In 1905, Deloitte, Dever, Griffiths & Co. became Deloitte, Plender, Griffiths & Company. Subsequently in 1952, the company merged with Haskins & Sells, an accounting firm based in New York City founded by Charles Waldo Haskins and Elijah Watt Sells in 1893. After the partnership agreement, the new company became Deloitte Haskins & Sells. <ref name="Deloitte History"/> | In 1905, Deloitte, Dever, Griffiths & Co. became Deloitte, Plender, Griffiths & Company. Subsequently in 1952, the company merged with Haskins & Sells, an accounting firm based in New York City founded by Charles Waldo Haskins and Elijah Watt Sells in 1893. After the partnership agreement, the new company became Deloitte Haskins & Sells. <ref name="Deloitte History"/> |