Since the eruption of the Enron scandal, Andersen has borne the brunt of an outsized portion of criticism for the company's failure because it certified as fair and accurate Enron's financial reporting--including its use of off balance sheet partnerships to disguise the level of Enron's true indebtedness.

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After being forced to clean up their balance sheets from the peak indebtedness levels seen in 2008, deleveraged consumers have been able to face increased costs of living, according to Brian Sozzi of Wall Street Strategies.

FORBES: Don't Expect Consumer Resilience To Rising Gas Prices To Last