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Stoy Hayward

A simplified family tree for the firm of Stoy Hayward 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 October 1989 issue of Accountancy (p159).


Finnie & Co amalgamated with Stoy Hayward on 1 July 1992, the new firm practising under the latter name (Accountancy, July 1992, p.11).

Thirteen offices, together with half the Bristol office, of BDO Binder Hamlyn merged in August 1994 with Stoy Hayward to form BDO Stoy Hayward (Accountancy, August 1994, p.13).

Ten Moores Rowland offices amalgamated with BDO Stoy Hayward from 1 March 1999, the new firm practising under the latter name (Accountancy, March 1999, p.6).

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.