TABLE OF CONTENTS FOREWORD ...................................................................... VI THE BOOMERS .................................................................39 ACKNOWLEDGEMENTS .............................................VII Terence Andrew Bateson, CPA, CA .......................................40 Barry L. Wright, CPA, CA ......................................................41 CONGRATULATIONS ................................................. VIII Mergers and Dissolutions .....................................................43 THE FOUNDERS 1920 – 1939 ...........................................1 Social Events ........................................................................44 William Hamilton, Accountant ................................................4 Purchase of Waters, Savage and Ronson (1973) ....................46 William Turnbull (W. T.) Millard, FCA .......................................5 David J. Christilaw, BMath, CPA, CA ....................................47 Hamilton-Millard Co. (1925) .................................................7 John P. McGraw, BA (Hons), CPA, CA ...................................48 The Strange Story of Harry Oakes ..........................................9 Richard J. Ellis, CPA, CA ........................................................49 Millard, Smith, Rouse & McCormack (1932) .........................11 Bryan S. Gillespie, CPA, CA ...................................................50 Millard, Rouse & Rosebrugh (1940) ......................................12 Kerry M. Cloet, BMath, CPA, CA .........................................51 John D. (Jack) Rouse, CA (1907 – 1973) ...............................14 John J. Quinlan, BComm, CPA, CA .......................................52 Carl F. Rosebrugh, CA (1911- 1993) .....................................15 The Second Hamilton Office (1990) ......................................53 Millard, Rouse & Rosebrugh client lists, 1940 ........................16 George V. Neale ...................................................................53 Staff (1940 – 1969) ..............................................................18 Geoff T. Widdis, MA, CA ......................................................53 First Christmas Party (December 12, 1952) ...........................19 Martin J. Dixon, BMath (Hons), CPA, CA, LPA .......................54 Ted J. Leyzer, BMath, CPA, CA, LPA .....................................56 THE ORIGINAL SIX .........................................................21 Kent J. Dixon, BMath, CPA, CA ...........................................57 John (Jack) Douglas Hankinson, CA ......................................23 John C. Regan, BComm, CPA, CA ........................................58 R. Thomas McGraw, CA .......................................................25 Americo S. Tarantello, BA (Econ), CPA, CA ............................59 Donald H. Francis, CA ..........................................................26 Ronald Dennis White, BA (Hons), CA, CFP ...........................60 Donald H. Bradley, CA ..........................................................27 William Andrew Hyde, BBM, CPA, CA, CFP ..........................61 John Edward Craggs, CA .....................................................28 Michael Terdik, BBA, CPA, CA, LPA .......................................62 Donald F. McKee, CA ...........................................................29 John O. Carr, BAdmin (Hons), CPA, CA .................................63 TRANSITIONING ............................................................31 Marlene McGraw, BA, MBA, CPA, CA ..................................64 The Seventieth Anniversary ...................................................65 Harold Edward (Ted) Snider, CA ............................................32 Changing with the Times (1970 - 1999) ...............................66 Barry J. Humble, CA .............................................................33 Affiliation with HLB International ..........................................68 John Charles Bazoian, CA .....................................................34 Staff (1970 - 1999) ...............................................................69 Donald M. Marling, CPA, CA ................................................35 William R. Johnson, CPA, CA ................................................36 Tribute to Carl Rosebrugh .....................................................37 IV GEN X ...................................................................................71 HALDIMAND-NORFOLK OFFICES 1948 – 2020 .....103 James R. Rolland, BMath, CPA, CA .......................................72 The Simcoe Armoury ..........................................................105 Robert E. Hooton, CPA, CA, CMA, LPA ................................73 COMMUNITY SERVICE................................................107 Ron Sciannella, BBA, CPA, CA, CMA, LPA, CBV ....................74 Cameron Johnston, BA, CPA, CA, LPA ..................................75 Firm and Staff Fundraising ..................................................109 Stacey E. Goodwin, BComm, CPA, CA, LPA .........................76 Millards Loves Winners .......................................................111 T. Bradley Sinclair, BA, CPA, CA ............................................77 100th Anniversary Gift .......................................................114 Geoff Gravett, BComm, CPA, CA, LPA ..................................78 Scott Klein, BMath, CPA, CA, LPA .........................................79 Darin A. Cleary, CPA, CGA, CFI, LPA .....................................80 Simon A. Salole, BBA, CPA, CA, CMA, LPA ...........................81 Julie Baetz, BAcc, CPA, CA, LPA ............................................82 Office Christmas Party, 1980 ...............................................83 Recent Honours and Accolades ............................................84 Social Events ........................................................................86 Staff (2000 – 2014) ..............................................................88 The New Building .................................................................90 THE FUTURE ......................................................................93 Robert W. Storoschuk, BMath, CPA, CA, LPA .......................94 Steve McGaghran, BAdmin, CPA, CA, CGA, LPA ..................95 Jennifer Chowhan, BBA, CPA, CA, LPA, MAcc ......................96 Pam Merrylees, BBA, CPA, CA, LPA.......................................97 Joshua Laporte, BComm (Hons), CPA, CA .............................98 Gregory M. Malecki, BBM, CPA, CA .....................................99 Robert A. Parker, BAA, CPA, CGA, CFI ................................100 Staff (2015 - 2020) .............................................................101 V FOREWORD oting that the 100th anniversary of Millards was left to start his accounting practice. From my own experience Nimminent, I thought that we should celebrate this of “hanging out a shingle” with a modicum of accounts and important milestone. In discussions with current partners, building a practice through developing a number of clients on colleagues up to my retirement in 2014, one of the projects we a part-time basis while working in industry, I have surmised agreed upon was a book. Over 35 years ago Carl Rosebrugh that he probably did not start his practice in 1923 from “whole began to compile the firm’s history; much of the early material cloth.” Rather, I believe that the process of setting up his in this volume is his contribution. I am honoured to have practice more likely began around 1920 while he was still at carried on his work and realized his vision. the Paterson company. Most people think that the accounting profession is the Between 1916 and 1927 William Hamilton’s address was the epitome of boring. An old joke posits that the definition of YMCA. That would make the original home of the firm the an accountant is an actuary with a personality. However, the old Y building on Queen Street, now Wilfrid Laurier’s Lucy history of accounting is varied and rich. The current profession Marco Place student residence. At some point W.T. Millard is centuries old and has evolved from a custodianship function had also worked at Paterson’s, so it is easy to imagine that he to one that integrates taxation, auditing, information systems, and Hamilton were familiar on that basis or that they ran into consultancy, law and economics. Record keeping can be each other at the Y. From those humble beginnings as a sole traced back to Babylon and double-entry bookkeeping was proprietorship grew a significant professional practice that is invented in 1494, but the accounting profession in Canada now one of the 20 largest accounting firms in Canada. didn’t really get traction until late in the 19th century. The first The assembly of images for this book was a truly daunting known official meeting of North American accountants was exercise. Since the subject matter spans a period of over held in Montreal in June 1879, for the purpose of establishing 100 years, not all of the photographs are of the highest a society to promote the profession. In 1902, the Dominion quality. This brought to mind a quote from the seminal 1969 Association of Chartered Accountants was established and Woodstock sound track album, “consider (the imperfections) this group morphed into the Canadian Institute of Chartered like scars in fine leather, proof of the origin and authenticity