to the passage below and then answer the question afterwards in the same language as the passage: Passage: In 1854 William Cooper founded an accountancy practice in London, which became Cooper Brothers seven years later when his three brothers joined.In 1898, Robert H. Montgomery, William M. Lybrand, Adam A. Ross Jr. and his brother T. Edward Ross formed Lybrand, Ross Brothers and Montgomery in the United States.In 1957 Cooper Brothers; Lybrand, Bros Ross & Montgomery and a Canadian firm McDonald, Currie and Co agreed to adopt the name Coopers & Lybrand in international practice.In 1973 the three member firms in the UK, US and Canada changed their names to Coopers & Lybrand.Then in 1980 Coopers & Lybrand expanded its expertise in insolvency substantially by acquiring Cork Gully, a firm in that field in the UK in 1990.In certain countries, including the UK, including the UK, Coopers & Lybrand merged with Haskins & Deloitte and his brother T. Edward Ross formed Lybrand, Ross Brothers and Montgomery in the United States.In 1957 Cooper Brothers; Lybrand, Bros Ross & Montgomery and a Canadian firm
Coopers & Lybrand Deloitte