Andersen, in a statement, said that Ms. Temple "never told the audit team that they should destroy documents for past audit work that was already completed".
Oliver Wang, the outdoor furniture executive who has filed four lawsuits to block the IRS from getting documents for an audit of his personal tax return, reported just $150,000 in pay from the large outdoor furniture business he appears to oversee, his lawyer acknowledges.
Last week, Nichols said he asked D'Arcy to release the documents for an audit being conducted by the controller and D'Arcy refused.
The audit narrative, the basic document for the audit meeting, is automatically generated from the PRN-Audit database as an anonymous document.
The Senate bill would require firms to keep all opinions, conclusions, analysis and other documents related to audit work for five years.
A Democratic aide said, however, that drafts of the legislation indicated that Republicans planned to take out two crucial parts of the Senate proposal: provisions giving new protections to corporate whistle-blowers, and a requirement to retain important audit documents for five years.
Kabul Bank employed people to forge documents for fictitious companies, which were then audited by accounting firms that appear to have been complicit, according to Kroll.
"We hold documents that clients have for audits, for lawsuits, for anything like that," Ms. Fair said, adding that the Atlanta office of Andersen had entrusted all its documents to a storage center.
The CAB is then responsible for distributing that information to the stakeholders and for storing and maintaining those results in the Change Management system (that may either be an automated database or a paper filing system, but the documents must be maintained for audit purposes).
The emerging framework was saved in its various iterations in word documents for the purposes of transparency and to provide an audit trail.
