EO International Department: A Global perspective;

              EO INTERNATIONAL DEPARTMENT .* A Global
Perspective
The change in the firm name to Deloitte Haskins &
Sells on May 1 served not only to underline the
global nature of the organization, but also to focus atten-tion
on the importance of our international operations in
the overall practice of DH&S. In the United States, the
Executive Office International Department has respon-sibility
for a broad range of services related to our prac-tice
in other parts of the world.
Historically, the record shows that Haskins & Sells
was quick to recognize the advantages and importance
of expanding abroad. In 1901, only six years after it was
founded in New York City, H&S acquired the London
firm of Conant and Grant, establishing its presence in
that key financial center. London, in fact, was the third
office of the firm, following by about a year the opening
of an office in Chicago. London served as the firm's base
of operations for service to American clients with inter-ests
in Great Britain and on the Continent.
The armistice that concluded World War I signaled a
new period of overseas expansion for H&S, with offices
opened in Paris, Havana and Shanghai in 1920, followed
by an office in Berlin in 1924.
Colonel Arthur H. Carter, who had joined H&S
shortly after the end of the war and traveled frequently
to London, became acquainted with Sir William Plender
and other senior partners of Deloitte, Plender, Griffiths
& Company, a major English firm of chartered account-ants.
Sir William and Elijah Watt Sells had met some
years before. As a result of the talks that followed, an
agreement was signed in the fall of 1924 under which the
two firms would conduct their existing practices in
Canada, Cuba and Mexico under the newly adopted
name of Deloitte, Plender, Haskins & Sells. In the late
1920s and early 1930s DPH&S firms were established in
South America, the Union of South Africa, Europe, the
Pacific area and Far East.
Talks exploring the feasibility of closer relations be-tween
H&S and Deloittes were held in 1951 and con-cluded
successfully the following year in an agreement
reached between H&S managing partner Arthur B. Foye
and Sir Russell Kettle and Sir Alan Rae Smith, his coun-terparts
with Deloittes. The agreement essentially
called for the merger of Deloittes' U.S. practice into
Haskins & Sells, and the merger of H&S in London into
Deloittes.
In 1970 it was decided to formalize the relationship
even further, and a four-man Administrative Committee
was formed consisting of the two senior partners of the
English and U.S. firms. This committee assumed overall
responsibility for the international operations of H&S
and Deloittes conducted by DH&S offices.
The international practice has grown steadily in size
and importance since the opening of our first overseas
office in London. By September 30, 1977, clients of
Deloitte Haskins & Sells around the world were being
serviced by almost 12,600 professional personnel based
in 260 offices in fifty-six countries.
While all of the DH&S firms were united by a series
of agreements providing for common standards of pro-fessional
conduct and performance, no formal interna-tional
structure existed under which the international
firms could meet and exchange views. To meet this
need, Deloitte Haskins & Sells International was formed
in 1976, with a membership consisting of all the DH&S
affiliated firms, and with a governing body consisting of
the senior partners of each of the firms. The general
administration of DH&S International is directed by an
Executive Committee. As of June 1, 1978 the members
of the Executive Committee were Charles G. Steele,
managing partner of the U.S. firm, chairman; David D.
Rae Smith, managing partner of the U. K. firm, deputy
chairman; and George H. Mackisack, Jan J. Goedhart
and G. John D. Massey, senior partners of the DH&S
firms in Australia, the Netherlands and South Africa,
respectively.
For Tom Hogan, vice chairman of the Policy Com-mittee
of the U.S. firm and senior partner responsible
for the firm's international operations, the creation of
DH&S International and the adoption of the Deloitte
Haskins & Sells name was the natural consequence of a
series of events which had occurred over the past fifty
years, and was, in reality, merely the formalization of an
international arrangement that had operated success-fully
in serving multinational clients.
"I think it fair to say that while we've come of age,
we have not shifted our perspective." Tom said. "We
12