In releasing the documents, Chairmen Tauzin and Greenwood issued the following statement: 

"We are releasing today approximately two dozen internal Andersen documents relating to matters involving the company's audits of Enron Corp.  Specifically, these documents relate to disagreements between Andersen's Enron engagement team and other experts at Andersen with respect to the accounting treatment for the Raptor transactions - one series of Enron's controversial related-party transactions that has been the focus of this Committee's investigation. 

 "These documents were obtained by the Committee from Andersen, as part of our comprehensive investigation into the financial collapse of Enron.  The Committee had planned to hold a hearing with Andersen personnel two weeks ago to discuss the matters referenced in these documents, which build on matters raised during our initial hearing with Andersen personnel in January.  But due to the criminal indictment of the firm by the Justice Department, we decided to postpone that hearing indefinitely.  

 "In light of recent media reports referencing the issues raised in these specific documents, and the fact that Congress is proceeding to develop legislative solutions to the Enron-Andersen debacle, we are taking this action today to ensure that the entire Congress and the American public have access to these important documents."

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