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Moores Rowland

A simplified family tree for the firm of Moores Rowland 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 August 1989 issue of Accountancy (p82).


Albert Goodman began in practice in 1866 (Chartered Accountants in England and Wales: A Guide to Historical Records, Wendy Habgood (ed), Manchester University Press, 1994).


Ten Moores Rowland offices amalgamated with BDO Stoy Hayward from 1 March 1999, the new firm practising under the latter name. The Glasgow office went partly to Moores Stephen Booth White and partly to Scott-Moncrieff Downie Wilson, the Manchester office joined Hacker Young, while the other offices appear to have remained independent; for example, the Warrington office adopted the style Moores Rowland Warrington. Moores Rowland International, a world-wide association of independent accountancy firms including many from the UK, continued to operate under that name (Accountancy, March 1999, p.6 and The Official ICAEW Directory of Firms 2000-2005).

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.