Quickly, Andersen dismissed the partner, David Duncan, who was primarily responsible for the Enron account.

He was an Andersen employee for 20 years, who was in charge of the Enron account since 1997, for which he was paid over $1 million.

Andersen has been unable so far to determine all of the individuals who worked on the Enron account before 1997, for example.

Soon after, the firm added that David B. Duncan, the partner in charge of the Enron account, had directed the shredding and destruction.

By 1995, Mr. Duncan had become a partner in the firm, and in 1997 he was put on the Enron account.

For example, partners intimately involved in the Enron account could conceivably be found personally liable in a shareholder lawsuit, lawyers said.

David B. Duncan, the lead Andersen partner on the Enron account, has already pleaded guilty to obstruction and will be a primary witness.

"If the audit partner who's on the Enron account lost that account, they were history."

Mr. Duncan, the former lead Andersen partner on the Enron account, pleaded guilty to obstruction in April.

Calls went from that office to London and to Portland, Ore., both of which had done work on the Enron account.