Andersen, Arthur and Co. Nancy was a Harvard Law Graduate and appointed by Arthur Andersen, an accountancy firm. Everything this tale started with Enron, a Natural Gas Pipeline construction firm, offering corporate auditing and advisory services. Arthur Andersen's head of research was Michael Odom. Security and Exchange Commission (SEC) began to investigate on transaction of Enron funds.

Enron was still Andersen's major customer with $58 million in the year 2000. Enron started to use fierce accounting practices that included setting up special purpose entities (SPEs). Such SPEs were structured to erase obligations from Enron accounts, thus raising the assets of the investor.

Michael Odom gave Andersen a mail notice asking to obey Andersen 's rules on record retention. The statement was only about deleting Enron-related documents. Nancy Temple has just submitted further mailing to Odom within three days of this message to advise the partnership team to obey the reporting law of Andersen.

From not implementing GAAP accounting standards and also removing the proofs, they considered Andersen was wrongdoing as SEC examined. Thus Nancy Temple and Odom chose not to follow the moral as well as legal requirements. Both Temple and Odom 's acts were unacceptable, and in effect ruined the one-year-old Major 4 Accounting Firms. We agree the act was legitimate even if the acts were totally immoral.