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Clark Whitehill

A simplified family tree for the firm of Clark Whitehill 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 March 1989 issue of Accountancy (p96).


Clark Son & Mornington 1876 not Clark Son & Mornington 1872


Clark Whitehill became Horwath Clark Whitehill from 1 January 1998 to reflect its international network of firms (Accountancy, December 1997, p.18).

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.