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Some have even changed computer codes or destroyed documents in order to disrupt the change-overs.
Many leads remain to be chased; missing and destroyed documents have slowed things down.
The commission also heard that he destroyed documents in Ridsdale's file.
Last week, Andersen disclosed that its employees had destroyed documents related to its Enron audits.
First, it emerged that Enron's auditors, Andersen, whose employees regard themselves as a cut above other auditors, had destroyed documents.
Thomas Sutter, a spokesman for the Swiss Bankers Association, denied that the country's banks had destroyed documents.
"The admission that Andersen destroyed documents after learning of an S.E.C. inquiry is more than just unethical.
However, the commission added its regret that the Tories refused to agree to interviews and that Lord Ashcroft had destroyed documents relating to the ownership of the company.
Not only did Pentagon officials provide Drake's name to criminal investigators, Crane told the Guardian, they destroyed documents relevant to his defence.
Parker's greatest wrath, of course, is reserved for those who actually destroyed documents, members of "the most loathsome school of archivists, the deaccessionists".
In fact, we know that Andersen employees destroyed documents related to Enron and kept on doing so after the Securities and Exchange Commission began an investigation.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com