Opening Story ◆ Enron scandal again D Filed 8-K to restate its financial statements in November 8. 2001 n Filed bankruptcy protection under Chapter 11 in December 3, 2001; n Mr berardino. then ceo of andersen. issued an announcement: Enron, a wakeup call; Accounting standards is the first to be blamed: Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 33 Opening Story ⧫Enron scandal again!  Filed 8-K to restate its financial statements in November 8, 2001;  Filed bankruptcy protection under Chapter 11 in December 3, 2001;  Mr. Berardino, then CEO of Andersen, issued an announcement: Enron, a wakeup call; →Accounting standards is the first to be blamed;