Arthur Andersen LLP V. United States

Arthur Andersen LLP v. United States, 544 U.S. 696 (2005) was a United States Supreme Court case in which the Court unanimously overturned accounting firm Arthur Andersen's conviction of obstruction of justice in the fraudulent activities and subsequent collapse of the Enron corporation, on the basis that the jury instructions did not properly portray the law Andersen was charged with breaking. The decision was phyrric in that the Andersen name had become toxic, and the firm had been obligated to cease audit activities, as a result of the conviction, and the business was unable to recover even after the conviction was overturned in its favor.

Read more about Arthur Andersen LLP V. United States:  Background, Opinion of The Court, Further Reading

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