Enron peaked at 19,000 in early 2001 (or 20,000 according to Beth MacLean and Peter Elkind, Smartest Guys in the Room: The Amazing Rise and Scandalous Fall of Enron, 2003), but started lay-offs reported first as 4,000 then as 5,000 with no differentiation for those released “temporarily” for a downturn in revenues and those fired in the wake of the sacking of CEO Jeff Skilling. Arthur Andersen‟s rosters likewise tallied 29,000 in the USA and 80,000 globally, by various accounts.