H&S around the world;

              'It is good to know something of the customs of different people in order to judge more sanely of our own."—Rene Descartes
14
By Charles L. Clapp
Partner in Charge of Coordination
of International Services
Should anyone set out to visit all the
overseas offices of our Firm he could
end up with airline tags from 76 lead­ing
cities covering his luggage, and
would have taken his bags through
customs in 42 different countries—not
counting the United States—on six con­tinents.
If he met all our partners, prin­cipals,
directors and managers in our
international offices, he would have
about 360 faces to remember and
hands to shake. Then, if he should visit
our correspondent firms, he would add
another 22 countries in the Near East,
Middle East, the Pacific and elsewhere.
Wherever H&S clients require serv­ice
today we can supply it. In most
parts of the world outside the United
States we carry on our international
work through the firm of Deloitte,
Plender, Haskins & Sells, which came
into being in 1924 through our close
association in previous years with the
British firm of Deloitte, Plender, Grif­fiths
& Co. In certain places where
DPH&S offices have not been estab­lished,
we serve our clients through
correspondent firms.
The scope of our international prac­tice
is steadily broadening as our cli­ents
expand their activities in a time of
increasing economic interdependence
among the peoples of the world. Just a
glance at four examples among our cli­ents
will reveal how far they extend.
The Bendix Corporation, for instance,
has 70 foreign subsidiaries in 15 coun­tries.
International Harvester has 27
subsidiaries in 20 countries. General
Motors has 52 subsidiaries in 27 coun­tries,
and Minnesota Mining & Manu­facturing
has 80 subsidiaries in 31
countries.
Although the greatest spurt in our
international growth has taken place in
the past five or six years, we began
going overseas very early. Our first
office outside the U.S. was established
in 1901, just six years after the Firm
was founded in New York. Shortly
after that H&S began to work with the
British firm of Deloitte, Plender, Grif­fiths
& Co. At first the two firms co­operated
in taking engagements for
each other, but soon after World War I
H&S opened offices in Havana and
Shanghai, and then in Paris, Berlin and
Manila. By 1924 a closer cooperation
suggested itself naturally by the fact
that we and our old British friends in
Deloittes found ourselves performing
services side by side in a number of
cities outside our homelands. In 1924,
therefore, we joined in forming DPH&S
which today operates over most of the
globe, outside the United States and
the United Kingdom. An agreement in
1952 involving further parts of the free
World led to an even broader expan­sion
of DPH&S offices, into areas where
we had not offered extensive service
before.
Since 1964 we have added DPH&S
offices in 20 cities of four new coun­tries.
A more striking indication of our
recent growth is the fact that we more
than doubled the number of our inter­national
partners, principals, managers
and directors in this time. (The increase
was from 167 in these positions in
July 1964 to 357 in July 1969.) Today
we arrange for a great many transfers
between this country and other lands,
and this takes place in both directions.
Young men come to the U.S. for 18
months at a time, then they return to
their far-flung home cities and practice
offices with an appreciation of the H&S
philosophy and methods that it would
have been much more difficult for them