I roto i taua tau i uru te kamupene e Frederick Whinney. I hanga e ia he hoa i roto i 1859 a ki ana tama i roto i te pakihi, i whakaingoatia te reira Whinney Smith & Whinney i roto i 1894.I roto i te 1903, i whakaturia te kamupene o Ernst & Ernst i Cleveland, US e Alwin C. Ernst me tona teina Theodore me i roto i te 1906, Arthur Young & Co. i whakaturia e te Scotsman Arthur Young i Chicago.
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