This episode examines the unprecedented prosecution and conviction of accounting giant Arthur Andersen in the wake of the Enron scandal. Through courtroom recordings and interviews with former prosecutors and defense attorneys, we analyze how the Justice Department's aggressive strategy led to the firm's collapse and ultimately changed how corporate crimes are prosecuted. The episode explores the controversial decision to charge the entire firm rather than individuals, the subsequent Supreme Court reversal, and how this case fundamentally altered the approach to corporate criminal liability.