Fired Enron outside auditor Mr David Duncan has invoked the Fifth Amendment in refusing to answer questions about the shredding of the US energy company's documents.
Mr Duncan, who had been Andersen's lead auditor on the Enron account, was the first witness before the House Energy and Commerce's investigations and oversight subcommittee.
His silence came as his former colleagues, top officials of the Arthur Andersen accounting firm, sought to lay the blame on him.
Their denials of involvement in the shredding drew sceptical responses from members of a Congress panel investigating Enron's collapse.
"Enron robbed the bank, Arthur Andersen provided the getaway car and they say you were at the wheel," the subcommittee chairman, Republican Mr Jim Greenwood, told Mr Duncan.
But when Mr Greenwood began to question Mr Duncan, asking him if he had deliberately given an order to destroy documents to "subvert governmental investigations," Mr Duncan cited his constitutional right to silence.
Mr Duncan invoked it twice, telling the panel: "Respectfully, that will be my response to all your questions". He was not questioned further and was excused.
PA