The "Big Four" accountancy firms

Pricewaterhouse and Coopers are two firms which merged just recently, so stating that it was formed in England is incorrect. Deloitte Touche Tohmatsu also traces its history to Japan. I don't know if both Touche Ross and Deloitte came from England. Ernst & Young wasn't founded by a Scottish accountant since this firm was also the result of a merger of two well established firms.

I think this section, assuming we want to keep it here and not on a separate page, should indicate where all of the multi-national firms came from, and how they all grew through international mergers. A nice flow chart history of the mergers would be pretty.

The other option would be to pull this section and just refer to a seperate page on the Big Four.

There was a mystery character in UK accounting history - someone by the last name of Edwards (partnered with Price, Coopers Brothers articled with him, Touche was the exception who has done work on his own. Forerunners of Ernst and Whinny have changed their names since very early on but Waterhouse appeared to have articled under them for a few years, then the Arthur Andersen himself also work briefly under Price Waterhouse and Company US office. virtually all forerunners of big 4 today are more or less were related in the same circle.