Number: RS21177
Title: Possible Criminal Provisions Which May Be Implicated in the Events Surrounding the Collapse of the Enron Corporation
Authors: Elizabeth B. Bazan, Marrie B. Morris, and Michael V. Seitzinger, American Law Division 
Abstract: On March 7, 2002, an indictment was filed against Arthur Andersen, LLP, charging Andersen with an obstruction of justice violation under 18 U.S.C. section 1512 in connection with events surrounding the collapse of the Enron Corporation. This report summarizes this statute and other federal laws carrying criminal penalties which may be implicated in the events surrounding Enron's collapse, depending upon the factual circumstances involved.
Pages: 6
Date: Updated March 25, 2002