Interim worldwide managing partner Lou Salvatore said the firm would conclude the study ‘in the next few months’ and did not rule out the possible use of the AC name.
The firm won the rights to the brand following its separation from AC in August.
Salvatore said: ‘We have been carrying out tests on the Arthur Andersen name as well as our legal branding.
‘We have not finished the survey yet but the use of AC, if and how we use it, is part of that study,’ he added.
The admission came as the firm revealed it had seen encouraging signs that the SEC was becoming increasingly keen to listen to it’s views on auditor independence.
Salvatore said he had seen an alteration in the attitude of the US Securities & Exchange Commission over auditor independence in the last month.
He added: ‘Over the last few weeks we have seen a change in the SEC, they are now more willing to listen to our story. We have the same objectives as the SEC, we are both keen to ensure an efficient system that the public can rely on’.
Accountancy firms like Arthur Andersen are worried that SEC plans to protect auditor independence could result in firms being unable to offer consulting services.
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