United States v. Arthur Andersen, LLP, 374 F.3d 281 (5th Cir. 2004), rev’d, 125 S.Ct. 2129 (2005)

Key Insight: Conviction of Arthur Anderson for obstructing an official proceeding of the SEC affirmed; conviction was based on government’s allegations that, in order to protect the firm and the firm’s largest single account (Enron), Anderson ordered a mass destruction of documents to keep them from the hands of the SEC; Anderson unsuccessfully attempted to cloak the destruction of documents under the auspices of its document retention policies

Nature of Case: Criminal charge of obstructing an official proceeding of the SEC

Electronic Data Involved: Email and hard copy documents