Enron corporate collapse at its Houston headquarters

Enron Corporation was headquartered at 1400 Smith Street in downtown Houston. In December 2001 Enron filed for Chapter 11 bankruptcy after revelations of accounting fraud and off‑balance‑sheet transactions tied to senior executives. The collapse prompted criminal prosecutions of company officers, the dissolution of Arthur Andersen’s auditing practice, and contributed to passage of the Sarbanes‑Oxley Act.