Arthur Andersen

Arthur Andersen LLP was an American holding company based in Chicago. Formerly one of the "Big Five" accounting firms, , the company had provided auditing, tax and consulting services to large corporations. By 2001, it had become one of the world's largest multinational companies.

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.

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