Earlier this month, Deloitte's British affiliate decided to join Coopers & Lybrand, rather than the Deloitte-Touche combination.

Deloitte's affiliates in the Netherlands and the Channel Islands have also decided to join Coopers.

Graham's initial career was with The Middlesex Hospital and Exxon, before he joined Coopers and Lybrand as a specialist in organisation development.

After receiving his master's in 1979, Kiragu joined Coopers & Lybrand, now part of PricewaterhouseCoopers, as a management consultant.

According to former Laventhol partners, Bjorn Hanson, one of the firm's leaders in its hospitality and lodging practice, is joining Coopers & Lybrand.

"Consolidation raises that issue, certainly," said Mr. Breeden, who also served as chairman of the Securities and Exchange Commission before joining Coopers.

He then trained as a chartered accountant, and joined Coopers & Lybrand in 1972.

Instead, she ended up joining Coopers & Lybrand in Washington as a consultant in its international division.

He then joined Coopers & Lybrand in Leeds.

He later joined Coopers & Lybrand and became a consultant to health care companies.