アーサー・アンダーセン
The firm of Arthur Andersen was founded in 1913 by Arthur Andersen and Clarence DeLany as Andersen, DeLany &amp; Co. The firm changed its name to Arthur Andersen &amp; Co. in 1918. Arthur Andersen's first client was the Joseph Schlitz Brewing Company of Milwaukee. In 1915, due to his many contacts there, the Milwaukee office was opened as the firm's second office.