David Duncan, the chief Arthur Andersen accountant who oversaw Enron Corp., pleaded guilty Tuesday to criminal obstruction of justice and agreed to become a cooperating witness in the federal government’s investigation of the Chicago-based auditor and Enron, according to published reports.

Duncan, who was fired in January, was charged with “knowingly, intentionally and corruptly” persuading and attempting to persuade Andersen employees to shred Enron-related documents in an attempt to block a Securities and Exchange Commission (SEC) probe into financial improprieties and irregularities at Enron last fall, the Associated Press reported. The document shredding, according to court papers, was reported to have taken place between Oct. 23 and Nov. 9 of last year.

The former Andersen auditor is expected to provide the Department of Justice with critical information to help prove its obstruction of justice charge against the embattled Big Five accounting firm and to seek future indictments against bankrupt Enron and former and existing executives.

Duncan is the first known player in the unfolding scandal to become a cooperating witness with the federal government, news reports said. Efforts to reach Duncan attorney Barry Flynn for a comment Tuesday were unsuccessful.

The news of Duncan’s intention to turn in a guilty plea was first reported by The Washington Post and The New York Times.

Duncan is expected to testify for the government against Arthur Andersen at a May 6 trial for obstruction of justice for the auditor’s role in the Enron scandal, the reports said. As the former head of the Enron account, he also is likely to be a key source to help the government navigate its way through the complex web of off-the-book partnerships that concealed Enron debt and inflated profits.

Arthur Andersen was indicted last month by a federal grand jury in Houston on one count of obstruction of justice for “knowingly, intentionally and corruptly” ordering employees to shred Enron-related accounting documents. Duncan’s decision to cooperate with the government will put increasing strain on Andersen officials, who have been trying to avoid a criminal trial, the reports noted.

Andersen had placed the blame for document destruction squarely on its Houston office, which had been headed by Duncan prior to his dismissal in January. Duncan had been called to testify before a House subcommittee, but he invoked his Fifth Amendment right against self-incrimination.

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