> they were arguably highly responsible for the turmoil that led to increased regulation via SOX, and now they make much of their revenue on SOX compliance. No

> they were arguably highly responsible for the turmoil that led to increased regulation via SOX, and now they make much of their revenue on SOX compliance. No. Andersen Consulting started as a division within Arthur Andersen in the 1950s, but became a separate BU in 1989 and in effect a separate company by the late 90s. The split came about because AC's business (technology & business consulting) made much more money than AA's business (auditing). The Enron debacle took down AA in late 2001 because AA was Enron's auditor. AC (actually Accenture by that point) wasn't involved.