Arthur Andersen LLP v. United States

Supreme Court Decision in Arthur Andersen LLP v. United States


In a case of little too much, a little too late, the U.S. Supreme Court overturned the conviction of Arthur Andersen under 18 U.S.C. Section 1512(b)(2)(A) and (B) for knowlingly withholding documents or altering documents for use in an official proceeding.

As the fall of Enron became public, Arthur Andersen destroyed documents pursuant to its document retention policy. Arthur Andersen continued shredding documents, in accordance with its existing document retention policy, until the day it was served with a subpoena for its records.

The district court allowed a guilty verdict from a jury. The Fifth Circuit upheld the verdict on appeal finding that the jury need not find any consciousness of wrongdoing for a guilty verdict. In this decision, the US Supreme Court overturned that guilty verdict, holding that there must be a "knowing" consciousness of wrongdoing

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Reference Info:Decision | Federal, U.S. Supreme Court | United States

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