It is a partnership.
[link|http://www.andersen.com/website.nsf/content/MediaCenterNewsReleaseArchiveRevenue2001!OpenDocument|Link.]
Andersen just completed the largest expansion of its partnership in the firm\ufffds 88-year history. The admission of 589 new partners by member firms brings the total to 4,806 partners in the entities that comprise the worldwide Andersen organization. Andersen also advanced an unprecedented 817 partners to membership in the global entity that coordinates its member firms and other affiliates \ufffd an increase of nearly 50 percent.
Alex
"Of course, you realize this means war." -B. Bunny