. . .only thing that separates the 'frat boyz/girls' from the 'rank and file' in a Partnership is timing and talent; and hard work. . .
. . .not quite as easy to apply the class warfare 'principles' here; you can try of course. . .
I disagree. When negotiating an engagement, the resumes of the top ranking auditors will be considered, not the low ranking "rank-and-file." If an honest company desires to hire an honest audit firm, it is unlikely to want a former Andersen person in a high ranking role.
The rank-and-file Andersen people should have little trouble signing on with other audit firms. The top people ("partners") may have a much tougher time finding equivalent positions. This is as it should be.