Arthur Andersen LLP was an American holding company based in Chicago. Formerly one of the “Big Five” accounting firms (along with PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young, and KPMG), the company had provided auditing, tax and consulting services to large corporations. By 2001, it had become one of the world’s largest multinational businesses.
２００１年までは、Big 5の一角、しかもその中で最大のFirmだった。
In 2002, the firm voluntarily surrendered its licenses to practice as Certified Public Accountants in the United States after it was found guilty of crimes in the firm’s auditing of Enron, an energy corporation based in Texas, which had filed for bankruptcy in 2001. In 2005, the Supreme Court of the United States unanimously reversed Arthur Andersen’s conviction due to serious errors in the trial judge’s instructions to the jury that convicted the firm.
２００１年のエンロン事件で有罪判決、自主的にCPA免許を返上した。
ところが、２００５年になって米国最高裁は、AndersenへのVerdictを覆した。が、時既に遅し。The harm has already been done. 一度離れて行ったClientsが戻ってくるはずもなく・・・
The former consultancy and outsourcing practice of the firm separated from the firm’s accountancy practice and split from Andersen Worldwide, in 2000, when it rebranded to Accenture, as it continues to operate.
タイミング良く、２０００年にAndersenから独立したのが当時のAndersen Consulting（現在のAccenture）。IT系のコンサルティングファームとして今に至る。