1.   Preliminary conclusions must include the need for pluralism in retention policy.

2.   Andersen has not provided details of its internal record retention policy, but said it has suspended them and instructed employees to retain all existing documents.

3.   Other big accounting firms contacted Friday said they had record retention policies, but declined to discuss them.

4.   Whatever the standard retention policy, there is a general agreement that no documents should be destroyed if an auditor is aware of an investigation.

5.   Prosecutors contend Andersen suddenly promoted a document retention policy to implicitly orchestrate the shredding.

6.   Earlier, former Andersen auditor Emily Madison testified that she never worked on the Enron account, but she consistently complied with the document retention policy.

7.   Prosecutors contend that the firm implicitly encouraged compliance with its document retention policy so workers would shred documents to keep them from the SEC.

8.   The firm argued that its promotion of a document retention policy that calls for destruction of unneeded papers was a routine effort to organize files.

9.   The firm argues that its promotion of a document retention policy that calls for destruction of unneeded papers was a routine effort to organize files.

10.   The firm argued its promotion of a document retention policy that calls for destruction of unneeded papers was a routine effort to organize files.