Editing Arthur Andersen (section)

=== Founding ===
{{Main|Arthur E. Andersen}}
[[File:Arthur Edward Andersen.png|thumb|right|150px|Arthur E. Andersen]]
[[File:Andersen revenue.svg|thumb|400px|Revenue per year in million U.S. dollars.<br />Source: corporate press releases]]
Born on May 30, 1885, in [[Plano, Illinois]], and orphaned at the age of 16, [[Arthur E. Andersen]] began working as a mail boy by day and attended school at night, eventually being hired as the assistant to the [[comptroller]] of [[Allis-Chalmers]] in Chicago. In 1908, after attending courses at night while working full-time, he graduated from the [[Kellogg School of Management]] at [[Northwestern University]] with a bachelor's degree in business. That same year, at age 23, he became the youngest [[Certified Public Accountant]] in Illinois.<ref name="Moore Crampton 2000">{{cite journal | last1=Moore |first1=Mary Virginia |last2=Crampton |first2=John | title=Arthur Andersen: Challenging the Status Quo| journal=The Journal of Business Leadership | publisher=American National Business Hall of Fame | url=http://www.anbhf.org/pdf/moore_crampton.pdf | volume=11 | issue=3 | pages=71–89 | year=2000 | access-date=May 5, 2008 |archive-url=https://web.archive.org/web/20100813191757/http://www.anbhf.org/pdf/moore_crampton.pdf  | archive-date=August 13, 2010 | url-status=dead}}</ref>

In 1913, Andersen and Clarence DeLany founded an accounting firm as Andersen, DeLany & Co.<ref name="Moore Crampton 2000" /> The firm changed its name to Arthur Andersen & Co. in 1918. Arthur Andersen's first client was the [[Joseph Schlitz Brewing Company]] of [[Milwaukee]].<ref>{{cite book |last= Squires|first=Susan |date=2003 |title=Inside Arthur Andersen: Shifting Values, Unexpected Consequences |url=https://books.google.com/books?id=YZOWTE4VQeAC&pg=PA28 |publisher=[[FT Press]] |page=28 |isbn=978-0-13-140896-8 |access-date=July 8, 2014 }}</ref> In 1915, due to his many contacts there, the Milwaukee office was opened as the firm's second office.<ref name="Moore Crampton 2000" /> 

Andersen believed education was the basis upon which the new profession of [[accounting]] should be developed. He created the profession's first centralized training program and believed in training during normal working hours. In 1927, he was elected to the board of trustees of Northwestern University and served as its president from 1930 to 1932. He was also chairman of the board of CPA examiners of Illinois.<ref name="Moore Crampton 2000" />