A simplified family tree for the firm of Touche Ross showing the development of the firm and how the firm's name has evolved.
This tree is reproduced with the kind permission of Peter Boys and Accountancy magazine. It was originally published in the December 1989 issue of Accountancy (p134-5).
C S Beecroft & Sons 1842 not C S Beecroft & Co 1842
A T Niven began in practice in his own name and then variously as Niven & Cowan, Niven & Moffat, Niven & Sutherland and A T Niven & Co.
Spicer & Oppenheim amalgamated with Touche Ross & Co from 1 August 1990, the new firm practising under the latter name (Accountancy, August 1990, p.7).
Touche Ross & Co changed its name to Deloitte & Touche from 1 February 1996 (Accountancy, February 1996, p.13). Although the UK firm of Deloitte Haskins & Sells had merged with Coopers & Lybrand in 1990 to form Coopers & Lybrand Deloitte, in most of the rest of the world Deloitte Haskins & Sells merged with Touche Ross & Co. Coopers & Lybrand Deloitte dropped the Deloitte in June 1992.
The UK offices of Arthur Andersen amalgamated with Deloitte & Touche on 1 August 2002, the new firm practising under the latter name (Accountancy, September 2002, p.25).
Deloitte & Touche adopted the brand name Deloitte from 1 October 2003; Deloitte & Touche remains the firm's legal name
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 firstname.lastname@example.org
© Original trees are copyright of Accountancy Magazine and CCH.
© Updates are copyright of Peter Boys.