Andersen fires lead Enron auditor

WASHINGTON - Accounting firm Arthur Andersen LLP said Tuesday it is firing the lead auditor of collapsed Enron Corp. and is putting three other auditors on leave as part of its inquiry into the destruction of Enron-related documents. <br> <br> Andersen said it also is replacing the management of its office in Houston, where Enron is based. Four Andersen partners in the Houston office ``have been relieved of their management responsibilities,&#39;&#39; the accounting firm said. <br> <br> The firm said it will fire any other employees found to have participated in the improper destruction of documents. <br> <br> The Securities and Exchange Commission has been investigating Andersen&#39;s role in Enron&#39;s complex accounting, including questionable partnerships that kept about $500 million in debt off the energy company&#39;s books and allowed Enron executives to profit from the arrangements. <br> <br> The Big Five accounting firm said it was firing the lead Enron auditing partner, David B. Duncan, and placing Enron auditors Thomas H. Bauer, Debra A. Cash and Roger D. Willard on administrative leave. <br> <br> Partners removed from the Houston office are D. Stephen Goddard Jr., Michael M. Lowther, Gary B. Goolsby and Michael C. Odom. <br> <br> ``This was a painful decision but it was absolutely the right thing to do,&#39;&#39; Joseph Berardino, Andersen chief executive officer, said. ``We are prepared to take all appropriate steps necessary to maintain confidence in the integrity of our firm.&#39;&#39;