Arthur Andersen LLP V. United States - Opinion of The Court

Opinion of The Court

In a unanimous decision by the Supreme Court, Arthur Andersen's conviction was overturned. Chief Justice William Rehnquist wrote the opinion for the court, and was joined by all associate justices.

In the court's view, the instructions allowed the jury to convict Andersen without proving that the firm knew it had broken the law or that there had been a link to any official proceeding that prohibited the destruction of documents. The instructions were so vague that they "simply failed to convey the requisite consciousness of wrongdoing," Rehnquist wrote. "Indeed, it is striking how little culpability the instructions required." Rehnquist's opinion also expressed grave skepticism at the government's definition of "corrupt persuasion"—persuasion with an improper purpose even without knowing an act is unlawful. "Only persons conscious of wrongdoing can be said to 'knowingly corruptly persuade,' " he wrote.

Although the decision vacated Andersen's felony conviction, as of 2011 Andersen has not returned as a viable business even on a limited scale.