Family tree
Amendments
The early history of Archibald Borthwick should include Borthwick & Raleigh 1846.
Hodsoll & House amalgamated with Lewis & Mounsey in 1941. The former firm's history is: Payne & Henry pre-1880; Alfred Henry 1887; Henry & Hodsoll 1892; Sydney Hodsoll 1900; and Hodsoll & House 1934. Donald Victor House was president of the ICAEW 1954-55. (ICAEW List of Members, 1881-1988 and information supplied by L H Clark, 1989.)
Gilbert Shepherd, Owen & Co amalgamated with Harmood Banner & Co in 1973. The former firm's history is: David Shepherd pre-1894; Gilbert David Shepherd 1905; Shepherd, Howell & Co 1910; and Gilbert Shepherd, Owen & Co 1922. Gilbert David Shepherd MBE was president of the ICAEW 1947-48. (ICAEW List of Members, 1881-1988.)
Ernest Robinson and Robert P. Winter announced that the partnership carried on as John M. Winter & Sons in Newcastle-on-Tyne, North Shields and London had been dissolved by mutual consent after the death of their senior partner and that in future the practices at Newcastle-on-Tyne and North Shields would be carried on by them under the style of Winter, Robinson & Co. (incorporating John M. Winter & Sons, Newcastle-on-Tyne and North Shields). Source: The Accountant, 25 December 1926 (p916). However, it appears that the former London office of the firm operated under the name of John M. Winter & Sons after this time. John M. Winter & Sons became Winters around 1986-1987 (ICAEW List of Members 1986-87 and 1987-88). In July 2007 Winters was acquired by Target Chartered Accountants.
Update
The UK firm of Deloitte Haskins & Sells and Coopers & Lybrand 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).
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.
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