Supreme Court Overturns Arthur Andersen's Criminal Conviction

On May 31, 2005, the United States Supreme Court unanimously overturned the federal government’s witness tampering conviction against Arthur Andersen LLP (“Andersen”) for its role in the Enron debacle, Arthur Andersen LLP v. United States, 04-368 (May 31, 2005). The opinion highlights the responsibilities of corporations, auditors, and their counsel to maintain documents during a government investigation.