Enron Corp. - University of California | Office of The President

• "One world. One organization."
Andersen's 01 recruiting brochures confirms that it was one worldwide firm:
• "We will, in Arthur Andersen's own words, 'act as one firm and speak with one
voice. It is a united family that operates across hierarchies, geographical
boundaries, client groupings, service lines and competencies and feels the kinship
of understanding and shared responsibility."
975. Andersen-Worldwide manages, directs and controls its international offices in two
overlapping groups: by practice areas (also known as "lines of service") and by geographic location.
976. Each practice group is managed by a global practice director who oversees, directs
and controls the operations of each practice group worldwide. Regional practice directors report to
the global practice director and manage, direct and control the practice group within their regions.
The global practice director and managing partner for the audit practice group of Andersen-
Worldwide is C.E. Andrews, a United States-based partner.
977. In addition, Andersen-Worldwide groups its offices into several geographic regions
and assigns a managing partner to each region.
978. Partners on the Enron audits, including David Duncan, Bauer, Goddard, Goolsby,
Lowther, Neuhausen, Odom, Peterson, Stewart and Swanson are partners of both Andersen-U.S. and
Andersen-Worldwide.
979. In addition to overlapping partners, Andersen-Worldwide and Andersen-U.S. share
officers in common as well. For example, the former Chief Executive Officer and Managing Partner
of Andersen-Worldwide (Berardino), was also the Chief Executive Officer and Managing Partner
of Andersen-U.S.
980. Andersen-Worldwide and Andersen-U.S. share more than partners and officers – they
share the same address. In its promotional literature, Andersen-Worldwide states that its
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