Coopers & Lybrand

Chadwick, Adamson, Collier & Co 1868 not Chadwick, Adamson Collier & Co 1868

Edwin Collier & Co 1886 not Edwin Collier, & Co 1886

W H Cork & Co 1906 not W H Cork, & Co 1906

Robert Fletcher started in practice in 1816, the firm name of Robert Fletcher & Co was adopted in 1839 (Curtis Jenkins Cornwell & Co: A Study in Professional Origins, 1816-1966, SVP Cornwell, Garland Publishing, 1991).

Fisher, Randle, Kemp, Sendell & Co amalgamated with Carter & Co in 1946. The former firm's history is: Walter Newton Fisher pre-1880; Fisher & Randle 1885; Fisher, Randle & Fisher 1893; and Fisher, Randle, Kemp, Sendell & Co 1934. Walter Newton Fisher was a member of the first Council of the ICAEW and its president 1901-02. (ICAEW List of Members, 1881-1988 and information supplied by Touche Ross & Co and Coopers & Lybrand, 1989.)

Francis Nicholls, White & Co amalgamated with W H Cork, Gully & Co in 1954. The former firm's history is: Robinson, Nicholls & Co c 1858; Francis Nicholls & Co 1863; Nicholls & Leatherdale 1866; Francis Nicholls & Co 1883; and Francis Nicholls, White & Co 1887. Francis Nicholls was a member of the first Council of both the Society of Accountants in England (1872) and the ICAEW. Although W H Cork, Gully & Co bought the name Francis Nicholls, White & Co, they never traded under it. In 1967 a new partnership, Booth, White & Co, was formed which became Booth White. (Rules and Regulations of the Society of Accountants in England, 1875; ICAEW List of Members, 1881-1988; Chartered Accountants in England and Wales: A Guide to Historical Records, Wendy Habgood (ed), Manchester University Press, 1994; and information supplied by Booth White, 1992.)

Coopers & Lybrand and the UK firm of Deloitte Haskins & Sells adopted the business name Coopers & Lybrand Deloitte from 15 January 1990 and merged on 29 April 1990 (Our Merger, Coopers & Lybrand and Deloitte Haskins & Sells, 1989 and Accountancy, February 1990, p.10).

Coopers & Lybrand Deloitte became Coopers & Lybrand from 1 June 1992 (Accountancy, May 1992, p.16).

Coopers & Lybrand merged with Price Waterhouse to form PricewaterhouseCoopers from 1 July 1998 (Accountancy, July 1998, p.10 and Accountancy Age, 4 June 1998, p.1).

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.