Duncan will cooperate with federal prosecutors and is expected to testify against Andersen at the May 6 trial.

Andersen blamed Duncan for the massive shredding that took place in the Houston office in October, just prior to the formal investigation into Enron's accounting practices. He was fired January 15.

When called before the House of Representatives Energy and Commerce Subcommittee on Oversight and Investigations January 24 , Duncan refused to answer questions by invoking his Fifth Amendment right against self-incrimination. 

Since then, he has shared his involvement in the document shredding under a limited grant of immunity. According to Duncan, he began the shredding after corresponding via phone and email with the Chicago headquarters and Andersen lawyer Nancy Temple.

Andersen met Friday with federal prosecutors in hopes of striking an agreement in connection with the firm's pending obstruction-of-justice indictment, but no agreement has been announced.

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