What are the speakers mainly discussing?

W: Hello, Martin. Have you seen the e-mail that Frank sent around?
M: Yes. It makes me very nervous. He want us to clean out our files. I thought that we are under a court order to keep everything.
W: That is my understanding also. It seems to me that we are taking big risk by destroying evidence, even if it may incriminate us later on.
M: But you know Frank. He had that problem in Texas a few years ago and he doesn’t want to go through it again.