There are signs of hope for Andersen. While most of its clients are ditching it like rats fleeing a sinking ship, some are still boarding. It is an unenviable task, but on May 3, the supervisory board of SAP, the German software firm, will attempt to persuade its shareholders to take on Andersen - or rather its newspaper column-busting partner Arthur Andersen Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft - as the company's auditor. Shareholders should remember that Andersen by any other name is but Andersen.