Arthur Andersen is the latest lucky recipient of the Carl Spackler Total Consciousness Award ("And he says, 'Oh, uh, there won't be any money, but when you die, on your deathbed, you will receive total consciousness.' So I got that goin' for me, which is nice").

As discussed in this article in the NY Times, the U.S. Supreme Court unanimously reversed the 2002 conviction of Arthur Andersen on charges of obstruction of justice in connection with the collapse of Enron.  Unfortunately, this reversal comes a bit late to help AA in any way whatsoever, as the conviction amounted to an almost immediate death sentence for AA.

So although AA did go out of business and all of its 28,000 employees lost their jobs, it does have this Supreme Court opinion (courtesy of the White Collar Crime Prof Blog), suitable for framing.  Which is nice.