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Two of the people noted that prosecutors were more likely to seek a deferred prosecution agreement than to demand a guilty plea.
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It has also been openly seeking a "deferred prosecution agreement" from prosecutors.
He is not keen to expand on speculation that he might be seeking a deferred prosecution agreement with the SFO, which would allow the company to reach a settlement over the scandal.
It is seeking a so-called deferred prosecution agreement in which the government forgoes prosecution, Andersen cooperates in the investigation of Enron and the charges are wiped out down the road.
The Second Circuit decision will prove to be important in future cases because it frees up prosecutors to seek a wiretap without requiring them to defer to an S.E.C. investigation.
Such research should also explore bereaved parents' views on the inclusion of children's data in a trial when practitioners have made attempts to seek deferred consent but parents have not responded.
The report also said it could seek $55 million in deferred compensation that was given as accelerated payments to certain senior executives soon before the bankruptcy.
Practitioners were, therefore, required to contact bereaved parents to seek deferred consent.
However, EADS also warned of a decline in profitability this year and said that airlines may seek to defer or cancel orders as demand for air travel falls.
In it, these people said, Andersen reiterated its commitment to acknowledge wrongdoing as part of a deferred- prosecution agreement but declined certain other provisions that the government had sought.
Birkenfeld had sought a large payout for his role in a tax-dodging case that resulted in early 2009 in UBS entering into a deferred prosecution agreement and paying $780 million in fines, penalties, interest and restitution.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com