Original sentence: While still technically a business, having not filed for bankruptcy or dissolved, it is no longer viable
Edited sentence: As a result, many partners of Arthur Andersen have branched off into other accounting firms, specifically the Big Four and Protiviti.Reputation is a significant aspect of Accounting and is a main source to why one firm may gain clients instead of another.To this day, Arthur Andersen LLP is still technically a business, having not filed for bankruptcy or dissolving.With a heavily damaged reputation, Andersen thought it would be best to not continue as a firm