After Navy service, my son got an accounting degree and his CPA - and went to Andersen because his father-in-law is a retired "partner". After a couple of years he left. And is he glad that he did.
Anybody in the lower levels of Andersen should update their resumes. They're going to need them.
My son is a CPA as well and agrees that these folks need to go to jail. Show up at your next tax audit and informer the IRS that you destroyed all your records and see what happens to you. On second thought, don't do that!