David Duncan - Definition and Overview

David Duncan (born 1960), is the United States government's star witness in the Arthur Andersen trial. He has said fears over interpretation prompted him to order the shredding of documents relating to Enron.

He was an Andersen employee for 20 years, who, since 1987 had been in charge of the Enron account, for which he was paid $700,000. He was fired from Andersen in January 2003 and charged with aiding in Enron's fraudulent bookkeeping. On April 9, 2002 he pleaded guilty; the maximum sentence for his crimes is ten years, but seeing as he pleaded guilty and became a witness for the prosecution he will presumably get a much smaller sentence. His sentencing date has been postponed numerous times.