Haskins and Sells
Encyclopedia
Haskins & Sells was a major accounting firm in the United States. It was founded by Charles Waldo Haskins
Charles Waldo Haskins
Charles Waldo Haskins was a co-founder of the accounting firm Haskins and Sells."He was born in 1852 into a leading American family ."...

 and Elijah Watt Sells
Elijah Watt Sells
Elijah Watt Sells was a founding partner in Haskins & Sells, a predecessor to Deloitte & Touche.-Life:Sells was born on March 1, 1858 in Muscatine, Iowa to Elijah and Isabel Sells. He attended local public schools and briefly attended Baker University. Although he did not receive a degree, Baker...

 and has been described as "the first major auditing firm in this country to be established by American rather than British accountants."http://fisher.osu.edu/departments/accounting-and-mis/the-accounting-hall-of-fame/membership-in-hall/elijah-watt-sells

It was incorporated into the firm Deloitte, Haskins and Sells which eventually became Deloitte and Touche and then just Deloitte.
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