Also known as Arthur Andersen, Andersen
Arthur Andersen LLP was Enron’s external auditor. Its Enron-related obstruction conviction was reversed by the Supreme Court in May 2005 because of defective jury instructions.
This entry covers the historical audit firm and its legal record. It is not an entry for other present-day businesses using the Andersen name; the reversal did not approve Enron’s accounting.
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Enron grew from pipelines into energy trading and investment, then used conflicted partnerships and misleading reporting to obscure risk. Internal warnings, public disclosures and a failed rescue exposed the dependence of its accounts, credit and liquidity on one another.
Curated library records that name Arthur Andersen LLP or connect through its linked research. The official source provides full scope and status.
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