In October 2001, Enron's audit firm was shredding documents. Less than five years later, a jury convicted Enron's former CEO on nineteen counts, five of them for lying to auditors. This case file walks through Enron the way an auditor would: mark-to-market profits, the CFO's own partnerships, the Nigerian barge deal, and the independence problem at Arthur Andersen. Then it follows what the courts found, including the Andersen conviction that the Supreme Court reversed after the firm had already collapsed.Allegations are attributed to the agencies that made them. General information, not financial advice.Sources: U.S. Department of Justice press releases on the Lay and Skilling verdict (25 May 2006), the Fastow guilty plea (14 Jan 2004), the Fastow sentencing (26 Sep 2006) and the Skilling resentencing (21 Jun 2013). SEC complaint, SEC v. Andrew S. Fastow, and SEC Litigation Release No. 17762. U.S. Court of Appeals, Fifth Circuit: United States v. Arthur Andersen LLP (2004) and United States v. Brown, 459 F.3d 509 (2006). Arthur Andersen LLP v. United States, 544 U.S. 696 (2005). United States v. Lay, Memorandum Opinion and Order (S.D. Tex., 17 Oct 2006). Enron Q3 2001 earnings release (16 Oct 2001) and Forms 8-K (8 Nov and 2 Dec 2001). Powers Report, Enron Special Investigative Committee (1 Feb 2002). Congressional Research Service Report RS21120 (3 Sep 2002). CNBC, "Biggest Chapter 11 Cases" (BankruptcyData.com). The New York Times and the Associated Press.Narrated with a synthetic AI voice; researched and fact-checked from public records.