Open in TheBrain

Arthur Anderson

<p style=" margin: 0.5em 0px; line-height: 22.3999996185303px; color: rgb(37, 37, 37); font-family: sans-serif; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);"><b>Arthur Andersen LLP</b><span class="Apple-converted-space">&nbsp;</span>was an accounting company which was one of the Big Five. There now remains the Big Four -<span class="Apple-converted-space">&nbsp;</span><a href="http://www.sourcewatch.org/index.php/Deloitte_Touche_Tohmatsu" title="Deloitte Touche Tohmatsu" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">Deloitte Touche Tohmatsu</a>,<span class="Apple-converted-space">&nbsp;</span><a href="http://www.sourcewatch.org/index.php/Ernst_%26_Young" title="Ernst & Young" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">Ernst & Young</a>,<span class="Apple-converted-space">&nbsp;</span><a href="http://www.sourcewatch.org/index.php/KPMG" title="KPMG" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">KPMG</a>, and<a href="http://www.sourcewatch.org/index.php/PricewaterhouseCoopers" title="PricewaterhouseCoopers" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">PricewaterhouseCoopers</a>. Arthur Andersen belonged to the umbrella organization Andersen Worldwide SC until it was<b> destroyed by the</b><span class="Apple-converted-space"><b>&nbsp;</b></span><a href="http://www.sourcewatch.org/index.php/Enron_Corporation" title="Enron Corporation" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;"><b>Enron Corporation</b></a><span class="Apple-converted-space"><b>&nbsp;</b></span><b>scandal.</b> Arthur Andersen was left unable to perform audits for publicly traded U.S. companies which effectively ended the company's life. It still faces numerous civil lawsuits.<span class="Apple-converted-space">&nbsp;</span><sup id="cite_ref-1" class="reference" style=" line-height: 1em; unicode-bidi: -webkit-isolate; font-weight: normal; font-style: normal;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_note-1" style=" text-decoration: none; color: rgb(11, 0, 128); white-space: nowrap; background: none;">[1]</a></sup>

&nbsp;</p>

<h2 style=" color: black; font-weight: normal; margin: 1em 0px 0.25em; overflow: hidden; padding: 0px; border-bottom-width: 1px; border-bottom-style: solid; border-bottom-color: rgb(170, 170, 170); font-size: 1.5em; font-family: 'Linux Libertine', Georgia, Times, serif; line-height: 1.3; font-style: normal; font-variant: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; background: none rgb(255, 255, 255);"><span class="mw-headline" id="Ties_to_the_American_Legislative_Exchange_Council">Ties to the American Legislative Exchange Council</span></h2>

<p style=" margin: 0.5em 0px; line-height: 22.3999996185303px; color: rgb(37, 37, 37); font-family: sans-serif; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">Arthur Anderson has been a corporate funder of the<span class="Apple-converted-space">&nbsp;</span><a href="http://www.sourcewatch.org/index.php/American_Legislative_Exchange_Council" title="American Legislative Exchange Council" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">American Legislative Exchange Council</a><span class="Apple-converted-space">&nbsp;</span>(ALEC)<sup id="cite_ref-2" class="reference" style=" line-height: 1em; unicode-bidi: -webkit-isolate; font-weight: normal; font-style: normal;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_note-2" style=" text-decoration: none; color: rgb(11, 0, 128); white-space: nowrap; background: none;">[2]</a></sup>. See<span class="Apple-converted-space">&nbsp;</span><a href="http://www.sourcewatch.org/index.php/ALEC_Corporations" title="ALEC Corporations" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">ALEC Corporations</a><span class="Apple-converted-space">&nbsp;</span>for more.

&nbsp;</p>

<div id="mw-content-text" lang="en" dir="ltr" class="mw-content-ltr" style=" direction: ltr; color: rgb(37, 37, 37); font-family: sans-serif; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: 22.3999996185303px; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">

<h2 style=" color: black; font-weight: normal; margin: 1em 0px 0.25em; overflow: hidden; padding: 0px; border-bottom-width: 1px; border-bottom-style: solid; border-bottom-color: rgb(170, 170, 170); font-size: 1.5em; font-family: 'Linux Libertine', Georgia, Times, serif; line-height: 1.3; background: none;"><span class="mw-headline" id="Personnel">Personnel</span></h2>

<p style=" margin: 0.5em 0px; line-height: inherit;">Key people included:<span class="Apple-converted-space">&nbsp;</span><sup id="cite_ref-3" class="reference" style=" line-height: 1em; unicode-bidi: -webkit-isolate; font-weight: normal; font-style: normal;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_note-3" style=" text-decoration: none; color: rgb(11, 0, 128); white-space: nowrap; background: none;">[3]</a></sup></p>

<ul style=" line-height: 1.5em; list-style-type: disc; margin: 0.3em 0px 0.5em 1.6em; padding: 0px; list-style-image: url(data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAUAAAANAQMAAABb8jbLAAAABlBMVEX///8AUow5QSOjAAAAAXRSTlMAQObYZgAAABNJREFUCB1jYEABBQw/wLCAgQEAGpIDyT0IVcsAAAAASUVORK5CYII=);">

<li style=" margin-bottom: 0.1em;"><a href="http://www.sourcewatch.org/index.php?title=Mark_Pollack&action=edit&redlink=1" class="new" title="Mark Pollack (page does not exist)" style=" text-decoration: none; color: rgb(165, 88, 88); background: none;">Mark Pollack</a>, General Counsel</li>

</ul>

<p style=" margin: 0.5em 0px; line-height: inherit;">Chicago area personnel of Arthur Andersen and spinoff<span class="Apple-converted-space">&nbsp;</span><a href="http://www.sourcewatch.org/index.php/Andersen_Consulting" title="Andersen Consulting" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">Andersen Consulting</a><span class="Apple-converted-space">&nbsp;</span>have included:</p>

<ul style=" line-height: 1.5em; list-style-type: disc; margin: 0.3em 0px 0.5em 1.6em; padding: 0px; list-style-image: url(data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAUAAAANAQMAAABb8jbLAAAABlBMVEX///8AUow5QSOjAAAAAXRSTlMAQObYZgAAABNJREFUCB1jYEABBQw/wLCAgQEAGpIDyT0IVcsAAAAASUVORK5CYII=);">

<li style=" margin-bottom: 0.1em;"><a href="http://www.sourcewatch.org/index.php/Gil_Humphreys" title="Gil Humphreys" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">Gil Humphreys</a>, Chief Financial Officer of<span class="Apple-converted-space">&nbsp;</span><a href="http://www.sourcewatch.org/index.php/Marsh_Copsey_%26_Associates" title="Marsh Copsey & Associates" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">Marsh Copsey & Associates</a></li>

<li style=" margin-bottom: 0.1em;"><a href="http://www.sourcewatch.org/index.php/Rob_Arkley" title="Rob Arkley" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">Rob Arkley</a><sup id="cite_ref-4" class="reference" style=" line-height: 1em; unicode-bidi: -webkit-isolate; font-weight: normal; font-style: normal;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_note-4" style=" text-decoration: none; color: rgb(11, 0, 128); white-space: nowrap; background: none;">[4]</a></sup></li>

<li style=" margin-bottom: 0.1em;">CSUS Business School dean<span class="Apple-converted-space">&nbsp;</span><a href="http://www.sourcewatch.org/index.php/Sanjay_Varshney" title="Sanjay Varshney" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">Sanjay Varshney</a><sup id="cite_ref-5" class="reference" style=" line-height: 1em; unicode-bidi: -webkit-isolate; font-weight: normal; font-style: normal;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_note-5" style=" text-decoration: none; color: rgb(11, 0, 128); white-space: nowrap; background: none;">[5]</a></sup>,<span class="Apple-converted-space">&nbsp;</span><sup id="cite_ref-6" class="reference" style=" line-height: 1em; unicode-bidi: -webkit-isolate; font-weight: normal; font-style: normal;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_note-6" style=" text-decoration: none; color: rgb(11, 0, 128); white-space: nowrap; background: none;">[6]</a></sup></li>

</ul>

<h2 style=" color: black; font-weight: normal; margin: 1em 0px 0.25em; overflow: hidden; padding: 0px; border-bottom-width: 1px; border-bottom-style: solid; border-bottom-color: rgb(170, 170, 170); font-size: 1.5em; font-family: 'Linux Libertine', Georgia, Times, serif; line-height: 1.3; background: none;"><span class="mw-headline" id="Contact_details">Contact details</span></h2>

<p style=" margin: 0.5em 0px; line-height: inherit;">33 W. Monroe Street

Chicago, IL 60603

USA

Phone: 312-580-0033

Fax: 312-507-6748

Web:<span class="Apple-converted-space">&nbsp;</span><a rel="nofollow" class="external free" href="http://www.andersen.com/" style=" text-decoration: none; color: rgb(102, 51, 102); padding-right: 13px; background: linear-gradient(transparent, transparent) 100% 50% no-repeat, url(data:image/svg+xml;base64,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) 100% 50%;">http://www.andersen.com</a></p>

<h2 style=" color: black; font-weight: normal; margin: 1em 0px 0.25em; overflow: hidden; padding: 0px; border-bottom-width: 1px; border-bottom-style: solid; border-bottom-color: rgb(170, 170, 170); font-size: 1.5em; font-family: 'Linux Libertine', Georgia, Times, serif; line-height: 1.3; background: none;"><span class="mw-headline" id="Resources">Resources</span></h2>

<h3 style=" color: black; font-weight: bold; margin: 0.3em 0px 0px; overflow: hidden; padding-top: 0.5em; padding-bottom: 0px; border-bottom-style: none; font-size: 1.17em; line-height: 1.6; background: none;"><span class="mw-headline" id="Related_SourceWatch_articles">Related SourceWatch articles</span></h3>

<ul style=" line-height: 1.5em; list-style-type: disc; margin: 0.3em 0px 0.5em 1.6em; padding: 0px; list-style-image: url(data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAUAAAANAQMAAABb8jbLAAAABlBMVEX///8AUow5QSOjAAAAAXRSTlMAQObYZgAAABNJREFUCB1jYEABBQw/wLCAgQEAGpIDyT0IVcsAAAAASUVORK5CYII=);">

<li style=" margin-bottom: 0.1em;"><a href="http://www.sourcewatch.org/index.php/Enron_Corporation" title="Enron Corporation" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">Enron Corporation</a></li>

</ul>

<h3 style=" color: black; font-weight: bold; margin: 0.3em 0px 0px; overflow: hidden; padding-top: 0.5em; padding-bottom: 0px; border-bottom-style: none; font-size: 1.17em; line-height: 1.6; background: none;"><span class="mw-headline" id="References">References</span></h3>

<p style=" color: black; font-weight: bold; margin: 0.3em 0px 0px; overflow: hidden; padding-top: 0.5em; padding-bottom: 0px; border-bottom-style: none; font-size: 1.17em; line-height: 1.6; background: none;">&nbsp;</p>

<div class="references-small" style=" font-size: 12.6000003814697px;">

<ol class="references" style=" line-height: 1.5em; margin: 0.3em 0px 0.5em 3.2em; padding: 0px; list-style-image: none;">

<li id="cite_note-1" style=" margin-bottom: 0.1em;"><span class="mw-cite-backlink" style=" -webkit-user-select: none;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_ref-1" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;"><span class="cite-accessibility-label" style=" top: -99999px; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; padding: 0px !important; border: 0px !important; height: 1px !important; width: 1px !important; -webkit-user-select: none;">Jump up</span>↑</a></span><span class="Apple-converted-space">&nbsp;</span><span class="reference-text"><a rel="nofollow" class="external text" href="http://www.hoovers.com/arthur-andersen/--ID__106380--/free-co-factsheet.xhtml" style=" text-decoration: none; color: rgb(102, 51, 102); padding-right: 13px; background: linear-gradient(transparent, transparent) 100% 50% no-repeat, url(data:image/svg+xml;base64,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) 100% 50%;">Arthur Andersen Profile</a>,<span class="Apple-converted-space">&nbsp;</span><i>Hoovers</i>, accessed November 2007.</span></li>

<li id="cite_note-2" style=" margin-bottom: 0.1em;"><span class="mw-cite-backlink" style=" -webkit-user-select: none;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_ref-2" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;"><span class="cite-accessibility-label" style=" top: -99999px; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; padding: 0px !important; border: 0px !important; height: 1px !important; width: 1px !important; -webkit-user-select: none;">Jump up</span>↑</a></span><span class="Apple-converted-space">&nbsp;</span><span class="reference-text">Defenders of Wildlife, Natural Resources Defense Council, "<a rel="nofollow" class="external text" href="http://www.alecwatch.org/alecgivers.html" style=" text-decoration: none; color: rgb(102, 51, 102); padding-right: 13px; background: linear-gradient(transparent, transparent) 100% 50% no-repeat, url(data:image/svg+xml;base64,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) 100% 50%;">Corporations and Trades Associations that Fund ALEC</a>,"<span class="Apple-converted-space">&nbsp;</span><i>Corporate America's Trojan Horse in the States: The Untold Story Behind the American Legislative Exchange Council</i>, online report, 2003</span></li>

<li id="cite_note-3" style=" margin-bottom: 0.1em;"><span class="mw-cite-backlink" style=" -webkit-user-select: none;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_ref-3" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;"><span class="cite-accessibility-label" style=" top: -99999px; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; padding: 0px !important; border: 0px !important; height: 1px !important; width: 1px !important; -webkit-user-select: none;">Jump up</span>↑</a></span><span class="Apple-converted-space">&nbsp;</span><span class="reference-text"><a rel="nofollow" class="external text" href="http://www.hoovers.com/arthur-andersen/--ID__106380--/free-co-factsheet.xhtml" style=" text-decoration: none; color: rgb(102, 51, 102); padding-right: 13px; background: linear-gradient(transparent, transparent) 100% 50% no-repeat, url(data:image/svg+xml;base64,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) 100% 50%;">Arthur Andersen Key People</a>,<span class="Apple-converted-space">&nbsp;</span><i>Hoovers</i>, accessed November 2007.</span></li>

<li id="cite_note-4" style=" margin-bottom: 0.1em;"><span class="mw-cite-backlink" style=" -webkit-user-select: none;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_ref-4" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;"><span class="cite-accessibility-label" style=" top: -99999px; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; padding: 0px !important; border: 0px !important; height: 1px !important; width: 1px !important; -webkit-user-select: none;">Jump up</span>↑</a></span><span class="Apple-converted-space">&nbsp;</span><span class="reference-text">No byline (Undated).<span class="Apple-converted-space">&nbsp;</span><a rel="nofollow" class="external text" href="http://www.snsc.com/AboutUsManagementRA.aspx" style=" text-decoration: none; color: rgb(102, 51, 102); padding-right: 13px; background: linear-gradient(transparent, transparent) 100% 50% no-repeat, url(data:image/svg+xml;base64,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) 100% 50%;">Management Team</a>. Security National Master Holding Company. Retrieved on 2011-03-18.&nbsp;“Robin P. Arkley II - President and Chief Executive Officer Mr. Arkley is the founder and owner of the highly successful real estate asset acquisition and management companies that collectively comprise Security National Holding Company, LLC ("the Company"). Mr. Arkley began his career as a tax accountant for Peat, Marwick, Mitchell in Los Angeles and then at Arthur Andersen in Chicago.”</span></li>

<li id="cite_note-5" style=" margin-bottom: 0.1em;"><span class="mw-cite-backlink" style=" -webkit-user-select: none;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_ref-5" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;"><span class="cite-accessibility-label" style=" top: -99999px; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; padding: 0px !important; border: 0px !important; height: 1px !important; width: 1px !important; -webkit-user-select: none;">Jump up</span>↑</a></span><span class="Apple-converted-space">&nbsp;</span><span class="reference-text">Bob Schmidt (2005-07-03).<span class="Apple-converted-space">&nbsp;</span><a rel="nofollow" class="external text" href="http://www.bizjournals.com/sacramento/stories/2005/07/04/focus7.html" style=" text-decoration: none; color: rgb(102, 51, 102); padding-right: 13px; background: linear-gradient(transparent, transparent) 100% 50% no-repeat, url(data:image/svg+xml;base64,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) 100% 50%;">Sanjay Varshney - New business dean takes the long road to Sac State</a>. Sacramento Business Journal. Retrieved on 2011-03-18.&nbsp;“I surprised my family by saying I wanted to pursue accounting. I surprised them again when, after getting my degree, I landed a job with Anderson(sic) Consulting and ended up in Chicago. ...”</span></li>

<li id="cite_note-6" style=" margin-bottom: 0.1em;"><span class="mw-cite-backlink" style=" -webkit-user-select: none;"><a href="http://www.sourcewatch.org/index.php/Arthur_Andersen#cite_ref-6" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;"><span class="cite-accessibility-label" style=" top: -99999px; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; padding: 0px !important; border: 0px !important; height: 1px !important; width: 1px !important; -webkit-user-select: none;">Jump up</span>↑</a></span><span class="Apple-converted-space">&nbsp;</span><span class="reference-text">Ed Goldman (2004-12).<span class="Apple-converted-space">&nbsp;</span><a rel="nofollow" class="external text" href="http://www.cba.csus.edu/Partner/documents/15b_WorkingLunch.pdf" style=" text-decoration: none; color: rgb(102, 51, 102); padding-right: 16px; background: url(http://upload.wikimedia.org/wikipedia/commons/2/23/Icons-mini-file_acrobat.gif) 100% 50% no-repeat;">Sanjay Varshney Is on a Marketing Mission</a>. Comstock's Business. Retrieved on 2011-03-18.&nbsp;“After working for the Arthur Andersen firm in India, Varshney came to the United States to finish college”</span></li>

</ol>

</div>

<h3 style=" color: black; font-weight: bold; margin: 0.3em 0px 0px; overflow: hidden; padding-top: 0.5em; padding-bottom: 0px; border-bottom-style: none; font-size: 1.17em; line-height: 1.6; background: none;"><span class="mw-headline" id="External_articles">External articles</span></h3>

<ul style=" line-height: 1.5em; list-style-type: disc; margin: 0.3em 0px 0.5em 1.6em; padding: 0px; list-style-image: url(data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAUAAAANAQMAAABb8jbLAAAABlBMVEX///8AUow5QSOjAAAAAXRSTlMAQObYZgAAABNJREFUCB1jYEABBQw/wLCAgQEAGpIDyT0IVcsAAAAASUVORK5CYII=);">

<li style=" margin-bottom: 0.1em;">Allan Sloan, "<a rel="nofollow" class="external text" href="http://www.corpwatch.org/article.php?id=12608" style=" text-decoration: none; color: rgb(102, 51, 102); padding-right: 13px; background: linear-gradient(transparent, transparent) 100% 50% no-repeat, url(data:image/svg+xml;base64,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) 100% 50%;">KPMG Partners Lucked Out -- Thanks to Enron and Arthur Andersen</a>",<span class="Apple-converted-space">&nbsp;</span><i>Washington Post/CorpWatch</i>, September 6, 2005.</li>

<li style=" margin-bottom: 0.1em;">Alexei Barrionuevo, "<a rel="nofollow" class="external text" href="http://www.corpwatch.org/article.php?id=13081" style=" text-decoration: none; color: rgb(102, 51, 102); padding-right: 13px; background: linear-gradient(transparent, transparent) 100% 50% no-repeat, url(data:image/svg+xml;base64,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) 100% 50%;">Prosecutors Shift Focus on Enron</a>",<span class="Apple-converted-space">&nbsp;</span><i>The New York Times/CorpWatch</i>, January 11, 2006.</li>

</ul>

</div>

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<li style=" margin: 0.125em 0px; display: inline-block; line-height: 1.25em; border-left-width: 1px; border-left-style: solid; border-left-color: rgb(170, 170, 170); padding: 0px 0.5em; zoom: 1;"><a href="http://www.sourcewatch.org/index.php/Category:Corporations" title="Category:Corporations" style=" text-decoration: none; color: rgb(11, 0, 128); background: none;">Corporations</a></li>

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<p style=" margin: 0.5em 0px; line-height: 22.3999996185303px; color: rgb(37, 37, 37); font-family: sans-serif; font-size: 14px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);">&nbsp;

&nbsp;</p>