Newsweek (2/25, Sloan, Hosenball) reports, "Arthur Andersen, Enron's outside accountants, may soon be back in the news, with top executives at headquarters in Chicago trying to offload blame for document-shredding onto the Houston office, where Enron's audits were carried out. Newsweek has learned that Andersen's internal investigation has provisionally cleared the firm's top managers of responsibility for the document-shredding disclosed a month ago. The shredding began after a lawyer in the head office sent her Houston colleagues a copy of Andersen's document-retention policy. But Andersen's investigators have tentatively concluded that the shredding had nothing to do with the letter. Rather, investigators believe, the shredding resulted from collusion between Enron employees and members of Andersen's Houston office. It's not clear what evidence -- if any -- backs up that allegation. It's a sign of the times that Andersen is so jumpy, it has hired two other law firms that are monitoring the investigation. Asked for comment, an Andersen spokesman would say only that the internal investigation is continuing and that 'no conclusions have been reached. '"