Law, Bingham &; Matthews) is the earliest and largest accounting firm in Hong Kong. Luo Bingxian was later merged into PricewaterhouseCoopers, but the name remained in Hong Kong.

The origin of English name of PricewaterhouseCoopers;

From 65438 to 0849, Samuel Price (), one of the founders, was officially promoted to London Small Meat Accountant. Because the results have been good and the industry has been well received, an accounting firm was established in partnership with WilliamHolyland and EdwinWaterhouse at 1865, but Holyland was born bohemian.

He quickly withdrew from the partnership. Therefore, the other two partners decided to give up Hollyland and named the company "Price waterhouse &; Co. ",this is the later" Puhua ".

At about the same time as PricewaterhouseCoopers, PricewaterhouseCoopers was founded in London on 1854 (yes, London again). Soon after, Cooper's three brothers joined in and the company was named "Cooper Brothers".

Many years later, in America, Robert Hermon Gomel.

William M. Rebrand and his brothers Adam Aros and T. Edward Ross founded a company called "Rebrand Ross Brothers &; Montgomery "accounting firm.

The two companies merged into "Cooper &; Lybrand ",this is the origin of PricewaterhouseCoopers.