Henry Benson, Baron Benson
Encyclopedia
Henry Alexander Benson, Baron Benson (2 August 1909 – 5 March 1995) was a British
accountant
best known as a partner of Coopers & Lybrand, an advisor to the Bank of England
, his work organising the accountancy profession as president of ICAEW
and for the part he played in various Royal Commission
s.
Born in Johannesburg to Alexander Benson and his wife Florence Cooper, the daughter of Francis Cooper of Cooper Brothers & Co, Benson was educated initially in South Africa before moving to the United Kingdom
in 1926, where he started training as an accountant with Cooper Brothers. After qualifying in 1932 he continued to work there, and became a salaried partner two years later at the age of 25. Following the outbreak of the Second World War Benson joined the Grenadier Guards
as a second lieutenant, and was seconded to the Special Operations Executive
in 1942 and then to the Ministry of Supply
in 1944.
Benson helped build Coopers into an important international audit and accountancy firm as Coopers & Lybrand, and was the first living non-American elected to the Accounting Hall of Fame
. He is known within the legal profession for his work on the Benson Commission
, the report of which was one of the precursors of the Courts and Legal Services Act 1990
.
to Alexander Benson, a solicitor, and his wife Florence Cooper, daughter of Francis Cooper, one of the founders of Coopers & Lybrand. He was educated at Parktown Boys' High School
where he Matriculated in 1925. During a visit to London when he was 14, Benson and his mother had a meeting at Cooper Brothers, at which the partners made Benson an offer of employment as soon as he left school. He took up the offer in October 1926, and began as an articled clerk
. Benson qualified as an Associate Chartered Accountant in 1932, coming eleventh in the intermediate examination and fourth in the final examination out of 1088 candidates.
After the start of the Second World War in 1939 Benson became a second lieutenant
in the Grenadier Guards
thanks to the influence of his uncle D'Arcy Cooper and Viscount Trenchard
. Benson spent a period guarding Windsor Castle
, and while there wrote a report on improving the ways in which the soldiers communicated. In 1942 he was promoted to Major and transferred to the Special Operations Executive
, where he stayed for two years until he was promoted to Colonel
and transferred to the Ministry of Supply
to help reorganise munitions factories. Benson became Director of Operations (accounts), putting him in charge of 100,000 people, and by the time he left the army in 1945 he was an acting Brigadier
. After leaving the army he was made a Commander of the Order of the British Empire in recognition of the work he had done.
After returning to Coopers after the end of the Second World War, Benson became enthusiastic about expanding the firm, something the firm's senior partner Stuart Cooper disagreed with. After several meetings in 1946 Cooper resigned, and Benson and his coworker Sydney John Pears took the reins of the company. They immediately overhauled the way the company was organised, and Benson published an internal manual governing how audits were to be conducted, which later became Cooper's Manual of Auditing, the standard textbook for accountancy students in the United Kingdom.
In 1956 the American accounting firm Lybrand, Ross Brothers and Montgomery contacted Coopers and offered to sell them their London and Paris branches, an offer Benson accepted. This was seen as an opportunity to expand overseas, and from 1 January 1957 the company began working internationally and became known as Coopers & Lybrand. By the time Benson retired from Coopers in 1975 the company had 2,207 employees in the United Kingdom and 16,179 overseas, and Coopers & Lybrand was a leading audit and accountancy firm.
, a position he held until 1975. He served as its Vice-President from 1965 to 1966, when he became President. As President he saw the importance of international auditing standards, and was a founding member of the International Accounting Standards Committee
. Benson became its first Chairman in 1973, and was initially meant to retire after a year before he was persuaded to stay on until 1976. After his retirement in 1975 his main focus was on his work as an advisor to the Bank of England
, but he also took on various jobs for the British Government.
In 1962, on the recommendation of Dr Richard Beeching
, the Government of Northern Ireland
commissioned Benson to report on the future of the railways of the Ulster Transport Authority
. In 1963 Benson submitted his report, which recommended closing all railways in Northern Ireland except the Belfast commuter lines to Bangor, County Down
and Larne
and the main line between Belfast and the Republic of Ireland
, and the reduction of the main line between Portadown
and the Republic to single track.
Later in the 1960s Benson chaired a Committee of Enquiry for The Jockey Club
into the UK's horse-racing industry. Its report was published in June 1968.
In 1976 he became chairman of the Royal Commission on Legal Services, which became known as the Benson Commission
due to his involvement. The Commission was asked to "examine the structure, organisation, training and regulation of the legal profession and to recommend those changes that would be desirable to the interests of justice", and after three years produced a report "meticulously researched and backed by statistics, of the services given by the legal profession; it swept aside all cobwebs and displayed a deep understanding of all aspects of the framework and practices of the law". The report did not go as far as some reformers desired; it ruled out the possibility of partnerships between barristers, upheld the idea that a split profession (one with both solicitors and barristers, in contrast to a fused profession
) and also rejected the suggestion to allow solicitors rights of audience
in the High Court
.
Despite this it contained several organisational suggestions for a profession with little in the way of straightforward organisation, such as a Council of Legal Services to advise the Lord Chancellor
and a single unified body for barrister
s, rather than having both the Inns of Court
and the Bar
. Little of the report was acted on, but some sections were well received by the legal profession, and Benson was elected a Bencher of the Inner Temple
in 1983.
, Sussex
.
as Baron Benson, of Drovers in the County of West Sussex. He became treasurer of the Open University
in 1975 and a trustee of the Times Trust in 1967. In 1983 he became an Honorary Bencher of the Inner Temple
, and in 1984 he became the first living non-American to be inducted into the Accounting Hall of Fame
. In 1995 PricewaterhouseCoopers
established a bursary in his name for students studying at the London School of Economics
.
United Kingdom
The United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...
accountant
Accountant
An accountant is a practitioner of accountancy or accounting , which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resources.The Big Four auditors are the largest...
best known as a partner of Coopers & Lybrand, an advisor to the Bank of England
Bank of England
The Bank of England is the central bank of the United Kingdom and the model on which most modern central banks have been based. Established in 1694, it is the second oldest central bank in the world...
, his work organising the accountancy profession as president of ICAEW
Institute of Chartered Accountants in England & Wales
The Institute of Chartered Accountants in England and Wales was established by a Royal Charter in 1880. It has over 130,000 members. Over 15,000 of these members live and work outside the UK...
and for the part he played in various Royal Commission
Royal Commission
In Commonwealth realms and other monarchies a Royal Commission is a major ad-hoc formal public inquiry into a defined issue. They have been held in various countries such as the United Kingdom, Australia, Canada, New Zealand, and Saudi Arabia...
s.
Born in Johannesburg to Alexander Benson and his wife Florence Cooper, the daughter of Francis Cooper of Cooper Brothers & Co, Benson was educated initially in South Africa before moving to the United Kingdom
United Kingdom
The United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...
in 1926, where he started training as an accountant with Cooper Brothers. After qualifying in 1932 he continued to work there, and became a salaried partner two years later at the age of 25. Following the outbreak of the Second World War Benson joined the Grenadier Guards
Grenadier Guards
The Grenadier Guards is an infantry regiment of the British Army. It is the most senior regiment of the Guards Division and, as such, is the most senior regiment of infantry. It is not, however, the most senior regiment of the Army, this position being attributed to the Life Guards...
as a second lieutenant, and was seconded to the Special Operations Executive
Special Operations Executive
The Special Operations Executive was a World War II organisation of the United Kingdom. It was officially formed by Prime Minister Winston Churchill and Minister of Economic Warfare Hugh Dalton on 22 July 1940, to conduct guerrilla warfare against the Axis powers and to instruct and aid local...
in 1942 and then to the Ministry of Supply
Ministry of Supply
The Ministry of Supply was a department of the UK Government formed in 1939 to co-ordinate the supply of equipment to all three British armed forces, headed by the Minister of Supply. There was, however, a separate ministry responsible for aircraft production and the Admiralty retained...
in 1944.
Benson helped build Coopers into an important international audit and accountancy firm as Coopers & Lybrand, and was the first living non-American elected to the Accounting Hall of Fame
Accounting Hall of Fame
The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century. Inductees are from both accounting academia and practice...
. He is known within the legal profession for his work on the Benson Commission
Benson Commission
The Royal Commission on Legal Services, commonly known as the Benson Commission was a Royal Commission set up the by Labour government of Harold Wilson to "examine the structure, organisation, training and regulation of the legal profession and to recommend those changes that would be desirable to...
, the report of which was one of the precursors of the Courts and Legal Services Act 1990
Courts and Legal Services Act 1990
The Courts and Legal Services Act 1990 was an Act of the Parliament of the United Kingdom that reformed the legal profession and Courts of England and Wales...
.
Early life
Benson was born on 2 August 1909 in JohannesburgJohannesburg
Johannesburg also known as Jozi, Jo'burg or Egoli, is the largest city in South Africa, by population. Johannesburg is the provincial capital of Gauteng, the wealthiest province in South Africa, having the largest economy of any metropolitan region in Sub-Saharan Africa...
to Alexander Benson, a solicitor, and his wife Florence Cooper, daughter of Francis Cooper, one of the founders of Coopers & Lybrand. He was educated at Parktown Boys' High School
Parktown Boys' High School
Parktown Boys' High School is a public high school for boys in Parktown, a suburb of Johannesburg, South Africa. Parktown Boys' is well known for its emphasis on holistic education and in 2009 was rated as one of the top performing state schools in South Africa, and in the top ten schools in...
where he Matriculated in 1925. During a visit to London when he was 14, Benson and his mother had a meeting at Cooper Brothers, at which the partners made Benson an offer of employment as soon as he left school. He took up the offer in October 1926, and began as an articled clerk
Articled clerk
An articled clerk, also known as an articling student, is an apprentice in a professional firm in Commonwealth countries. Generally the term arises in the accountancy profession and in the legal profession. The articled clerk signs a contract, known as "articles of clerkship", committing to a...
. Benson qualified as an Associate Chartered Accountant in 1932, coming eleventh in the intermediate examination and fourth in the final examination out of 1088 candidates.
Coopers & Lybrand and war work
Benson started working for Cooper Brothers & Co as soon as he qualified, and became a partner in the firm in 1934 at the age of 25.After the start of the Second World War in 1939 Benson became a second lieutenant
Second Lieutenant
Second lieutenant is a junior commissioned officer military rank in many armed forces.- United Kingdom and Commonwealth :The rank second lieutenant was introduced throughout the British Army in 1871 to replace the rank of ensign , although it had long been used in the Royal Artillery, Royal...
in the Grenadier Guards
Grenadier Guards
The Grenadier Guards is an infantry regiment of the British Army. It is the most senior regiment of the Guards Division and, as such, is the most senior regiment of infantry. It is not, however, the most senior regiment of the Army, this position being attributed to the Life Guards...
thanks to the influence of his uncle D'Arcy Cooper and Viscount Trenchard
Hugh Trenchard, 1st Viscount Trenchard
Marshal of the Royal Air Force Hugh Montague Trenchard, 1st Viscount Trenchard GCB OM GCVO DSO was a British officer who was instrumental in establishing the Royal Air Force...
. Benson spent a period guarding Windsor Castle
Windsor Castle
Windsor Castle is a medieval castle and royal residence in Windsor in the English county of Berkshire, notable for its long association with the British royal family and its architecture. The original castle was built after the Norman invasion by William the Conqueror. Since the time of Henry I it...
, and while there wrote a report on improving the ways in which the soldiers communicated. In 1942 he was promoted to Major and transferred to the Special Operations Executive
Special Operations Executive
The Special Operations Executive was a World War II organisation of the United Kingdom. It was officially formed by Prime Minister Winston Churchill and Minister of Economic Warfare Hugh Dalton on 22 July 1940, to conduct guerrilla warfare against the Axis powers and to instruct and aid local...
, where he stayed for two years until he was promoted to Colonel
Colonel
Colonel , abbreviated Col or COL, is a military rank of a senior commissioned officer. It or a corresponding rank exists in most armies and in many air forces; the naval equivalent rank is generally "Captain". It is also used in some police forces and other paramilitary rank structures...
and transferred to the Ministry of Supply
Ministry of Supply
The Ministry of Supply was a department of the UK Government formed in 1939 to co-ordinate the supply of equipment to all three British armed forces, headed by the Minister of Supply. There was, however, a separate ministry responsible for aircraft production and the Admiralty retained...
to help reorganise munitions factories. Benson became Director of Operations (accounts), putting him in charge of 100,000 people, and by the time he left the army in 1945 he was an acting Brigadier
Brigadier
Brigadier is a senior military rank, the meaning of which is somewhat different in different military services. The brigadier rank is generally superior to the rank of colonel, and subordinate to major general....
. After leaving the army he was made a Commander of the Order of the British Empire in recognition of the work he had done.
After returning to Coopers after the end of the Second World War, Benson became enthusiastic about expanding the firm, something the firm's senior partner Stuart Cooper disagreed with. After several meetings in 1946 Cooper resigned, and Benson and his coworker Sydney John Pears took the reins of the company. They immediately overhauled the way the company was organised, and Benson published an internal manual governing how audits were to be conducted, which later became Cooper's Manual of Auditing, the standard textbook for accountancy students in the United Kingdom.
In 1956 the American accounting firm Lybrand, Ross Brothers and Montgomery contacted Coopers and offered to sell them their London and Paris branches, an offer Benson accepted. This was seen as an opportunity to expand overseas, and from 1 January 1957 the company began working internationally and became known as Coopers & Lybrand. By the time Benson retired from Coopers in 1975 the company had 2,207 employees in the United Kingdom and 16,179 overseas, and Coopers & Lybrand was a leading audit and accountancy firm.
Other work
In 1956 Benson became a member of the Council of the Institute of Chartered Accountants in England & WalesInstitute of Chartered Accountants in England & Wales
The Institute of Chartered Accountants in England and Wales was established by a Royal Charter in 1880. It has over 130,000 members. Over 15,000 of these members live and work outside the UK...
, a position he held until 1975. He served as its Vice-President from 1965 to 1966, when he became President. As President he saw the importance of international auditing standards, and was a founding member of the International Accounting Standards Committee
International Accounting Standards Committee
International Accounting Standards Committee was founded in June 1973 in London and replaced by the International Accounting Standards Board on April 1, 2001...
. Benson became its first Chairman in 1973, and was initially meant to retire after a year before he was persuaded to stay on until 1976. After his retirement in 1975 his main focus was on his work as an advisor to the Bank of England
Bank of England
The Bank of England is the central bank of the United Kingdom and the model on which most modern central banks have been based. Established in 1694, it is the second oldest central bank in the world...
, but he also took on various jobs for the British Government.
In 1962, on the recommendation of Dr Richard Beeching
Richard Beeching
Richard Beeching, Baron Beeching , commonly known as Doctor Beeching, was chairman of British Railways and a physicist and engineer...
, the Government of Northern Ireland
Northern Ireland
Northern Ireland is one of the four countries of the United Kingdom. Situated in the north-east of the island of Ireland, it shares a border with the Republic of Ireland to the south and west...
commissioned Benson to report on the future of the railways of the Ulster Transport Authority
Ulster Transport Authority
The Ulster Transport Authority ran rail and bus transport in Northern Ireland from 1948 until 1966.-Formation and consolidation:The UTA was formed by the Transport Act 1948, which merged the Northern Ireland Road Transport Board and the Belfast and County Down Railway...
. In 1963 Benson submitted his report, which recommended closing all railways in Northern Ireland except the Belfast commuter lines to Bangor, County Down
Bangor, County Down
Bangor is a large town in County Down, Northern Ireland. It is a seaside resort on the southern side of Belfast Lough and within the Belfast Metropolitan Area. Bangor Marina is one of the largest in Ireland, and holds Blue Flag status...
and Larne
Larne
Larne is a substantial seaport and industrial market town on the east coast of County Antrim, Northern Ireland with a population of 18,228 people in the 2001 Census. As of 2011, there are about 31,000 residents in the greater Larne area. It has been used as a seaport for over 1,000 years, and is...
and the main line between Belfast and the Republic of Ireland
Republic of Ireland
Ireland , described as the Republic of Ireland , is a sovereign state in Europe occupying approximately five-sixths of the island of the same name. Its capital is Dublin. Ireland, which had a population of 4.58 million in 2011, is a constitutional republic governed as a parliamentary democracy,...
, and the reduction of the main line between Portadown
Portadown
Portadown is a town in County Armagh, Northern Ireland. The town sits on the River Bann in the north of the county, about 23 miles south-west of Belfast...
and the Republic to single track.
Later in the 1960s Benson chaired a Committee of Enquiry for The Jockey Club
Jockey Club
The Jockey Club is the largest commercial organisation in British horseracing. Although no longer responsible for the governance and regulation of the sport, it owns 14 of Britain's famous racecourses, including Aintree, Cheltenham and Newmarket, amongst other concerns such as the National Stud and...
into the UK's horse-racing industry. Its report was published in June 1968.
In 1976 he became chairman of the Royal Commission on Legal Services, which became known as the Benson Commission
Benson Commission
The Royal Commission on Legal Services, commonly known as the Benson Commission was a Royal Commission set up the by Labour government of Harold Wilson to "examine the structure, organisation, training and regulation of the legal profession and to recommend those changes that would be desirable to...
due to his involvement. The Commission was asked to "examine the structure, organisation, training and regulation of the legal profession and to recommend those changes that would be desirable to the interests of justice", and after three years produced a report "meticulously researched and backed by statistics, of the services given by the legal profession; it swept aside all cobwebs and displayed a deep understanding of all aspects of the framework and practices of the law". The report did not go as far as some reformers desired; it ruled out the possibility of partnerships between barristers, upheld the idea that a split profession (one with both solicitors and barristers, in contrast to a fused profession
Fused profession
Fused profession is a term relating to jurisdictions where the legal profession is not divided between barristers and solicitors.It is generally used in the context of Commonwealth countries which have provided by statute for there to be a single profession of "Barrister and Solicitor".In practice,...
) and also rejected the suggestion to allow solicitors rights of audience
Rights of audience
In common law, a right of audience is generally a right of a lawyer to appear and conduct proceedings in court on behalf of their client. In English law, there is a fundamental distinction between barristers, who have a right of audience, and solicitors, who traditionally do not ; there is no such...
in the High Court
High Court of Justice
The High Court of Justice is, together with the Court of Appeal and the Crown Court, one of the Senior Courts of England and Wales...
.
Despite this it contained several organisational suggestions for a profession with little in the way of straightforward organisation, such as a Council of Legal Services to advise the Lord Chancellor
Lord Chancellor
The Lord High Chancellor of Great Britain, or Lord Chancellor, is a senior and important functionary in the government of the United Kingdom. He is the second highest ranking of the Great Officers of State, ranking only after the Lord High Steward. The Lord Chancellor is appointed by the Sovereign...
and a single unified body for barrister
Barrister
A barrister is a member of one of the two classes of lawyer found in many common law jurisdictions with split legal professions. Barristers specialise in courtroom advocacy, drafting legal pleadings and giving expert legal opinions...
s, rather than having both the Inns of Court
Inns of Court
The Inns of Court in London are the professional associations for barristers in England and Wales. All such barristers must belong to one such association. They have supervisory and disciplinary functions over their members. The Inns also provide libraries, dining facilities and professional...
and the Bar
Bar association
A bar association is a professional body of lawyers. Some bar associations are responsible for the regulation of the legal profession in their jurisdiction; others are professional organizations dedicated to serving their members; in many cases, they are both...
. Little of the report was acted on, but some sections were well received by the legal profession, and Benson was elected a Bencher of the Inner Temple
Inner Temple
The Honourable Society of the Inner Temple, commonly known as Inner Temple, is one of the four Inns of Court in London. To be called to the Bar and practise as a barrister in England and Wales, an individual must belong to one of these Inns...
in 1983.
Family life
Benson married Anne Virginia "Ginny" Macleod on 2 September 1939. They had three children – Peter Benson in 1940, who later became a partner in Coopers & Lybrand and twins Michael and Phyllida Benson in 1943. Both his wife and children survived Benson, who died on 5 March 1995 in ChichesterChichester
Chichester is a cathedral city in West Sussex, within the historic County of Sussex, South-East England. It has a long history as a settlement; its Roman past and its subsequent importance in Anglo-Saxon times are only its beginnings...
, Sussex
Sussex
Sussex , from the Old English Sūþsēaxe , is an historic county in South East England corresponding roughly in area to the ancient Kingdom of Sussex. It is bounded on the north by Surrey, east by Kent, south by the English Channel, and west by Hampshire, and is divided for local government into West...
.
Awards and recognition
Benson received many awards for his work, both official and industrial. He was made a Commander of the Order of the British Empire in 1946 and was raised to a Knight Grand Cross in 1971. In 1981 he was made a life peerLife peer
In the United Kingdom, life peers are appointed members of the Peerage whose titles cannot be inherited. Nowadays life peerages, always of baronial rank, are created under the Life Peerages Act 1958 and entitle the holders to seats in the House of Lords, presuming they meet qualifications such as...
as Baron Benson, of Drovers in the County of West Sussex. He became treasurer of the Open University
Open University
The Open University is a distance learning and research university founded by Royal Charter in the United Kingdom...
in 1975 and a trustee of the Times Trust in 1967. In 1983 he became an Honorary Bencher of the Inner Temple
Inner Temple
The Honourable Society of the Inner Temple, commonly known as Inner Temple, is one of the four Inns of Court in London. To be called to the Bar and practise as a barrister in England and Wales, an individual must belong to one of these Inns...
, and in 1984 he became the first living non-American to be inducted into the Accounting Hall of Fame
Accounting Hall of Fame
The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century. Inductees are from both accounting academia and practice...
. In 1995 PricewaterhouseCoopers
PricewaterhouseCoopers
PricewaterhouseCoopers is a global professional services firm headquartered in London, United Kingdom. It is the world's largest professional services firm measured by revenues and one of the "Big Four" accountancy firms....
established a bursary in his name for students studying at the London School of Economics
London School of Economics
The London School of Economics and Political Science is a public research university specialised in the social sciences located in London, United Kingdom, and a constituent college of the federal University of London...
.