In 1903, the firm of Ernst & Ernst was established in Cleveland by Alwin C. Ernst and his brother Theodore and in 1906, Arthur Young & Co. was set up by the Scotsman Arthur Young in Chicago.
Pada tahun 1903, firma Ernst & Ernst didirikan di Cleveland oleh Alwin C. Ernst dan saudaranya Theodore, dan pada tahun 1906, Arthur Young & Co. didirikan oleh Arthur Young di Chicago.