Eriticisms leveled at the audit firm, Arthur Andersen, in its original conviction after the 2001 Enron scandal led Congress to pass: Multiple Choice the 2002 Ethical Conflicts Act. the Sarbanes-Oxley Act of 2002. the Institute of Management Accountants' Trust and Confidence Act. the Restitution and Penalties Act. the Institute of Management Accountants' Statement of Ethical Professional Practice