[20020325]RS21177_可能涉及安然公司倒闭事件的可能刑事条款.pdf

1 The Andersen indictment may be found at the following website:http:/ Indictment filed on March 7, 2002, in United States of America v. Arthur Andersen, LLP, CRH-02-121, at pages 5-7 (hereinafter the Andersen indictment).Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21177Updated March 25, 2002Possible Criminal Provisions Which May BeImplicated in the Events Surrounding theCollapse of the Enron Corporationname redacted, name redacted and name redactedLegislative AttorneysAmerican Law DivisionSummaryOn March 7, 2002, an indictment was filed in the United States District Court forthe Southern District of Texas against Arthur Andersen, LLP, (Andersen) chargingAndersen with an obstruction of justice violation under 18 U.S.C. 1512 in connectionwith events surrounding the collapse of the Enron Corporation. This report will brieflysummarize this statute and other federal laws carrying criminal penalties which may beimplicated in the events surrounding Enrons collapse, depending upon the factualcircumstances involved.On December 2, 2001, Enron Corporation (Enron) filed the largest corporatebankruptcy in the history of