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What's in a name: Firms' simplified family trees on the web

Between January and December 1989, accounting historian Peter Boys prepared a series of simplified family trees showing the development of the big accountancy firms of the day. The original trees from 1989 have been reproduced here with a series of textual updates from Peter Boys which have taken the story forward to May 2005, the 125th anniversary of ICAEW.

To find a firm in the family trees click on the first letter of the firm's name and locate the name in that section of the index.

When you have found the firm you are looking for click on the link to the family tree given alongside it (eg. click on the link to the Coopers & Lybrand family tree if you are looking at an entry that says 'Arthur Daniell - see Coopers & Lybrand'). The firm you are looking for will be located in this tree.

A

Albert Goodman - see Moores Rowland
Albert Goodman & Co - see Moores Rowland
Albert Goodman & Sons - see Moores Rowland
Albert Goodman, Sons & Pollard - see Moores Rowland
Albert Goodman, Sons, Pollard & Braybrooks - see Moores Rowland
Albert Goodman, Sons, Pollard & Bruford - see Moores Rowland
Alexander Grant - see Grant Thornton
Alexander Moore - see Arthur Young
Alfred Henry - see Deloitte Haskins & Sells
Alfred Nixon - see Neville Russell
Alfred Nixon & Son - see Neville Russell
Alfred Nixon, Son & Turner - see Neville Russell
Alfred Tongue & Co - see Coopers & Lybrand
Allen R Smart & Co - see Touche Ross & Co
Allfields - see Finnie & Co
Allnutt, Bradfield & Co - see Finnie & Co
Allnutt, Green & Co - see Finnie & Co
Allnutt (W) & Co - see Finnie & Co
Amsdon, Cossart & Wells - see Baker Tilly
Amsdon, Son, Wells & Jackson - see Baker Tilly
Andersen, Delany & Co - see Arthur Andersen & Co
Andrew Harvie - see Touche Ross & Co
Andrew W Barr - see Arthur Andersen & Co
Archibald Borthwick - see Deloitte Haskins & Sells
Armitage & Norton - see Peat Marwick McLintock and Saffery Champness
Armitage, Clough & Co - see Peat Marwick McLintock
Armitage, Clough & Norton - see Peat Marwick McLintock
Armitage, Norton, Boyce & Co - see Saffery Champness
Armitage, Norton, Paton & Co - see Saffery Champness
Arthur Andersen - see Arthur Andersen & Co
Arthur Andersen & Co
Arthur Chapman & Co - see Kidsons
Arthur Daniell - see Coopers & Lybrand
Arthur,E Green & Co - see Finnie & Co
Arthur Young
Arthur Young & Company - see Arthur Young
Arthur Young Broads Paterson - see Arthur Young
Arthur Young, McClelland, Moores & Co - see Arthur Young
Ashworth, Mosley & Co - see Robson Rhodes
Athelstan Dangerfield - see Arthur Andersen & Co

B

Baker & Co - see Grant Thornton
Baker & Gibson - see Arthur Young
Baker & Haward - see Ernst & Whinney
Baker Bros. & Halford - see Grant Thornton
Baker Bros., Halford & Co - see Grant Thornton
Baker, Gibson & Co - see Arthur Young
Baker, Haward & Watson - see Ernst & Whinney
Baker Rooke - see Baker Tilly
Baker, Rooke & Amsdons - see Baker Tilly
Baker, Rooke & Co - see Baker Tilly
Baker, Sutton & Co - see Ernst & Whinney
Baker Tilly
Baker, Todman & Co - see Baker Tilly
Baker, Watson & Co - see Ernst & Whinney
Ball Baker - see Pannell Kerr Forster
Ball, Baker & Co - see Pannell Kerr Forster
Ball, Baker, Ash & Co - see Pannell Kerr Forster
Ball Baker Carnaby Deed - see Pannell Kerr Forster
Ball, Baker, Cornish & Co - see Pannell Kerr Forster
Ball, Baker, Cornish, Ross & Co - see Pannell Kerr Forster
Ball, Baker, Deed & Co - see Pannell Kerr Forster
Ball, Baker, Deed, Cornish & Co - see Pannell Kerr Forster
Ball Baker Leake - see Pannell Kerr Forster
Ball, Baker, Rowe & Co - see Pannell Kerr Forster
Barham, Barham & Co - see Pannell Kerr Forster
Barham (H E) - see Pannell Kerr Forster
Barr (Andw. W) & Co - see Arthur Andersen & Co
Barton & Mayhew - see Ernst & Whinney
Barton, Mayhew & Co - see Ernst & Whinney
Basil Hallett - see Kidsons
Basil Hallett & Co - see Kidsons
BDO - see BDO Binder Hamlyn
BDO Binder Hamlyn
BDO Stoy Hayward - see BDO Binder Hamlyn and Stoy Hayward
Beecroft (C S) & Sons - see Touche Ross & Co
Beecroft, Sons & Nicholson - see Touche Ross & Co
Beevers & Adgie - see Peat Marwick McLintock
Beevers & Spice - see Peat Marwick McLintock
Bennett (EL) & Co - see Arthur Young
Benson, Eland & Co - see Deloitte Haskins & Sells
Benson (J G) & Son - see Deloitte Haskins & Sells
Benson (J G) & Sons - see Deloitte Haskins & Sells
Berger, Baker & Co - see Baker Tilly
Berger (J A) & Co - see Baker Tilly
Berkeley & March - see Touche Ross & Co
Bernard Phillips & Co - see Arthur Andersen & Co
Binder Hamlyn - see BDO Binder Hamlyn
Binder, Hamlyn & Co - see BDO Binder Hamlyn
Binder Hamlyn Singleton Fabian - see BDO Binder Hamlyn
Bird & Marsden - see Hodgson Impey
Blackburn (H W & J) - see Ernst & Whinney and Robson Rhodes
Blackburns, Barton, Mayhew & Co - see Ernst & Whinney and Robson Rhodes
Blackburns, Coates & Co - see Robson Rhodes
Blackburns, Robson, Coates & Co - see Robson Rhodes
Bolton, Bullivant & Co - see Price Waterhouse
Bolton (C H) & Co - see Price Waterhouse
Bolton (J C) - see Pannell Kerr Forster
Bolton (J C) & Son - see Pannell Kerr Forster
Bolton, Pitt & Breden - see Pannell Kerr Forster
Booker, Oldham & Holland - see Saffery Champness
Borthwick & Howden- see Deloitte Haskins & Sells
Borthwick & Raleigh - see Deloitte Haskins & Sells
Borthwick, Howden & Molleson - see Deloitte Haskins & Sells
Boyce, Welch & Co- see Deloitte Haskins & Sells
Boyes & Child - see Clark Whitehill
Brannan, White & Charlton - see Kidsons
Brittain, Kidsons, Massey & Ellison - see Kidsons
Broad & Broad - see Arthur Young
Broads Paterson & Co - see Arthur Young
Broome, Child & Murray - see Robson Rhodes
Broome, Murray & Co - see Robson Rhodes
Brown & Fleming - see Ernst & Whinney
Brown & Harding - see Arthur Andersen & Co
Brown, Fleming & Murray - see Ernst & Whinney
Brown, Peet & Tilly - see Baker Tilly
Bull, Darton & Pollock - see Robson Rhodes
Burton (C F) - see Moores Rowland
Burton (C F), Cook & Co - see Moores Rowland
Burton (C F), Sewell & Co - see Moores Rowland
Butcher & Litton - see Touche Ross & Co
Butcher, Litton & Pownall - see Touche Ross & Co
Butler & Co - see Clark Whitehill
Butler, Viney & Childs - see Clark Whitehill
Butler, Viney & Co - see Clark Whitehill
Button (C M) - see Finnie & Co
Button, Stevens & Co - see Finnie & Co
Button, Stevens & Witty - see Finnie & Co

C

Campbell, Jordan, Tayler & Co - see Finnie & Co
Campbell, Tayler & Co - see Finnie & Co
Cape & Harris - see Saffery Champness
Carlill & Burkinshaw - see Hodgson Impey
Carlill, Burkinshaw & Ferguson - see Hodgson Impey
Carlill (J G) - see Hodgson Impey
Carlill (J G) & Burkinshaw - see Hodgson Impey
Carnaby Harrower, Barham & Co - see Pannell Kerr Forster
Carnaby Harrower, Barham & Pykett - see Pannell Kerr Forster
Carr (E) & Co - see Finnie & Co
Carson & Watson - see Arthur Young
Carter & Carter - see Coopers & Lybrand
Carter & Chaloner - see Neville Russell
Carter & Co - see Coopers & Lybrand
Carter, Carter & Martineau - see Coopers & Lybrand
Carter, Chaloner & Meggison - see Neville Russell
Cash & Stone- see Deloitte Haskins & Sells
Cash, Stone & Co- see Deloitte Haskins & Sells
Cassleton Elliott & Co - see Arthur Young
Cates & Son - see Arthur Andersen & Co
Cates, Brown & Harding - see Arthur Andersen & Co
Chadwick & Armitage - see Peat Marwick McLintock
Chadwick, Adamson & Co - see Coopers & Lybrand
Chadwick, Adamson, Collier & Co - see Coopers & Lybrand
Chadwick, Collier & Co - see Coopers & Lybrand
Chalmers & Wade - see Hodgson Impey
Chalmers, Impey & Co - see Hodgson Impey
Chalmers, Wade & Co - see Hodgson Impey
Chalmers, Wade, Impey, Cudworth & Co - see Hodgson Impey
Chalmers, Wade, Voisey & Co - see Hodgson Impey
Chaloner, Roberts & Co - see Neville Russell
Champness & Maclerie - see Saffery Champness
Champness Cowper & Co - see Saffery Champness
Champness (J H) & Co - see Saffery Champness
Champness (J H), Corderoy & Co - see Saffery Champness
Champness (J H), Corderoy, Beesly & Co - see Saffery Champness
Chandler, Pixley & Co - see Clark Whitehill
Charles Baker - see Arthur Young
Charles Beevers - see Peat Marwick McLintock
Charles Brannan - see Kidsons
Charles Brannan & Co - see Kidsons
Charles Fitch Kemp - see Touche Ross & Co
Charles G Clark - see Kidsons
Charles George Clark - see Kidsons
Charles Howard Bolton - see Price Waterhouse
Charles James Singleton - see BDO Binder Hamlyn
Charles Neville Russell - see Neville Russell
Charles Payne - see Peat Marwick McLintock
Charles Phillips Sydenham & Co - see Hodgson Impey
Charlesworth (W) - see Neville Russell
Chatteris & Nichols - see Touche Ross & Co
Chatteris, Nichols & Atkins - see Touche Ross & Co
Chatteris, Nichols & Chatteris - see Touche Ross & Co
Chatteris, Nichols & Co - see Touche Ross & Co
Child & Linnett - see Clark Whitehill
Clark, Battams & Co - see Clark Whitehill
Clark, Battams, Lanham & Co - see Clark Whitehill
Clark, Pixley - see Clark Whitehill
Clark Son & Mornington - see Clark Whitehill
Clark Son & Purday - see Clark Whitehill
Clark Whitehill
Clements, Green & Muir - see Finnie & Co
Cleveland & Channon - see Hodgson Impey
Cleveland, Channon & Snowden - see Hodgson Impey
Coates (S H) & Co - see Robson Rhodes
Coates (S H), Robson & Co - see Robson Rhodes
Cobley (R S & G H) - see Robson Rhodes
Cobley (R Seymour) - see Robson Rhodes
Cole, Dickin & Co - see Kidsons
Cole, Dickin & Hills - see Kidsons
Coleman (J E) & Co - see Ernst & Whinney
Coleman, Turquand, Youngs & Co - see Ernst & Whinney
Collison & Viney - see BDO Binder Hamlyn
Coopers & Lybrand
Cooper Brothers & Co - see Coopers & Lybrand
Cooper (W & A) - see Coopers & Lybrand
Coopers & Lybrand Deloitte - see Coopers & Lybrand and Deloitte Haskins & Sells
Copeman, Everett & Whibley - see Finnie & Co
Copeman (T P) - see Finnie & Co
Cork Gully - see Coopers & Lybrand
Cork, Porritt & Co - see Grant Thornton
Cork, Porritt, Sunderland - see Grant Thornton
Cork (W H) & Co - see Coopers & Lybrand
Cork (W H), Gully & Co - see Coopers & Lybrand and Grant Thornton
Cowper (C S S) - see Saffery Champness
Craggs (J G) & Co - see Robson Rhodes
Craggs, Turketine & Co - see Robson Rhodes
Crewdson, Youatt & Howard - see Pannell Kerr Forster
Croysdill, Saffery & Co - see Saffery Champness
Curtis & Jenkins - see Coopers & Lybrand
Curtis, Jenkins & Co - see Coopers & Lybrand
Curtis, Jenkins, Cornwell & Co - see Coopers & Lybrand

D

Dangerfield (A) & Co - see Arthur Andersen & Co
Dangerfield, Brewis & Co - see Arthur Andersen & Co
Dangerfield, Brewis & Mays-Smith - see Arthur Andersen & Co
Dangerfield, Dobell & Brewis - see Arthur Andersen & Co
David Chadwick - see Coopers & Lybrand
David Finnie - see Finnie & Co
David Shepherd - see Deloitte Haskins & Sells
David Smith - see Spicer & Oppenheim
David Smith & Garnett - see Spicer & Oppenheim
David Smith, Garnett & Co - see Spicer & Oppenheim
David Strathie - see Deloitte Haskins & Sells
David Strathie & Co - see Deloitte Haskins & Sells
Davies, Dunn & Co - see Saffery Champness
Davies, Tait & Co - see Saffery Champness
Davies, Voisey & Davies - see Hodgson Impey
Dearden & Co - see BDO Binder Hamlyn
Dearden, Brewis & Bardsley - see BDO Binder Hamlyn
Dearden, Brewis & Co - see BDO Binder Hamlyn
Dearden Farrow - see BDO Binder Hamlyn
Dearden, Gilliat & Co - see BDO Binder Hamlyn
Dearden, Harper, Miller & Co - see BDO Binder Hamlyn
Dearden, Lord, Annan, Morrish - see BDO Binder Hamlyn
Deloitte & Co - see Deloitte Haskins & Sells
Deloitte & Greenwood - see Deloitte Haskins & Sells
Deloitte & Touche - see Touche Ross & Co
Deloitte, Dever, Griffiths & Co - see Deloitte Haskins & Sells
Deloitte, Dever, Hollebone & Co - see Deloitte Haskins & Sells
Deloitte, Dever, Hollebone & Griffiths - see Deloitte Haskins & Sells
Deloitte, Greenwood & Dever - see Deloitte Haskins & Sells
Deloitte Haskins & Sells
Deloitte, Plender, Griffiths & Co - see Deloitte Haskins & Sells
Deloitte, Plender, Haskins & Sells - see Deloitte Haskins & Sells
Deloitte (W W) - see Deloitte Haskins & Sells
de Paula (F R M) - see Littlejohn Frazer
de Paula, Turner & Co - see Littlejohn Frazer
de Paula, Turner, Lake & Co - see Littlejohn Frazer
Derbyshire & Co - see BDO Binder Hamlyn
Derbyshire Bros. & Co - see BDO Binder Hamlyn
Derbyshire Brothers - see BDO Binder Hamlyn
Dixon, Hopkinson & Co - see Neville Russell
Donald Lindsay - see Arthur Young
Duncan, Allwork & Co - see Robson Rhodes
Duncan, Belcher & Co - see Robson Rhodes
Duncan, Bryce & Co - see Robson Rhodes
Duncan (J H) & Co - see Robson Rhodes
Dunn, Wylie & Co - see Saffery Champness

E

Ebenezer Carr & Co - see Finnie & Co
Ebenezer Carr, Bradfield & Co - see Finnie & Co
Edmonds & Co - see Grant Thornton
Edmonds, Casey & Co - see Grant Thornton
Edmonds, Clark & Co - see Grant Thornton
Edmonds, Clover & Ackery - see Grant Thornton
Edmonds, Son & Clover - see Grant Thornton
Edmund Bull - see Robson Rhodes
Edmund Bull & Darton - see Robson Rhodes
Edmund D White & Sons - see Touche Ross & Co
Edward Amsdon - see Baker Tilly
Edward Amsdon & Son - see Baker Tilly
Edward Amsdon, Son & Wells - see Baker Tilly
Edward Carter - see Coopers & Lybrand
Edward Moore - see Moores Rowland
Edward Moore & Son - see Moores Rowland
Edward Moore & Sons - see Moores Rowland
Edward Roberts - see Grant Thornton
Edward Thomas Peirson - see Hodgson Impey
Edward Thomas Peirson & Son - see Hodgson Impey
Edward Thomas Peirson & Sons - see Hodgson Impey
Edward Whittaker - see Price Waterhouse
Edwards & James - see Arthur Andersen & Co
Edwards & Price - see Clark Whitehill
Edwards (Wm. ) & Co - see Clark Whitehill
Edwin Collier & Co - see Coopers & Lybrand
Edwin Collier, Beardsall & Co - see Coopers & Lybrand
Edwin Collier, Tongue & Co - see Coopers & Lybrand
Edwin Guthrie & Co - see Peat Marwick McLintock
Edwin Hayes - see Finnie & Co
Egerton, Chater & Co - see Pannell Kerr Forster
Egerton, Tomlinson & Chater - see Pannell Kerr Forster
Eldrid (W P) - see Touche Ross & Co
Elliott (E Cassleton) - see Arthur Young
Ernst & Ernst - see Ernst & Whinney
Ernst & Whinney
Ernst & Young - see Arthur Young and Ernst & Whinney
Evans & Fripp - see Pannell Kerr Forster
Evans, Fripp, Deed & Co - see Pannell Kerr Forster
Everett & Whibley - see Finnie & Co
Everett, Morgan & Grundy - see Finnie & Co
Everett Pinto - see Finnie & Co
Everett, Pinto & Co - see Finnie & Co
Everett, Whibley & Morgan - see Finnie & Co
EY - see Arthur Young and Ernst & Whinney

F-G

F

Farrow, Bersey, Gain, Vincent & Co - see BDO Binder Hamlyn
Farrow, Middleton & Co - see BDO Binder Hamlyn
Feast, Drake & Co - see Finnie & Co
Feast (W W) - see Finnie & Co
Findlay, Kidston & Goff - see Grant Thornton
Finnie & Co
Finnie Ross Allfields - see Finnie & Co
Finnie, Ross & Co - see Finnie & Co
Finnie, Ross, Welch & Co - see Finnie & Co
Finnie Ross Wild - see Finnie & Co
Fisher & Randle - see Coopers & Lybrand
Fisher, Randle & Fisher - see Coopers & Lybrand
Fisher, Randle, Kemp, Sendell & Co - see Coopers & Lybrand
Fitzpatrick, Graham & Co - see Pannell Kerr Forster
Fitzpatrick, Graham, Greenwood & Co - see Pannell Kerr Forster
Fitzpatrick (J) - see Pannell Kerr Forster
Fookes (G H) & Co - see Robson Rhodes
Fookes, Hickman & Co - see Robson Rhodes
Fookes, Wyatt Williams & Hickman - see Robson Rhodes
Ford (J & F) - see Robson Rhodes
Ford (J & F) & Rhodes - see Robson Rhodes
Ford, Rhodes & Ford - see Robson Rhodes
Ford, Rhodes, Williams & Co - see Robson Rhodes
Fox & Greig - see BDO Binder Hamlyn
Fox, Greig & Co - see BDO Binder Hamlyn
Fox, Greig & Turner - see BDO Binder Hamlyn
Fox, Sissons & Co - see BDO Binder Hamlyn
Fox (W H) - see BDO Binder Hamlyn
Francis Nicholls & Co - see Coopers & Lybrand
Francis Nicholls, White & Co - see Coopers & Lybrand
Frank Impey - see Robson Rhodes
Frank Impey & Co - see Robson Rhodes
Frank Impey & Findlay - see Robson Rhodes
Frank Impey, Sherrey, Garland & Co - see Robson Rhodes
Franklin, Wild & Co - see Finnie & Co
Fraser Russell - see Baker Tilly
Frazer, Bowman & Co - see Littlejohn Frazer
Frazer, Bowman, Wilson & Co - see Littlejohn Frazer
Frazer, Whiting & Co - see Littlejohn Frazer
Fryer, Sutton, Morris & Co - see Clark Whitehill
Fryer, Whitehill & Co - see Clark Whitehill
Fuller & Wise - see Touche Ross & Co
Fuller Jenks Beecroft & Co - see Touche Ross & Co
Fuller Jenks Wise & Co - see Touche Ross & Co
Fuller, Wise & Fisher - see Touche Ross & Co
Fuller, Wise, Fisher & Co - see Touche Ross & Co
Fuller, Wise, Kirby & Fisher - see Touche Ross & Co

G

Garnett, Crewdson & Co - see Spicer & Oppenheim
George A Touche & Co - see Touche Ross & Co
George Bailey & Co - see Touche Ross & Co
George Clark & Son - see Clark Whitehill
George Cobley, Kay & Co - see Robson Rhodes
George Franklin - see Finnie & Co
George H Cobley - see Robson Rhodes
George Hammond Fookes - see Robson Rhodes
George Marsden - see Hodgson Impey
George Morriss & Co - see Finnie & Co
George Morriss, Welch & Co - see Finnie & Co
George Simpson - see Peat Marwick McLintock
George Wingfield - see Clark Whitehill
Gibson & Ashford - see Arthur Young
Gibson Harris, Gardiner & Co - see Saffery Champness
Gibson Harris, Prince & Co - see Saffery Champness
Gilbert David Shepherd - see Deloitte Haskins & Sells
Gilbert Shepherd, Owen & Co - see Deloitte Haskins & Sells
Gill (B M) - see Littlejohn Frazer
Gillespie Brothers & Co - see Baker Tilly
Goddard, Dunkley, Davie & Co - see Clark Whitehill
Goddard, Dunkley, Davie & Fryer - see Clark Whitehill
Goddard, Fryer, Mellersh & Co - see Clark Whitehill
Gordon (J & J) - see Spicer & Oppenheim
Grace, Darbyshire & Todd - see Peat Marwick McLintock
Grace, Ryland & Co - see Peat Marwick McLintock
Graham & Co - see Arthur Young
Graham & Smart- see Deloitte Haskins & Sells
Graham (J & W) - see Arthur Young
Graham (J & W) & McCall - see Arthur Young
Graham, Smart & Annan- see Deloitte Haskins & Sells
Grahams, Rintoul & Co - see Arthur Young
Grahams, Rintoul, Hay, Bell & Co - see Arthur Young
Grant Thornton
Grey, Prideaux & Booker - see Arthur Andersen & Co
Gully & Co - see Coopers & Lybrand and Grant Thornton
Gully, Frith & Co - see Coopers & Lybrand and Grant Thornton
Gully (H J) & Co - see Coopers & Lybrand and Grant Thornton
Gully (H J), Yeats & Co - see Coopers & Lybrand and Grant Thornton
Gully, Stephens & Co - see Coopers & Lybrand and Grant Thornton
Gully, Stephens, Baillie & Co - see Coopers & Lybrand and Grant Thornton
Gully, Stephens, Ross & Gregory - see Coopers & Lybrand and Grant Thornton

H

Haldane, Brown & Co - see Arthur Young
Hallett, Laughlin, Clark & Co - see Kidsons
Halletts - see Kidsons
Harding & Pullein - see Ernst & Whinney
Harding, Pullein, Whinney & Gibbons - see Ernst & Whinney
Harding, Whinney & Co - see Ernst & Whinney
Harding, Whinney, Gibbons & Co - see Ernst & Whinney
Hardy & Cuff - see Pannell Kerr Forster
Hardy & Moritz - see Pannell Kerr Forster
Hardy (L) - see Pannell Kerr Forster
Hardy (W H) - see Pannell Kerr Forster
Hardy (W H & L) - see Pannell Kerr Forster
Harmood Banner & Co- see Deloitte Haskins & Sells
Harmood Banner & Son- see Deloitte Haskins & Sells
Harmood Banner & Co- see Deloitte Haskins & Sells
Harmood Banner & Son- see Deloitte Haskins & Sells
Harmood-Banner, Cash, Stone & Mounsey - see Deloitte Haskins & Sells
Harmood-Banner, Lewis & Mounsey- see Deloitte Haskins & Sells
Blackburn (H W) - see Robson Rhodes and Ernst & Whinney
Harold J Snowden & Co - see Hodgson Impey
Harris, Allan & Company - see Pannell Kerr Forster
Harris, Kerr & Company - see Pannell Kerr Forster
Harris, Kerr & Cook - see Pannell Kerr Forster
Harris, Kerr, Forster & Company - see Pannell Kerr Forster
Harvey Edward Preen - see Baker Tilly
Harvey Preen & Co - see Baker Tilly
Haskins & Sells - see Deloitte Haskins & Sells
Haskins (C W) - see Deloitte Haskins & Sells
Hatfield, Dixon & Co - see Pannell Kerr Forster
Hatfield, Dixon, Roberts, Wright & Co - see Pannell Kerr Forster
Hatfield (F E) - see Pannell Kerr Forster
Hayes, Morriss & Co - see Finnie & Co
Henry & Hodsoll - see Deloitte Haskins & Sells
Henry Chatteris - see Touche Ross & Co
Henry Paul - see Touche Ross & Co
Herbert Kidson - see Kidsons
Herbert Kidson & Co - see Kidsons
Hesketh & Co - see Stoy Hayward
Hesketh & Hardy - see Stoy Hayward
Hesketh Hardy Hirshfield & Co - see Stoy Hayward
Hesketh, Hardy, Hirshfield & Co - see Stoy Hayward
Hesketh (J R) - see Stoy Hayward
Hesketh, Lupton & Co - see Stoy Hayward
Hesketh, Willmott & Hardy - see Stoy Hayward
HLB Kidsons - see Kidsons and Hodgson Impey
Hoare & Russell - see Saffery Champness
Hodgson & Harris - see Hodgson Impey
Hodgson Harris - see Hodgson Impey
Hodgson, Harris & Co - see Hodgson Impey
Hodgson Impey
Hodsoll & House - see Deloitte Haskins & Sells
Honey - see Arthur Young
Honey & Honey - see Arthur Young
Hope Agar - see Kidsons
Hope, Agar & Co - see Kidsons
Hope Agar Smallfield & Co - see Kidsons
Hope (F H W) - see Kidsons
Hope (F H W) & Co - see Kidsons
Horwath Clark Whitehill - see Clark Whitehill
Howard Brothers & Howes - see Baker Tilly
Howard, Craggs & Co - see Baker Tilly and Robson Rhodes
Howard, Howes & Co - see Baker Tilly
Howard, Howes & Gooderson - see Baker Tilly
Howard, Howes & Walters - see Baker Tilly
Howard Smith & Co - see Price Waterhouse
Howard Smith & Slocombe - see Price Waterhouse
Howard Smith, Brettell & Co - see Price Waterhouse
Howard Smith, Slocombe & Co - see Price Waterhouse
Howard Smith, Thompson & Co - see Price Waterhouse
Howard, Tilly & Co - see Baker Tilly
Howden & Molleson - see Deloitte Haskins & Sells
Hudson Smith, Briggs & Co - see Price Waterhouse
Hudson Smith, Briggs, Smith & Taylor - see Price Waterhouse
Hudson Smith, Williams & Co - see Price Waterhouse
Hurtley & Clark - see Spicer & Oppenheim

I-J

I

Impey, Cudworth & Co - see Hodgson Impey
Impey, Cudworth, Lakin-Smith, Goode & Co - see Hodgson Impey
Impey, Garland & Co - see Robson Rhodes
Impey (R L) - see Hodgson Impey
Impey (R L) & Cudworth - see Hodgson Impey
Impey (R L), Cudworth & Lakin-Smith - see Hodgson Impey
Impey (R L), Cudworth, Lakin-Smith & Goode - see Hodgson Impey
Isitt & Co - see Touche Ross & Co
Isitt & Eldrid - see Touche Ross & Co
Isitt, Eldrid & Co - see Touche Ross & Co
Isitt, Eldrid, Ganson & Jenks - see Touche Ross & Co

J

Jackson, Pixley, & Co - see Clark Whitehill
Jackson, Pixley, Browning, Husey & Co - see Clark Whitehill
James & Cowper - see Saffery Champness
James & Edwards - see Arthur Andersen & Co
James & Henry Grace - see Peat Marwick McLintock
James Charles Bolton - see Pannell Kerr Forster
James, Edwards & Co - see Arthur Andersen & Co
James, Edwards, Brown & Harding - see Arthur Andersen & Co
James, Edwards, Brown, Harding & Ash - see Arthur Andersen & Co
James, Edwards, Dangerfield & Co - see Arthur Andersen & Co
James Findlay - see Robson Rhodes
James Grace & Sons - see Peat Marwick McLintock
James Harris - see Saffery Champness
James Harris, Sons & Co - see Saffery Champness
James Kerr - see Deloitte Haskins & Sells
James McClelland - see Arthur Young
James Marwick - see Peat Marwick McLintock
James Meston- see Deloitte Haskins & Sells
James Meston & Co- see Deloitte Haskins & Sells
James Thomson & Son - see Grant Thornton
James Todd - see Littlejohn Frazer
James Todd, Adams & Wilcock - see Littlejohn Frazer
James Todd & Adams - see Littlejohn Frazer
James Todd & Co - see Littlejohn Frazer
Jeffreys, Littlejohn & Co - see Littlejohn Frazer
Jeffreys (R J) - see Littlejohn Frazer
Jenks Percival & Co - see Touche Ross & Co
Jenks, Percival, Pidgeon & Co - see Touche Ross & Co
Jeremiah Harridge - see Neville Russell
John Bain & Co - see Kidsons
John B Ball & Co - see Pannell Kerr Forster
John B Ball, Baker & Co - see Pannell Kerr Forster
John Baker - see Ernst & Whinney
John Baker & Co - see Neville Russell
John Baker & Son - see Neville Russell
John Baker & Sons - see Neville Russell
John Baker, Sons & Bell - see Neville Russell
John Craggs & Co - see Robson Rhodes
John Craggs, Robson & Co - see Robson Rhodes
John Edward Egerton - see Pannell Kerr Forster
John Francis Remington - see Kidsons
John G Benson- see Deloitte Haskins & Sells
John George Benson- see Deloitte Haskins & Sells
John Gordon - see Spicer & Oppenheim
John Gordon & Co - see Spicer & Oppenheim
John Gordon, Harrison, Taylor & Co - see Spicer & Oppenheim
John Gordon, snr. - see Spicer & Oppenheim
John Henry Merrett - see BDO Binder Hamlyn
John James, Denton-Clarke & Co - see Saffery Champness
John M Winter & Sons- see Deloitte Haskins & Sells
John Mann - see Touche Ross & Co
John Mann & Son - see Touche Ross & Co
John Martin Winter - see Deloitte Haskins & Sells
John Moxham - see Peat Marwick McLintock
John Nicholl Bain - see Kidsons
John Wilson - see Touche Ross & Co
John Wilson & Stirling - see Touche Ross & Co
John W Woodthorpe & Co - see Pannell Kerr Forster
Jolliffe Cork & Co - see Grant Thornton
Jolliffes - see Grant Thornton
Jones, Crewdson & Co - see Pannell Kerr Forster and Spicer & Oppenheim
Jones, Crewdson & Youatt - see Pannell Kerr Forster and Spicer & Oppenheim
Joseph Davies & Co - see Hodgson Impey
Joseph John Saffery - see Saffery Champness
Joseph Redish - see Hodgson Impey
Josiah Beddow - see Littlejohn Frazer
Josiah Beddow & Son - see Littlejohn Frazer
Josiah Wade - see Deloitte Haskins & Sells
Josolyne, Baynham, Miles & Co - see Arthur Young
Josolyne Layton-Bennett & Co - see Arthur Young
Josolyne, Miles & Blow - see Arthur Young
Josolyne, Miles & Cassleton Elliott - see Arthur Young
Josolyne, Miles & Co - see Arthur Young
Josolyne, Miles, Page & Co - see Arthur Young

K-L

K

Kay, Robson & Co - see Robson Rhodes
Kay (W G) & Co - see Robson Rhodes
Keens & Waller - see Pannell Kerr Forster
Keens, Shay, Keens & Co - see Pannell Kerr Forster
Kemp (C F), Ford & Co - see Touche Ross & Co
Kemp (C F), Sons & Co - see Touche Ross & Co
Kemp, Cannan, Ford & Co - see Touche Ross & Co
Kemp, Chatteris & Co - see Touche Ross & Co
Kemp, Chatteris, Nichols, Sendell & Co - see Touche Ross & Co
Kemp, Sons, Sendell & Co - see Touche Ross & Co
Kerr & Craig- see Deloitte Haskins & Sells
Kerr, Anderson & Brodie - see Deloitte Haskins & Sells
Kerr, Anderson & Co - see Deloitte Haskins & Sells
Kerr, Anderson & Muir - see Deloitte Haskins & Sells
Kerr, Anderson, Muir & Main - see Deloitte Haskins & Sells
Kerr, Andersons & MacLeod - see Deloitte Haskins & Sells
Kerr, MacLeod & Co - see Deloitte Haskins & Sells
Kerr, MacLeod & Macfarlan - see Deloitte Haskins & Sells
Kerrs & Anderson - see Deloitte Haskins & Sells
Kettle & Daniell - see Coopers & Lybrand
Kettle, Daniell & Carter - see Coopers & Lybrand
Kettle (W R) - see Coopers & Lybrand
Kidson & Astbury - see Kidsons
Kidson & Backhouse - see Kidsons
Kidson, Taylor & Critchley - see Kidsons
Kidsons
Kidsons, Taylor & Co - see Kidsons
Kidsons, Taylor & Critchley - see Kidsons
Kidsons, Taylor & Everett - see Kidsons
Kidsons Impey - see Kidsons and Hodgson Impey
Kidston, Jackson & Co - see Grant Thornton
Kidston Jackson McBain - see Grant Thornton
Kingston, Jolliffe & Co - see Grant Thornton
Kingston, Roffe & Co - see Grant Thornton
Kingston (W R) - see Grant Thornton
KMG - see Peat Marwick McLintock
KMG Thomson McLintock - see Peat Marwick McLintock
KPMG - see Peat Marwick McLintock
KPMG Peat Marwick - see Peat Marwick McLintock
KPMG Peat Marwick McLintock - see Peat Marwick McLintock

L

Ladbury, Collison & Viney - see BDO Binder Hamlyn
Lancaster, Littlejohn & Co - see Littlejohn Frazer
Lang & Graham - see Arthur Young
Laughlin (H D Blakeley) & Co - see Kidsons
Lawrence Robson & Co - see Robson Rhodes
Layton-Bennett & Co - see Arthur Young
Layton-Bennett, Billingham & Co - see Arthur Young
Layton-Bennett, Chiene & Tait - see Arthur Young
Layton Bennett (E) & Co - see Arthur Young
Layton Bennett (E), Sons & Co - see Arthur Young
Leake & Co - see Pannell Kerr Forster
Leake (P D) & Co - see Pannell Kerr Forster
Leech, Evans & Co - see Hodgson Impey
Leech, Peirson, Evans & Co - see Hodgson Impey
Leonard G Lane & Co - see BDO Binder Hamlyn
Leonard G Lane, Scotten & Co - see BDO Binder Hamlyn
Leslie B Prince & Co - see Saffery Champness
Leslie B Prince, Simon & Co - see Saffery Champness
Leslie Muskett & Co - see Clark Whitehill
Lewis & Mounsey - see Deloitte Haskins & Sells
Lewis & Voisey - see Hodgson Impey
Lewis Hardy & Co - see Pannell Kerr Forster
Lewis (J Dix), Caesar & Co - see Robson Rhodes
Lewis (J Dix), Caesar, Duncan & Co - see Robson Rhodes
Lindsay & Esson - see Arthur Young
Lindsay & Jamieson - see Arthur Young
Lindsay, Esson & Jamieson - see Arthur Young
Lindsay, Jamieson & Haldane - see Arthur Young
Littlejohn & Co - see Littlejohn Frazer
Littlejohn de Paula - see Littlejohn Frazer
Littlejohn (E) - see Littlejohn Frazer
Littlejohn (E) & Co - see Littlejohn Frazer
Littlejohn (E), Robertson & Co - see Littlejohn Frazer
Littlejohn (E), Robertson, Wilson & Co - see Littlejohn Frazer
Littlejohn (E), Wilson & Co - see Littlejohn Frazer
Littlejohn Frazer
Littlejohn, Wilson, McKnight & Co - see Littlejohn Frazer
Littlejohn, Wilson, McKnight & Hill - see Littlejohn Frazer
Litton, Pownall, Blakey & Higson - see Touche Ross & Co
Louis Adrian Voisey - see Hodgson Impey
Lovelock & H W S Whiffin - see Price Waterhouse
Lovelock, Whiffin & Dickinson - see Price Waterhouse
Lybrand, Ross Bros. & Montgomery - see Coopers & Lybrand

M

McAuliffe & Davis - see Ernst & Whinney
McAuliffe, Davis & Hope - see Ernst & Whinney
McBain (A G) & Co - see Grant Thornton
McClelland, Ker & Co - see Arthur Young
McClelland, MacKinnon & Blyth - see Arthur Young
McClelland, Moores & Co - see Arthur Young
McCowan & Brown - see Grant Thornton
McCowan & Duncan - see Grant Thornton
McCowan, Findlay & Kidston - see Grant Thornton
Mackay (R) & Co - see Peat Marwick McLintock
Mann, Judd & Co - see Touche Ross & Co
Mann, Judd, Gordon & Co - see Touche Ross & Co
March (R H) - see Touche Ross & Co
March (R H), Son & Co - see Touche Ross & Co
Marsden, Pearson & Wade - see Hodgson Impey
Martin & Farlow - see Peat Marwick McLintock
Martin, Farlow & Co - see Peat Marwick McLintock
Martin, Farlow, Eldridge & Co - see Peat Marwick McLintock
Marwick, Mitchell & Co - see Peat Marwick McLintock
Marwick, Mitchell, Peat & Co - see Peat Marwick McLintock
Massey & Ellison - see Kidsons
Maurice Jenks & Co - see Touche Ross & Co
Maurice Jenks, Nye & Co - see Touche Ross & Co
Maurice Jenks, Percival & Co - see Touche Ross & Co
Mazars & Guerard - see Neville Russell
Mazars Neville Russell - see Neville Russell
Mellors & Basden - see Price Waterhouse
Mellors, Basden & Mellors - see Price Waterhouse
Merrett (J H) & Co - see BDO Binder Hamlyn
Merrett Son & Street - see BDO Binder Hamlyn
Miller, Monkhouse, Goddard & Co - see Price Waterhouse
Miller, Prideaux & Co - see Arthur Andersen & Co
Miller, Strong & Co - see Arthur Andersen & Co
Milne Ross - see Baker Tilly
Milwain & Hay - see Arthur Young
Milwain, Murray & Hay - see Arthur Young
Monkhouse, Goddard & Co - see Price Waterhouse
Monkhouse, Goddard, Miller & Co - see Price Waterhouse
Moore & Brown - see Arthur Young
Moore & Co - see Moore Stephens
Moore, Partridge & Co - see Moore Stephens
Moore Stephens
Moore, Stephens & Co - see Moore Stephens
Moores & Rowland - see Moores Rowland
Moores, Carson & Watson - see Arthur Young
Moores Rowland
Morton (J H) - see Moores Rowland
Morton, Moller & Co - see Moores Rowland
Morton, Moller, Sheen & Co - see Moores Rowland
Murton Gill & Jeffreys - see Littlejohn Frazer

N-O

N

Nevill (C H) - see Moores Rowland
Nevill (C H) & Co - see Moores Rowland
Nevill (C H), Biddell & Co - see Moores Rowland
Nevill (C H), Hovey & Co - see Moores Rowland
Nevill, Hovey, Gardner & Co - see Moores Rowland
Neville Russell
Neville Russell & Co - see Neville Russell
Neville Russell, Nixon, Roberts & Co - see Neville Russell
Newland, Leech & Co - see Hodgson Impey
Newland, Leech, Evans & Co - see Hodgson Impey
Newland, Wareham & Co - see Hodgson Impey
Newman Harris & Co - see Arthur Andersen & Co
Newton & Co - see Arthur Young
Nicholls & Leatherdale - see Coopers & Lybrand
Nicholson, Beecroft & Co - see Touche Ross & Co
Niven (A T) - see Touche Ross & Co
Niven (A T) & Co - see Touche Ross & Co
Niven & Cowan - see Touche Ross & Co
Niven & Moffat - see Touche Ross & Co
Niven & Sutherland - see Touche Ross & Co
Norman Dixon - see Neville Russell
Norman Hurtley - see Spicer & Oppenheim
Norman Hurtley & Co - see Spicer & Oppenheim

O

Ogle (W S) & Co - see Pannell Kerr Forster
Oldham, Holland & Co - see Saffery Champness
Oldham, Holland, Graves & Co - see Saffery Champness
Oppenheim, Appel, Dixon & Co - see Spicer & Oppenheim
Owen & Chapman - see Kidsons

P-Q

P

Pannell & Co - see Pannell Kerr Forster
Pannell, Cartwright & Co - see Pannell Kerr Forster
Pannell, Crewdson & Hardy - see Pannell Kerr Forster
Pannell Fitzpatrick & Co - see Pannell Kerr Forster
Pannell Fitzpatrick Graham & Crewdson - see Pannell Kerr Forster
Pannell Kerr Forster
Pannell (W H) - see Pannell Kerr Forster
Pannell (W H) & Co - see Pannell Kerr Forster
Parrinton & Sons - see BDO Binder Hamlyn
Paton, Boyce & Welch- see Deloitte Haskins & Sells
Paul & Harvie - see Touche Ross & Co
Payne & Henry - see Deloitte Haskins & Sells
Peat Marwick McLintock
Peat, Marwick, Mitchell & Co - see Peat Marwick McLintock
Peat (W B) & Co - see Peat Marwick McLintock
Percy Dewe Leake - see Pannell Kerr Forster
Philip S Ross - see Touche Ross & Co
Pixley & Co - see Clark Whitehill
PKF - see Pannell Kerr Forster
Poulsom & Co - see Hodgson Impey
Poulsom (F W) & Co - see Hodgson Impey
Poulsoms - see Hodgson Impey
Price, Jay, Holyland & Waterhouse - see Price Waterhouse
Price, Holyland & Waterhouse - see Price Waterhouse
Price Waterhouse
Price Waterhouse & Co - see Price Waterhouse
Price, Waterhouse & Co - see Price Waterhouse
PricewaterhouseCoopers - see Price Waterhouse and Coopers & Lybrand
Prideaux, Booker, Frere & Co - see Arthur Andersen & Co
Prideaux, Frere, Brown & Co - see Arthur Andersen & Co
Prideaux, Frere, Brown & Hannay - see Arthur Andersen & Co
Prince, Simon & Co - see Saffery Champness

Q

Quilter, Ball & Co- see Deloitte Haskins & Sells
Quilter, Welton & Co- see Deloitte Haskins & Sells

R

R

Ralph Pinto & Co - see Finnie & Co
Rankin & Milwain - see Arthur Young
Ransford & Potter - see Pannell Kerr Forster
Ransford (H F) - see Pannell Kerr Forster
Read (T W) - see Touche Ross & Co
Redish & Bird - see Hodgson Impey
Redish, Bird & Eden - see Hodgson Impey
Redish, Bird & Marsden - see Hodgson Impey
Redish, Bird & Price - see Hodgson Impey
Redish, Bird & Redish - see Hodgson Impey
Redish, Bird, Eden & Co - see Hodgson Impey
Reginald L Tayler & Co - see Finnie & Co
Reginald L Tayler, Hounsfield & Co - see Finnie & Co
Remington & Massey - see Kidsons
Remington (J F) & Massey - see Kidsons
Richard Brown - see Arthur Young
Richard Brown & Co - see Arthur Young
Robert Fletcher - see Coopers & Lybrand
Robert Fletcher & Co - see Coopers & Lybrand & Peat Marwick McLintock
Robert Hodgson - see Hodgson Impey
Robert J Ward & Co - see Arthur Andersen & Co
Robert James Ward - see Arthur Andersen & Co
Robert McCowan - see Grant Thornton
Robert Mellors - see Price Waterhouse
Roberts (A C) - see Pannell Kerr Forster
Roberts (A C), Wright & Co - see Pannell Kerr Forster
Roberts & Baker - see Grant Thornton
Robinson, Nicholls & Co - see Coopers & Lybrand
Robson Rhodes
Robson Rhodes & Co - see Robson Rhodes
Rooke (Chas. W) & Co - see Baker Tilly
Rooke (Chas. W), Deakin & Co - see Baker Tilly
Rooke (Chas. W), Lane & Co - see Baker Tilly
Rooke, Lane & Co - see Baker Tilly
Rooke, Lane, Stubbs & Co - see Baker Tilly
Ross (P S) & Sons - see Touche Ross & Co
Ross, Touche & Co - see Touche Ross & Co
Rowland & Co - see Moores Rowland
Rowland (F) & Co - see Moores Rowland
Rowland (F), Smith & Co - see Moores Rowland
Rowland, Goodman, Sewell Hutchinson & Sheen - see Moores Rowland
Rowland Nevill - see Moores Rowland
Rowland, Nevill & Co - see Moores Rowland
Rowley & Pemberton - see Pannell Kerr Forster
Rowley (F) - see Pannell Kerr Forster
Rowley, Pemberton & Co - see Pannell Kerr Forster
Rowley, Pemberton & Lord - see Pannell Kerr Forster
Rowley, Pemberton, Roberts & Co - see Pannell Kerr Forster
RSM Robson Rhodes - see Robson Rhodes
Russell & Kerr - see Saffery Champness
Russell (C Neville) & Co - see Neville Russell
Russell, Harris & Co - see Saffery Champness
Russell, Harris, Gardiner & Co - see Saffery Champness
Russell, Harris, Wyatt & Gardiner - see Saffery Champness
Russell, Kerr & Wyatt - see Saffery Champness
Ryland (C J) - see Peat Marwick McLintock
Ryland (C J) & Co - see Peat Marwick McLintock

S

Saffery Champness
Saffery (J J) & Co - see Saffery Champness
Saffery, Son & Company - see Saffery Champness
Saffery, Sons & Co - see Saffery Champness
Saffery, Sons & Skinner - see Saffery Champness
Safferys - see Saffery Champness
Samuel Lowell Price - see Price Waterhouse
Samuel Patrick Derbyshire - see BDO Binder Hamlyn
Sawyer (J & J) - see Clark Whitehill
Sawyer (J & J) & Co - see Clark Whitehill
Sewell, Hutchinson & Co - see Moores Rowland
Sheen & Co - see Moores Rowland
Shepherd, Howell & Co - see Deloitte Haskins & Sells
Sherrey (A E) & Co - see Robson Rhodes
Sherrey (A E), Garland & Co - see Robson Rhodes
Shuttleworth (T G) - see Grant Thornton
Shuttleworth (T G) & Son - see Grant Thornton
Simpson & Beevers - see Peat Marwick McLintock
Singleton & Fabian - see BDO Binder Hamlyn
Singleton, Fabian & Co - see BDO Binder Hamlyn
Singleton, Fabian, Derbyshire & Co - see BDO Binder Hamlyn
Sisson & Allden - see Deloitte Haskins & Sells
Sisson (R W & J A) - see Deloitte Haskins & Sells
Sisson (R W & J A) & Allden - see Deloitte Haskins & Sells
Sissons & Co - see BDO Binder Hamlyn
Sissons, Bersey, Gain, Vincent & Co - see BDO Binder Hamlyn
Smart, Gore & Co - see Touche Ross & Co
Somerset Cowper & Co - see Saffery Champness
Spicer & Oppenheim
Spicer & Pegler - see Spicer & Oppenheim
Stead, Taylor & Stead- see Deloitte Haskins & Sells
Stoy (A F) - see Stoy Hayward
Stoy (A F) & Co - see Stoy Hayward
Stoy Hayward
Stoy Hayward & Co - see Stoy Hayward
Stoy, Hayward & Co - see Stoy Hayward
Stoy, Threlford & Co - see Stoy Hayward
Stuart & Young - see Arthur Young
Stuart Cole - see Kidsons
Stubbs (N H) & Co - see Baker Tilly
Swithinbank (Geo. Edwin), Briggs & Co - see Price Waterhouse
Sydenham & Co - see Hodgson Impey
Sydenham, Nicholson & Co - see Hodgson Impey
Sydenham, Snowden, Nicholson & Co - see Hodgson Impey
Sydney Hodsoll- see Deloitte Haskins & Sells

T

Tansley Witt - see Arthur Andersen & Co
Tansley Witt & Co - see Arthur Andersen & Co
Tansley Witt James Dangerfield - see Arthur Andersen & Co
Tansley Witt Ward - see Arthur Andersen & Co
Tasker & Shuttleworth - see Grant Thornton
Tayler, Hounsfield & Co - see Finnie & Co
Tayler (R L), Hounsfield & Co - see Finnie & Co
Taylor & Mellors - see Price Waterhouse
Taylor & Stead- see Deloitte Haskins & Sells
Temple Gothard - see Touche Ross & Co
Temple, Gothard & Co - see Touche Ross & Co
Temple Gothard Harker Holloway - see Touche Ross & Co
Temple (H) - see Touche Ross & Co
Theodore B Jones & Co - see Spicer & Oppenheim
Thomas Brittain & Co - see Kidsons
Thomas Crook & Son- see Deloitte Haskins & Sells
Thomas Gillespie - see Baker Tilly
Thomas Horsfield - see BDO Binder Hamlyn
Thomas Horsfield & Co - see BDO Binder Hamlyn
Thomas Keens - see Pannell Kerr Forster
Thomas Keens & Co - see Pannell Kerr Forster
Thomas Keens, Shay & Co - see Pannell Kerr Forster
Thomas Paton & Co- see Deloitte Haskins & Sells
Thomas Paton, Boyce & Co- see Deloitte Haskins & Sells
Thomas, Wade & Guthrie - see Peat Marwick McLintock and Spicer & Oppenheim
Thomas, Wade, Guthrie & Co - see Peat Marwick McLintock and Spicer & Oppenheim
Thomas Whinneray- see Deloitte Haskins & Sells
Thomas William Read - see Touche Ross & Co
Thomson & Gregory - see Clark Whitehill
Thomson & Johnston - see Grant Thornton
Thomson & Ritchie - see Grant Thornton
Thomson, Gregory, Thol & Co - see Clark Whitehill
Thomson, Jackson, Gourlay & Taylor - see Grant Thornton
Thomson, Johnston & Jackson - see Grant Thornton
Thomson McLintock - see Peat Marwick McLintock
Thomson McLintock & Co - see Peat Marwick McLintock
Thomson, Ritchie & Craig - see Grant Thornton
Thorne, Lancaster & Co - see Littlejohn Frazer
Thorne, Lancaster, Farey & Reacher - see Littlejohn Frazer
Thorne, Lancaster, Farey, Reacher & Collett - see Littlejohn Frazer
Thorne (T F) - see Littlejohn Frazer
Thorne (T Fredk.), Lancaster & Co - see Littlejohn Frazer
Thorne (T Fredk.), Lancaster, Farey & Co - see Littlejohn Frazer
Thornton & Thornton - see Grant Thornton
Thornton Baker - see Grant Thornton
Thornton Baker & Co - see Grant Thornton
Thornton, Murray & Thornton - see Grant Thornton
Thornton (R W) - see Grant Thornton
Thornton, Webb & Co - see Grant Thornton
Tilly & Co - see Baker Tilly
Tilly & Thomas - see Baker Tilly
Tilly, Brown & Peet - see Baker Tilly
Tomlinson & Chater - see Pannell Kerr Forster
Touche, Niven & Co - see Touche Ross & Co
Touche, Niven, Bailey & Smart - see Touche Ross & Co
Touche Ross & Co
Touche, Ross, Bailey & Smart - see Touche Ross & Co
Trayton P Child - see Clark Whitehill
Trayton P Child & Son - see Clark Whitehill
Tribe, Clarke & Co- see Deloitte Haskins & Sells
Tribe, Clark, Painter & Co - see Robson Rhodes
Tribe, Clark, Painter, Darton & Co - see Robson Rhodes
Turner (J) - see Neville Russell
Turquand & Edwards - see Ernst & Whinney
Turquands Barton Mayhew & Co - see Ernst & Whinney
Turquand, Youngs & Co - see Ernst & Whinney
Turquand, Youngs, Bishop & Clarke - see Ernst & Whinney
Turquand, Youngs, McAuliffe & Co - see Ernst & Whinney
Turquand, Youngs, Weise, Bishop & Clarke - see Ernst & Whinney

U-Z

V

Viney Merretts - see BDO Binder Hamlyn
Viney Price & Goodyear - see BDO Binder Hamlyn
Voisey & Worthington - see Hodgson Impey
Voisey (L A) & Co - see Hodgson Impey

W

Wade & Co - see Spicer & Oppenheim
Wade (C H) & Co - see Spicer & Oppenheim
Wade, Hackett, Boston & Alien - see Spicer & Oppenheim
Walker & Marwick - see Peat Marwick McLintock
Walter Howard - see Baker Tilly
Walter Newton Fisher - see Coopers & Lybrand
Walter Thomas Owen - see Kidsons
Ward & Wilding - see Arthur Andersen & Co
Welton & Bond - - see Deloitte Haskins & Sells
Welton, Jones & Co - see Deloitte Haskins & Sells
Welton, Jones, Glegg & Bond - see Deloitte Haskins & Sells
West (A G) - see Finnie & Co
West & Drake - see Finnie & Co
West & Pettigrew - see Finnie & Co
Whamond, Williams & Co - see Robson Rhodes
Whinney, Hurlbatt & Smith - see Ernst & Whinney
Whinney, Murray & Co - see Ernst & Whinney
Whinney, Smith & Whinney - see Ernst & Whinney
Whitehill & Whitehill - see Clark Whitehill
Whitehill, Marsh, Jackson & Co - see Clark Whitehill
Whittaker & Bailey - see Price Waterhouse
Whittaker, Bailey & Co - see Price Waterhouse
Wilkinson, Chater & Co - see Pannell Kerr Forster
William Broome - see Robson Rhodes
William Cash - see Deloitte Haskins & Sells
William Cooper - see Coopers & Lybrand
William Edmonds - see Grant Thornton
William Edwards - see Arthur Andersen & Co and Clark Whitehill
William Edwards, Jackson & Browning - see Clark Whitehill
William Henry Grey - see Arthur Andersen & Co
William Marshall - see Peat Marwick McLintock
William S Ogle & Co - see Pannell Kerr Forster
William S Ogle & Hemmant - see Pannell Kerr Forster
William S Ogle, Sons & Porter - see Pannell Kerr Forster
William Slingsby Ogle - see Pannell Kerr Forster
Williams (W H) & Co - see Price Waterhouse
Wilson & Rattray - see Touche Ross & Co
Wilson, Stirling & Co - see Touche Ross & Co
Wingfield (Geo.) & Edwards - see Clark Whitehill
Wingfield (Geo.) & Son - see Clark Whitehill
Wingfield (Geo.), Edwards & Goddard - see Clark Whitehill
Winter, Robinson & Co - see Deloitte Haskins & Sells
Winter, Robinson & Sisson - see Deloitte Haskins & Sells
Winter, Robinson, Sisson & Benson - see Deloitte Haskins & Sells
Wood & Harris - see Pannell Kerr Forster
Wood & Willey - see Pannell Kerr Forster
Wood, Willey & Co - see Pannell Kerr Forster
Woodhouse & Wilkinson - see Pannell Kerr Forster
Woodington (A E) - see Finnie & Co
Woodington (A E) & Bubb - see Finnie & Co
Woodington, Bubb & Co - see Finnie & Co
Woodthorpe, Bevan & Co - see Pannell Kerr Forster
Woodthorpe, Gardener & Co - see Pannell Kerr Forster
Woodthorpe (J W) - see Pannell Kerr Forster
Wyatt Williams & Co - see Robson Rhodes

Y

Youngs & Co - see Ernst & Whinney

Compiled and revised by Peter Boys, BA FCA, May 2005.

Original trees are copyright of Accountancy Magazine and CCH.

The A-Z index, updates and the introduction are copyright of Peter Boys.

Additional updates by the ICAEW Library & Information Service.