawyers for Arthur Andersen to block U.S. prosecutors from using a federal grand jury to investigate the document destruction that led to the firm's indictment. Details of the filing, including the argument used by the lawyers; Issue of the grand jury subpoenas that were served on Andersen partners and employees; Reasons why this motion is significant.

Focuses on the role of accountant David B. Duncan in an obstruction of justice case brought against his former employer, Arthur Andersen, by the United States Department of Justice. His oversight of the destruction of documents related to Andersen audits of Enron Corp.; Importance of his testimony in this case; Legality of his actions.

Reports that an early trial date has been set for the accounting firm Arthur Andersen, which is facing a federal charge that it obstructed justice in the investigation of Enron Corporation. Why Andersen sought an early trial date, on the premise that rapid resolution of the charges could be crucial to the firm's survival; Response of prosecutors and legal experts, who expressed surprise at the scheduling; Decision of Federal District Judge Melinda Harmon to expedite the trial.

Reports on the break down of negotiations between the United States Securities and Exchange Commission and auditing firm Arthur Andersen regarding a settlement in the Enron Corp. scandal. Reason that negotiations have ended, partly due to the indictment of Andersen by the Justice Department on charges of obstruction of justice; Details of the proposed settlement; Comparison of the differing goals of the governmental agencies involved in the investigation.

Focuses on the factors involved in a decision by the United States Department of Justice in charging accounting firm Arthur Andersen with a felony. Details of a U.S. Securities and Exchange Commission investigation into accounting fraud at Waste Management; Policy at Andersen of destroying documents, which was practiced with Enron Corp.-related documents; Operations at Andersen during a governmental investigation into the collapse of Enron; Possible outcome of the case. INSET: A Collision Course.

Reports that Arthur Andersen has been indicted for obstruction of justice, for destroying documents related to the investigation of Enron Corporation. Fact that this is the first criminal charge ever brought against a major accounting firm; Response of Arthur Andersen, which denies all culpability and plans to contest the charge; Ruling of the United States Securities and Exchange Commission (SEC) that any of Andersen's clients who choose to abandon the firm can file temporarily unaudited financial statements.

Reports that, as merger talks between Arthur Andersen and other accounting firms have all but collapsed, Andersen has decided to reject a guilty plea in the Enron case, according to sources close to the firm. Andersen's decision to fight the government; How U.S. Securities and Exchange Commission (SEC) officials are discussing with the other Big Five firms how to handle Andersen's possible collapse; Letter that was written by Andersen lawyer Richard J. Favretto; Details of the case.

Discusses accounting firm Arthur Andersen's search for a possible merger deal. The company's discussions with KPMG, Ernst & Young, and Deloitte Touche Tohmatsu; Its negotiations with the U.S. Securities and Exchange Commission (SEC) to resolve potential charges related to the Enron collapse; How Andersen offices worldwide are considering a range of options; Urgency of being absorbed by a rival before the company collapses.

Focuses on accounting firm Arthur Andersen's negotiations to sell itself to another Big Five firm, Deloitte Touche Tohmatsu. Potential indictment that Andersen is facing in the Enron investigation; Overview of the talks; Focus on how Deloitte can avoid assuming Andersen's legal and financial liabilities; Speculation on a probable solution; Views of accounting industry experts; Outlook for the deal.

Reports that the United States may charge the accounting firm Arthur Andersen & Company with obstruction of justice in the investigation of Enron Corporation. Statement that federal prosecutors have prepared a multicount criminal indictment of the firm; Impact that this could have on the future of Arthur Andersen; Allegations that the company engaged in destruction of documents related to Enron.

Reports that the United States has warned accounting firm Arthur Andersen that it may face obstruction of justice charges in an investigation of Enron Corp. Efforts of the company to resolve the charges before a criminal case ensues; Shredding of Enron-related documents which occurred at Andersen; Loss of clients by Andersen, including Delta Air Lines; Decision of the firm to replace its legal team with Mayer, Brown & Platt.

Reports on challenges facing governmental investigators in the case of Enron. How decision by employees at Enron and its auditor, Arthur Andersen & Co. to shred documents will help investigators; Intention of the government to use the leverage of potential indictments to push possible defendants into the role of witnesses to get evidence for the broader financial investigation; Difficulty of proving financial crimes; Comparative ease of making a case for obstruction of justice.

Examines Arthur Andersen's role in the scandal surrounding Enron Corp., which is being investigated by the United States Securities and Exchange Commission. The firing of David B. Duncan, Andersen's partner in charge of auditing Enron, for allegedly ordering Enron documents destroyed; Report by Enron's law firm, Vinson & Elkins, that Andersen approved transactions that contributed to Enron's collapse; Mention of Enron executive Sherron S. Watkins' letter to chairman Kenneth L. Lay questioning inflated stock prices. INSET: How Concerns Were Deflected at Enron.

Reports that officials from accounting firm Arthur Andersen & Company disclosed that they destroyed documents related to collapsed energy company Enron Corp. Cessation of the destruction of documents following the announcement of a formal investigation into Enron finances by the United States Securities and Exchange Commission (SEC); Expansion of the SEC investigation to include this practice by Arthur Andersen; Legality of the practice.