The old Anderson Consulting. Forced to change their name soon after they were spun off from the parent, so adopted Accenture. Which turned out to be a good thing because Arthur Anderson soon went bankrupt in the whole Enron debacle.
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.
>Arthur Andersen was charged with and found guilty of obstruction of justice for shredding the thousands of documents and deleting e-mails and company files that tied the firm to its audit of Enron.