The Wall Street Journal addresses the relationship between Enron and Arthur Andersen, its auditor. The business press claims that Andersen's auditors and consultants had a permanent office at Enron headquarters and not only dressed as if they were Enron employees, but often attended Enron company trips. Due to the close personal relationship, Andersen may not have challenged Enron's accounting matters due to the threat of intimidation where the auditor fears being replaced or having audit fees reduced, thus risking independence.!2.2 Legal RequirementsIn Under the independence requirement of the CA 2006, a company's auditor should not be regarded as an employee or officer of the company and therefore should not be treated as such. In the case of Enron and Andersen, where the auditors were considered Enron employees, the law was violated.!2.3 Ethics