Former Andersen Head Who First Suggested Split Has Died
Harvey E. Kapnick, who was chairman and chief executive of the accounting group from 1970 to 1979, stepped down when it was clear that his plan would be rejected by other Andersen partners.
The two practices were separated in 1989, but the issue of an accounting firm also bidding for consulting work with its clients came back to haunt Andersen this year after the Enron collapse.
Mr Kapnick, who was 77, also created the first independent group to monitor an accounting and auditing firm.
But his Arthur Andersen & Co Public Review Board, which he established in 1974, was later disbanded.
Kapnick rose through the ranks of Andersen after joining the firm in Chicago in 1948 at the age of 23.
He became a partner eight years later, was managing partner in Cleveland from 1962 to 1970, and was elected to the board of directors in 1966.