Many people within the firm are also pushing for a partnership vote that would free Andersen partners to go to work at competitors.

Almost immediately, he was approached by an Andersen partner.

One Andersen partner, reached at his desk last night, said auditors were trying to carry on.

A new term had emerged, one that seemed to require the cooperation of certain Andersen partners even after they left the firm.

"The one thing you never do in a merger is pay off the individual partners" too soon, this former Andersen partner said.

Some Andersen partners believed that the release could be "potentially misleading."

That was contrary to what every top Andersen partner testified should have been the proper procedure.

"Is the limited liability status going to protect the Andersen partners, their personal assets?"

"He's a good listener," said one Andersen partner last night, after being informed of the decision.

"People in the vast majority of cases do what we said, after some discussion," said one Andersen partner who has worked with the standards group.

Many people within the firm are also pushing for a partnership vote that would free Andersen partners to go to work at competitors.

Almost immediately, he was approached by an Andersen partner.

One Andersen partner, reached at his desk last night, said auditors were trying to carry on.

A new term had emerged, one that seemed to require the cooperation of certain Andersen partners even after they left the firm.

"The one thing you never do in a merger is pay off the individual partners" too soon, this former Andersen partner said.

Some Andersen partners believed that the release could be "potentially misleading."

That was contrary to what every top Andersen partner testified should have been the proper procedure.

"Is the limited liability status going to protect the Andersen partners, their personal assets?"

"He's a good listener," said one Andersen partner last night, after being informed of the decision.

"People in the vast majority of cases do what we said, after some discussion," said one Andersen partner who has worked with the standards group.