NEW YORK (Reuters) - Accenture Ltd., the consulting firm once affiliated with accounting firm Andersen, said yesterday it had no involvement in the firm's services, including its audit of troubled Enron Corp.

Andersen disclosed earlier this month its employees had destroyed documents related to its audit of now-bankrupt Enron, and said it fired the lead partner in charge of the audit. Enron's murky off-balance-sheet deals have come under scrutiny by government investigators after the onetime Wall Street darling filed for the biggest bankruptcy in US history on December 2.

Accenture emphasised it has been a separate legal entity from Andersen and has operated independently since 1989, when the consulting firm was part of predecessor company Arthur Andersen.

In August 2000, all historical contractual ties between Arthur Andersen and Accenture were severed, by an arbitrator's decision in the International Chamber of Commerce.