The OP is thinking of "Arthur Andersen", the accounting firm that serviced both Enron and Worldcom. The first paragraph of Wikipedia cites the scandals as facto

The OP is thinking of "Arthur Andersen", the accounting firm that serviced both Enron and Worldcom. The first paragraph of Wikipedia cites the scandals as factors in enacting SOX (src: https://en.wikipedia.org/wiki/Arthur_Andersen https://en.wikipedia.org/wiki/Arthur_Andersen)