David Duncan
David Duncan, the lead Andersen partner on the Enron account, ordered the destruction of Enron-related documents beginning October 23, 2001, continuing until November 8 when the SEC formally requested documents. The firm's dual role as auditor and consultant created clear conflicts, but proving specific knowledge of fraud among individual auditors (beyond Duncan) involves inference from circumstantial evidence.
If you're learning about this topic for the first time, these are the best places to continue — documented evidence and historical relationships are the guide.
David Duncan is documented in the evidence record of this published dossier.
Co-documented with David Duncan in 1 published dossier, including “The Enron Collapse”.
Co-documented with David Duncan in 1 published dossier, including “The Enron Collapse”.