Editing Arthur Andersen (section)

=== Demise ===
The 2005 Supreme Court ruling theoretically left Andersen free to resume operations. However, [[CNN]] reported that by then, Andersen was "nearly defunct," with about 200 employees remaining from a high of 28,000 in 2002.<ref>{{cite news |title=Arthur Andersen conviction overturned |url=http://www.cnn.com/2005/LAW/05/31/scotus.arthur.andersen/ |access-date=November 4, 2018 |work=www.cnn.com |date=May 31, 2005}}</ref> Following the ruling, William Mateja, a former counsel to the US Attorney General who had supervised the Andersen appeal, told [[NPR]] that he did not believe the government would seek a retrial because, "there's nothing left of Arthur Andersen, and to spend the taxpayers' money on another prosecution would be just—defy common sense." Echoing this, [[United States Chamber of Commerce]] vice president Stephen Bokat pronounced Andersen "dead," and said that "there is no putting the company back together."<ref>{{cite news |title=Supreme Court Throws Out Arthur Andersen Conviction |url=https://www.npr.org/2005/05/31/4673930/supreme-court-throws-out-arthur-andersen-conviction |access-date=November 4, 2018 |work=NPR.org |date=2005 |language=en}}</ref> In his post-mortem of the Enron scandal, ''[[Conspiracy of Fools]],'' journalist [[Kurt Eichenwald]] argued that even if Andersen had escaped the Enron scandal, it would have likely been brought down by the massive accounting fraud at [[WorldCom]]. The WorldCom fraud came to light just days after Andersen was convicted of wrongdoing at Enron.<ref>{{cite book|title=Conspiracy of Fools|last=Eichenwald|first=Kurt|author-link=Kurt Eichenwald|publisher=[[Broadway Books]]|year=2005|isbn=0-7679-1179-2|title-link=Conspiracy of Fools}}</ref>

As a result, Andersen has never returned as a viable business on even a limited scale. Ownership of the partnership has been ceded to four limited liability companies named Omega Management I through IV.<ref>{{cite book|url=https://books.google.com/books?id=jMI6AQAAIAAJ   |title=Final Report of Neal Batson, Court-appointed Examiner In Re-Enron Corp., Et Al, Debtors|year= 2003 |page=61|publisher=United States Bankruptcy Court, Southern District of New York}}</ref>

Arthur Andersen LLP operated the Q Center conference center in [[St. Charles, Illinois]], until day-to-day management was turned over to [[Dolce Hotels and Resorts]] in 2014, but Andersen retains ownership.<ref>{{cite news|last1=Menchaca|first1=Charles|title=Dolce Hotels named manager of the Q Center in St. Charles|url=http://www.kcchronicle.com/2014/09/02/dolce-hotels-named-manager-of-the-q-center-in-st-charles/ajrlrlt/|access-date=April 24, 2017|work=Kane County Chronicle|date=September 3, 2014}}</ref> In 2018, that relationship ended, and day-to-day management returned to the Q Center. The Q Center is currently used for training, primarily for internal Accenture personnel, and other large-scale companies.<ref>{{cite web|title=Our History – Q Center – The Dolce Conference Collection|url=https://www.qcenter.com/about-us/history/|website=Q Center|access-date=April 24, 2017|language=en|archive-date=April 25, 2017|archive-url=https://web.archive.org/web/20170425031630/https://www.qcenter.com/about-us/history/|url-status=dead}}</ref>

In 2014, Wealth Tax and Advisory Services (WTAS), a tax and consulting firm started by several former Andersen partners, changed its name to [[Andersen Tax]] after acquiring the rights to the Andersen name. It rebranded its year-old international arm, WTAS Global, as Andersen Global.<ref>Rapoport, Michael. [https://www.wsj.com/articles/tax-firm-to-revive-arthur-andersen-name-1409626508?mod=WSJ_LatestHeadlines "Tax Firm to Revive Arthur Andersen Name"], ''The Wall Street Journal'', 2014</ref>