Haskins & Sells
was a major accounting firm in the United States. It was founded by Charles Waldo Haskins
and Elijah Watt Sells
and has been described as "the first major auditing firm in this country to be established by American rather than British accountants."
It was incorporated into the firm Deloitte, Haskins and Sells which eventually became Deloitte and Touche and then just Deloitte.