DESK 2 — FILE OPEN
FOLDER A-0831CASE #2002-0831SHELF 4 / ROW C
CLOSED
BUREAU OF COMMERCIAL DEATHS
DIVISION OF COLD CASES / FORM 41-D / DEATH OF A GOING CONCERN
CASE NUMBER
CASE #2002-0831
SUBJECT
ARTHUR ANDERSEN LLP
DATE OPENED
1913 — Chicago, Illinois
DATE CLOSED
August 31, 2002
KNOWN ALIASES
One of the Big Five
INVESTIGATOR
Det. Redact
CAUSE OF DEATH
Obstruction of justice in connection with CASE #2001-1202.
PEAK VALUATION
$9,300,000,000 in annual revenue; 85,000 employees (2001)
ASSETS RECOVERED
Practice sold piecemeal to four surviving firms
CLASSIFICATION — MARK ONE
✕FRAUD
NEGLIGENCE
HUBRIS
MARKET FORCES
UNKNOWN
EVIDENCE SUMMARY
Subject destroyed audit documentation belonging to a client already deceased.
Conviction was reversed by the Supreme Court in 2005, three years after subject’s death.
No attempt at revival was made. Eighty-five thousand employees had by then been absorbed elsewhere.
Remainder of statement sealed:
FILED BY Det. Redact · BADGE 0001NO FURTHER ACTION AUTHORIZED
PROPERTY OF THE BUREAUDO NOT REMOVE FROM ROOM 0114
MARGIN NOTE — INVESTIGATING OFFICER
Cleared after death. Nobody reopens a file for that. I asked whether we could. We cannot.
Innocent, posthumously. Still gone.
EVIDENCE TAG
ITEM A-0831
SUBJECT ARTHUR ANDERSEN LLP
RECEIVED 2002
CONDITION AS FOUND
SUBJECT ARTHUR ANDERSEN LLP
RECEIVED 2002
CONDITION AS FOUND