Jurors might have concluded that Andersen's frenzy of shredding, and some e-mails recommending this, were proof enough that the firm was knowingly trying to subvert a looming federal investigation.
The 89-year-old firm was convicted in June 2002 by a Houston jury of obstructing justice by shredding tons of documents and destroying e-mails related to its client, Enron, just before the energy-trading giant abruptly went bankrupt the previous autumn when questions were raised about its financial statements.