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Arthur Young

A simplified family tree for the firm of Arthur Young 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 the January 1989 issue of Accountancy (p102).


Broads Paterson & Co 1870s not Broads Patterson & Co 1870s

McClelland, Moores & Co 1958 not McClelland Moores & Co 1958

Milwain & Hay 1909 not Millwain & Hay 1909

Milwain, Murray & Hay 1911 not Millwain, Murray & Hay 1911

Layton-Bennett, Chiene & Tait 1929 not Layton,-Bennett, Cheine & Tait 1929

Layton-Bennett, Billingham & Co c 1945 not Layton-Bennett Billingham & Co c 1945

Josolyne, Miles & Casselton Elliott 1967 not Josolyne, Miles & Casselton, Elliott 1967

Sources: Garrett not Garratt

The early history of Lindsay, Jamieson & Haldane is: Donald Lindsay 1818; Lindsay & Esson 1838; Lindsay, Esson & Jamieson 1855; and Lindsay & Jamieson 1856 ('Anatomy of a Scottish CA Practice: Lindsay, Jamieson & Haldane 1818-1918', Stephen P Walker, Accounting, Business and Financial History, Vol 3, No 2, 1993).

Newton & Co merged with Arthur Young & Company in 1965. The former firm's history is: Charles Baker c 1875; Baker & Gibson c 1876; Baker, Gibson & Co 1888; Gibson & Ashford 1895; and Newton & Co 1945. Arthur Henry Gibson was president of the ICAEW 1916-17. In 1894 Baker formed a separate practice, Charles Baker & Co, which amalgamated with Thomson McLintock & Co in 1921. (Accountancy, August 1965, p.807; Chartered Accountants in England and Wales: A Guide to Historical Records, Wendy Habgood (ed), Manchester University Press, 1994; ICAEW List of Members, 1881-1988; and information supplied by Arthur Young, 1989.)


Arthur Young merged with Ernst & Whinney in September 1989 to form Ernst & Young (Accountancy, August 1989, p.12).

Ernst & Young announced that it had adopted EY as its global brand name on 1 July 2013.

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.