ICAEW.com works better with JavaScript enabled.

Spicer & Oppenheim

A simplified family tree for the firm of Spicer & Oppenheim showing the development of the firm and how the firm's name has evolved.

Family Tree

This tree is reproduced with the kind permission of Peter Boys and Accountancy magazine. It was originally published in the November 1989 issue of Accountancy (p123).


Sources Accountancy, February 1988, p.6 not Accountancy, July 1988, p.7

Thomas, Wade & Guthrie started in practice together in 1875 either under that name or as Thomas, Wade, Guthrie & Co; the latter name had certainly been adopted by 1877 (The Accountants' Directory 1877, Alfred C Harper (ed), Williams & Strahan, 1877).

The firm name J & J Gordon was adopted in 1875 (The Accountant, 26 June 1920, p.725).


Spicer & Oppenheim amalgamated with Touche Ross & Co from 1 August 1990, the new firm practising under the latter name (Accountancy, August 1990, p.7).

What's in a name: Firms' simplified family trees

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. Since then, the staff of the ICAEW Library & Information Service have added notes on further changes that have taken place.

If you are aware of any further information which would add to or improve the accuracy of the family trees please let us know. You can contact us at library@icaew.com

© Original trees are copyright of Accountancy Magazine and CCH.

© Updates are copyright of Peter Boys.