1.   David Duncan, a former partner with Arthur Andersen who was the lead auditor for the Enron Corporation, invoked his Fifth Amendment rights before the Congressional panel.

2.   The bill also would require lead auditors for publicly traded companies to be changed every five years.

3.   Andersen, one of the Big Five accounting firms, has acknowledged the shredding and has fired its lead Enron auditor.

4.   Andersen in January acknowledged massive shredding by its employees of Enron-related documents and later fired its lead Enron auditor for the document destruction.

5.   Andersen has sought to lay blame for the document destruction on its lead Enron auditor, David Duncan, and others in its Houston office.

6.   Andersen last week fired its lead Enron auditor for destroying Enron-related documents.

7.   Andersen in January acknowledged massive shredding by its employees of Enron-related documents and later fired its lead Enron auditor, David Duncan, for the document destruction.

8.   David Duncan, the lead Enron auditor from the Arthur Andersen accounting firm, invoked his Fifth Amendment right at a hearing last week and refused to answer questions.

9.   David Duncan, the lead Enron auditor fired by his accounting firm Arthur Andersen for destroying Enron-related documents, also has taken the Fifth Amendment before Congress.

10.   David Duncan, the lead Enron auditor fired by the accounting firm Arthur Andersen for destroying Enron-related documents, also has refused to testify before Congress.