アーサー・アンダーセン
Nancy Anne Temple is an attorney specializing in accounting liability. She was the in-house attorney for Arthur Andersen, who advised Michael Odom and David B. Duncan about Arthur Andersen policies regarding retention of documents from client engagements. Duncan oversaw the shredding of Arthur Andersen documents concerning their work for client Enron, between October 22 and November 9, 2001 (See the Timeline of the Enron scandal). A memo from Nancy Temple played a key role in the conviction of Arthur Andersen on charges of obstruction of justice. That conviction was later overturned.