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NAZARIAN,NIAZ A SATTER,JOAN G ANDERSEN,KARL HEINZ HAGER JR,LOUIS B LEVINE,
HN P WHELTON,JOHN RUNCO,JOHN BARRETT,MATTHEW MERGEN,GEORGE W WHITTLE,CHR
deed, such a swing of the pendulum can be seen in thehistory of Arthur Andersen. At the start of the twentieth century, like other accounting firms, Andersen carried out non-audit services. By the 1960s, it was possible to become an Andersen consultant without having worked as an auditor for the two prio
I lb Cir. 2003); United States'. 7illmon, 195 F.3d 640 (11* Cir. 1999); United States1 &mill, supra, 338 F.3d 1299 (11* Cir. 2003); United Stalest. Garrett, 190 F.3d 1220 (11th Cir. 1999); United States' Burgess, 175 F.3d j261 (11th Cir. 1999); United States' Rojas, 145 Fed. Appx. 647 (11* Cir. 2005);
ndeed, such a swing of the pendulum can be seen in thehistory of Arthur Andersen. At the start of the twentieth century, like other accounting fums, Andersen carried out non-audit services. By the 1960s, it was possible to become an Andersen consultant without having worked as an auditor for the two prio
Cir. 2003); United States v. Tillmon, 195 F.3d 640 (11th Cir. 1999); United States v. Panfll, supra, 338 F.3d 1299 (11° Cir. 2003); United States it Garrett, 190 F.3d 1220 (11° Cir. 1999); United States v. Burgess,175 F.3d 1261 (11° Cir. 1999); United States v. Rojas, 145 Fed. Appx. 647 (11° Cir. 2005);
deed, such a swing of the pendulum can be seen in thehistory of Arthur Andersen. At the start of the twentieth century, like other accounting firms, Andersen carried out non-audit services. By the 1960s, it was possible to become an Andersen consultant without having worked as an auditor for the two prio
ates Pang supra, 338 3d at 1300-01 (11th Cir. 2003)." " There are approximately two dozen Eleventh Circuit cases that include a prosecution under Garrett, 190 3d 1220 (116 Cir. §2424(b), most of which involve the prototypical fact pattern. See, e.g., United States !Morton, 364 I3d 1300 (I l ° Cij. 20
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