If you're thinking of Enron, Andersen Consulting and Arthur Andersen were even before then pretty much separate entities and in some cases were competitors. And

If you're thinking of Enron, Andersen Consulting and Arthur Andersen were even before then pretty much separate entities and in some cases were competitors. Andersen Consulting formally completed the separation from Arthur Andersen and became Accenture in 2000, a year or so before Arthur Andersen collapsed in the Enron scandal. Disclosure: Worked for Andersen Consulting early in my career.