Enron Corp. - University of California | Office of The President

Professional Standards Group has firm-wide responsibility for providing guidance on the
professional standards to be followed by Andersen-Worldwide's offices.
(d) Infrastructure and Administration: Andersen-Worldwide handles all
borrowing on behalf of its international offices, and maintains the financial records, payroll and
employee and health benefits of those international offices as well. All of Andersen's offices also
share global computer operations, a worldwide tax structure and training facilities. By establishing
a legal, financial and administrative infrastructure, Andersen enables each of its offices around the
world to function as, and to appear to clients as, an extension of a single, global entity.
974. Andersen instituted its "one-firm" concept through partner overlays, global setting
of standards, sharing of costs and profits and infrastructure and administration. Moreover,
Andersen's news releases confirmed they functioned and operated as a single worldwide operation:
• Andersen refers to the brand identity adopted by member firms of the Andersen
"global client service network."
• "With world-class skills in assurance, tax, consulting and corporate finance, Arthur
Andersen has more than 77,000 people in 84 countries who are united by a single
worldwide operating structure that fosters inventiveness, knowledge sharing and a
focus on client success."
• Andersen spokesman Dave Tabolt – "We conduct more than 30,000 audits
around the world every year ...."
• "AA is already much more integrated globally than the rest of the Big Five. As
Mr. Berardino points out, 'there is one name over the door. We're not an alphabet
soup.' The cohesiveness of AA's culture has been a source of humor to outsiders,
who have labeled its bean counters 'Androids.' While some rivals are still struggling
with a complicated array of national partnerships, and thus different systems for
sharing pay, AA partners enjoy a single, and possibly unique, system of
remuneration: they receive a list of what each of them has earned in the past year."
Andersen-Worldwide Web site (Andersen.com) confirms that it was one worldwide organization:
• "Our 390 offices may be scattered amid 84 different countries, but our voice is the
same. No matter where you go, or who you talk to, we act with one vision.
Without boundaries."
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