Now you've hit a sore spot, as I was with Andersen a long time ago when they were a good firm in the pre-shredding days. It seemed as though a culture change had occurred there between the early 80's when I was there and the Enron scandal. Even given the increased focus on marketing which seemed to compromise somewhat the technical focus on properly executing audits, roughly a dozen people in the Houston office brought the whole firm down with their outrageous actions. No matter what kind of rules Sarbanes and Oxley pass through Congress, there is no way to stop a close group of people who want to circumvent the system, whether they be inside the company or outside it. The awful economic detriment to all firms, and as a result to their shareholders, of Sarbanes/Oxley is far from being worth the very few malfeasances it may prevent.