Family tree
Update
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.