In 2002 Arthur Andersen was found criminally liable for its shredding of documents and other actions linked to its audits of Enron, a collapsed energy giant. 2002年,安达信事务所就因其销毁文件以及其他为安然公司(一家已倒闭的能源巨头)所做的审计行为而负有刑事责任。
In the U.S., since the Sarbanes-Oxley Act was passed in 2002, company officers can be held criminally liable if the company's results are found to be tampered with. 在美国,从2002年塞班斯法案通过以来,如果发现财务结果被篡改,那么公司的主管就有可能被刑事逮捕。