From what we know at the moment, the falsified records were *majorly* falsified, not tiny tinkles of this or that. Arthur Anderson should have been able to sniff out something wrong. (On the other hand, as a programmer, I know how things might be pushed off and pushed off and fabricated convincingly... access to a couple of databases, a few judicious alterations.... hmmm. Doesn't excuse AA, but I can understand how foolery can go.)