Putting things down on paper can be a tricky business, particularly if anyone should happen to have to hand what you wrote down after events turn pear-shaped.

Such musings have been very much on The Diary’s mind since we came across a dusty document this week while clearing out the Charterhouse Street command bunker. The offending item, ‘Building a world class legal practice – the Andersen Legal strategy’, is guaranteed to raise a smile in these post-Enron days.