If convicted, the firm could be fined $500,000 and prohibited from providing particular services to its clients.

Judge Harmon, who will also handle Enron Corp.'s lawsuit against Dynegy Inc. and a class-action lawsuit against Enron, hopes to have the case wrapped up in time for her vacation set to begin May 29.

Settlement negotiations between the accounting firm and federal prosecutors broke down last month when the Justice Department rejected Andersen's proposal. Andersen has called the indictment a "death penalty."

In an effort to detach themselves from the U.S. firm, Andersen affiliates worldwide have merged with other firms. According to a French newspaper report, Andersen Worldwide head Aldo Cardoso said more than 90 percent of Andersen accounting firms outside the United States have formed partnerships with former rivals. Those left include Morocco, Israel and Indonesia.

Have an opinion on this topic? To add your voice to Letters to the Editor, write editor@smartpros.com. All letters become the property of SmartPros and may be edited for space, clarity, relevance and fairness upon publication.