That policy, which requires the destruction of certain records, was cited by Andersen executives in the rush to shred documents last fall.

But partners conceded that the firm did not have a successor in waiting; they were considering former Andersen executives and outsiders alike, one partner said.

Yesterday, Andersen executives said that their reforms were already planned and in no way a reaction to the report.

Soon, top Andersen executives learned of the huge effort to destroy documents.

The Andersen executives walked away with the impression that their lawyers and the government had been talking past each other for weeks.

"There's no question people are frightened," said the former Andersen executive, who spoke on the condition that he not be identified.

Six more Andersen executives were patched in by speakerphone.

Since then, however, the number has dwindled - in part because the Andersen executives he deals with are paralyzed by the unknown.

Andersen executives are expected to testify before the commission some time in March.

Questions about the contracts will probably be among the first the commission will put to Andersen executives when they testify next month.