Please take the time to read through my entire item description and view all the photographs.  I consistently prepare accurate and detailed descriptions and provide clear close up photographs for all my listings.  The aforementioned notwithstanding, note the photos and any attached video are still the biggest and most important part of this or any description.  As the old saying goes, "a picture is worth a thousand words".  If you would like additional photos or have specific questions just message me and I will respond ASAP.

For your consideration is this preowned scarce and COLLECTIBLE piece of vintage advertising promotional MEMORABILIA from the disgraced and defunct Chicago based accounting firm of ARTHUR ANDERSON.  This durable black nylon fabric embroidered flap-over soft messenger bag/satchel/briefcase was given to me nearly 25 years ago at an ARTHUR ANDERSON annual gala I attended back in 1999.  This bag was made in Shi Lanka by a company named “NORTH WEST” and features numerous convenient storage compartments and zipper pockets for storage of a multitude of objects.  The bag comes with the original removable and adjustable length carry shoulder strap as depicted in the description photos. 

This soft flap-over satchel briefcase messenger bag was gently used for only a short period of time before the Arthur Anderson accounting firm was dissolved as a result of the infamous Enron scandal and collapse.  Since I am retired and no longer have a need to hold on to this piece, I am listing it with the hope an astute memorabilia collector will recognize the significance of the piece and want to add it their collection.

My internet research of the Arthur Anderson Accounting Firm revealed some interesting information about the firm.  I have included a brief synopsis of what I found concerning the company below for your further review and consideration. 

Arthur Andersen was an American accounting firm based in Chicago that provided auditing, tax advising, consulting and other professional services to large corporations. By 2001, it had become one of the world's largest multinational corporations and was one of the "Big Five" accounting firms (along with Deloitte & Touche, Ernst & Young, KPMG and PricewaterhouseCoopers). The firm collapsed by mid-2002 as details of its questionable accounting practices for energy company Enron and telecommunications company Worldcom were revealed amid the two high-profile bankruptcies. The scandals were a factor in the enactment of the Sarbanes-Oxely Act of 2002.

In 2002, just nine months after the scandal broke, the firm was found guilty of crimes in the auditing of Enron. By that time, Arthur Andersen had lost most of its business and two-thirds of its 28,000 employees, and was facing multi-million dollar lawsuits. On August 31, 2002, the company surrendered its licenses to practice as certified public accountants in the United States, effectively putting the company out of business. In 2005, the United States Supreme Court unanimously reversed Arthur Andersen's conviction due to errors in the trial judge's instructions to the jury that convicted the firm. Despite this, the damage to Andersen's reputation was so great that it has never returned as a viable auditor even on a limited scale”.

The satchel briefcase remains in very good overall condition showing honest but gentle use.  There were not many of these bags produced back in the day and inasmuch are now considered scarce pieces that have become a piece of collectible memorabilia from a dark time in the country’s business history.

The bag was manufactured in Sri Lanka and is made out of black nylon canvas-like fabric.  The satchel measures approximately 16.0” long by 12.0” tall (not including the handles).  The overall width of the bag can expanded to between approximately 4.50” – 6.50" wide as is illustrated in description photos # 17, # 20 and # 21.  Refer to the description photos to confirm the noted size dimensions and for more details about what I have described.

The satchel carry bag sports two heavy-duty black nylon web loop-style carry handles with black faux leather coverings.  The faux leather covering on both web strap handles show mild use and age with a few areas of cracking along the top and bottom of the handle covers.  Please refer to description photos # 15 and # 16 for more details about what I have described.   

The removable and/or adjustable black nylon web shoulder carry strap has an overall length of approximately 42.0” (measures buckle to buckle).   The strap is approximately 1-6/16" wide with a 2.0” x 5.75” soft rubber shoulder pad for added comfort.  The carry strap can also be easily removed so the bag can be carried in the traditional manner using the double loop handles.  When the shoulder strap is being used it is securely held in place by antiqued bronze colored metal spring clips and hardware as is depicted in the description photos.  Refer to the description photos for more details about what I have described.

The zipper pulls on the bag are embossed with the manufacturer’s brand name and log which reads “North West”.  Refer to description photo # 7 for more details about what I have described. 

The front of the bag features a full cover-flap-over that is handsomely embroidered in the center with the company name “ARTHUR ANDERSON”.  Refer to description photos # 1 and # 6 for more details.

The outside of the front cover flap has a zipper compartment for storage.  Refer to description photos # 1, # 6, # 14, # 18 and # 19 for more details about what I have described.  The flap-over cover is held securely closed with the use of two strong black nylon web straps and molded plastic tension clips as depicted in description photos # 1, # 14, # 18 and # 19.  Refer to the description photos for more details.  The front of the bag (under the cover flap) features (1) one large open-top file compartment and a total of (9) additional individual storage compartments and spaces on the outside of the pocket.  Refer to description photos # 8 and # 9 for more details about the storage compartments and pockets I describe.

On the top of the bag, under the cover flap, there is a zipper compartment that when unzipped gives access to a large open interior for lots of storage.  Refer to description photos # 10 and # 11 for more details about what I have described.

On the back side of the bag there is a single Velcro closure storage pocket compartment for additional safe storage of other personal items.  Please refer to description photos # 12 and # 13 for more details about what I have described. 

Overall, this vintage 1999, pre-bankruptcy and business closure of the Arthur Anderson accounting firm, advertising promotional piece is a very interesting and collectible scarce piece of memorabilia from one of America’s largest and infamous business scandals.  The bag has a total of fifteen (15) separate and different size storage compartments (including the noted 3 pen/pencil loops and swivel key chain) that are sure to meet and/or exceed your business needs.  All the stitching remains tight and all the heavy-duty zippers function flawlessly as designed.  As clearly depicted in the description photos, the bag shows a few minor scuff marks and light surface blemishes from honest but gentle use that comes with normal carry.  The aforementioned notwithstanding, there is one small approximate .25” spot located between the letters “U” and “R right above the embroidered name “ARTHUR ANDERSON” as seen on the front flap cover.  This small spot is of an unknown origin but I believe it may possibly be able to be removed and/or at the very least covered over with the application of a little black die.  Regardless, I will leave the decision to clean or leave the spot as is up to the bag’s new owner to decide.  Refer to description photos # 1, # 6 and # 23 for more details and size perspective of the noted spot I describe.  Please refer to the description photos to confirm the overall condition of the bag and for more details about what I have described. 

Please look at the description photos closely as they confirm the condition of the Arthur Anderson satchel carry bag I describe and accurately depict the exact bag you will receive if you purchase this item.  If you have any questions or concerns or would like additional photos of the bag, please email me and I will respond ASAP.

The bag will ship from Texas zip code 77362 via USPS Ground Advantage safely secured inside a large 16.0" x 13.0" x 4.0" cardboard box weighing between approximately 2.0 and 3.0 pounds after packaging.  Buyer pays actual shipping costs.  You can estimate the actual cost to ship this piece to your home zip code by entering the aforementioned information into either the USPS or eBay shipping calculator program.

PLEASE LOOK AT THE OTHER ITEMS I CURRENTLY HAVE LISTED, AND CONTINUE TO LIST, ON EBAY.  THANKS!