You really don't know what you're talking about.
They were entirely different companies by the time of Enron. The consulting practice paid about $1 billion just to get the divorce, which was a bargain since the accounting firm was demanding $14 billion.
They were not only not affiliated with each other, they were bitter bitter enemies.
Actually, Andersen Consulting (now Accenture) OFFERED to pay Arthur Andersen $1 billion but the AA partners said no way they wanted the full $14 billion. Thats when they went to arbitration. The only thing Andersen Consulting lost was the use of the name Andersen. The accountants at AA got zilch.