Tirohia te wāhanga i raro nei, kātahi ka whakautu i te pātai i muri mai i te reo kotahi me te wāhanga:  Passage: Ko EY te hua o te raupapa o ngā whakakotahitanga o ngā whakahaere tūpuna. Ko te hononga tawhito i hangaia i te 1849 i Ingarangi hei Harding & Pullein. I taua tau ka uru atu a Frederick Whinney ki te umanga. I hangaia e ia he hoa i te 1859 me ana tama i roto i te pakihi, ka whakaingoatia a Whinney Smith & Whinney i te 1894.I te 1903, i whakatuhia te umanga o Ernst & Ernst i Cleveland, US e Alwin C. Ernst me tona tuakana a Theodore, i te 1906, i whakatuhia a Arthur Young & Co. e te Scottishman Arthur Young i Chicago.I te timatanga o te tau 1924, ko enei umanga Amerika i honoa ki nga umanga rongonui o Ingarangi, Young me Broads Paterson & Co. me Ernst me Whinney Smith & Whinney. I te tau 1979, i arahina tēnei ki te hanganga o te Anglo-American Ernst & Whinney, i hanga ai te wha o nga umanga kaute nui rawa atu i te ao.  Pātai: He aha te umanga kaute nui rawa atu i te ao?
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