This rule was introduced after the collapse of Enron, whose auditor, Arthur Andersen, was thought to have gone easy on the crooked energy firm to protect its lucrative business advising it.

这个规定是在安然倒闭之后才实行的，作为安然的审计者，安达信被认定为安然的欺诈行为大开绿灯，为的就是能继续赚取高额的咨询费用。