document_title: In the Heat of the Night (TV series)

question_text: where was the tv show in the heat of the night filmed at

text: In the Heat of the Night (TV series)

text: Premise[edit]

text: In the premiere episode, Philadelphia detective Virgil Tibbs has returned to his fictional home town of Sparta, Mississippi, for his mother's funeral.  By virtue of his relationship with William Gillespie, the white police chief, fostered during a previous murder investigation in which he assisted, Tibbs is persuaded to remain in Sparta as chief of detectives. Gillespie wants him to be part of his effort to help overcome the local squad's reputation of being racist and underskilled.  Although the team suffers friction over Tibbs' dissatisfaction with the department's limited resources and racial attitudes and Gillespie is annoyed at the detective's condescending suspicions about his home town, the two men prove highly effective in enforcing the law.

text: Tibbs takes a leave of absence, moving to Jackson, Mississippi, to complete his law degree on a compressed schedule. Upon his return to Sparta, he and his wife Althea have separated, and they later divorce. She moves back to Philadelphia with their twins to be near her parents. Through the hard work of Sparta Councilwoman Harriet Delong, Tibbs is able to retire and keep his city pension, although he was two months shy of the qualifying period. He begins practicing law when he accepts a position in Ben Taylor's law office. Rollins' final appearance on the series was February 2, 1994.

text: Meanwhile, the Sparta city council dismisses Gillespie. The council selects Hampton Forbes (Carl Weathers) to take Gillespie's place as police chief. Forbes is the town's first African American to serve in that position. Gillespie finds a new post of equivalent authority as county sheriff. The two senior police officials find that they get along in excellent fashion, in both professional and personal spheres.

text: Themes[edit]

text: The show dealt with a variety of issues, including racism, police brutality, hate crimes, drug abuse, alcoholism, rape, AIDS, misogyny, incest, child abuse, anti-Semitism, prostitution, government corruption, domestic violence, gambling, mental disorders, dysfunctional families, suicide, poverty, homophobia, and drunk driving.

text: Season-by-season overview[edit]

text: First season[edit]

text: The first season was filmed in Hammond, Louisiana. This locale was selected by executive producer Juanita Bartlett to represent the small southern town of Sparta, Mississippi. Actually, the producers had difficulty finding filming locations that were usable, because other, more modern structures were close enough to be picked up in the images.[1] Eight episodes were filmed—the two-hour pilot movie and six regular one-hour episodes. The series premiered on March 6, 1988, with the season finale airing May 3, 1988.

text: Many conflicts arose between Juanita Bartlett and series star Carroll O'Connor over the writing of the series. At first, she allowed him to consult on the series per his contract. After the pilot, however, she ordered scripts from her writers. O'Connor described these as "recycled material from other crime shows". He was disappointed in the writing, feeling that the writers were taking big-city stories and imposing them on a small town. He believed that the key to this show's success was to express its small-town locale and characters through the stories.[2] Scripts would be given to him marked FINAL: NO REWRITES, but O'Connor often rewrote scripts anyway. This angered the production staff members, which felt they were burning up fax machines with the changes.[2]  O'Connor described Bartlett as a very arrogant person.[1]

text: In the early episodes, there was an emphasis on grisly murders or other crimes, rather than the lives of the New South-era characters, for which the series later became known. Story lines included the pride of Sparta County getting her head bashed in, a man and his wife's distant cousin having an affair, the affair of a black man who was attempting to buy Sparta's newspaper, and a rich white woman ending up dead in the local newspaper plant after an argument between the woman and her husband. In the two-part episode "Blind Spot", a rich businessman and ex-friend of Tibbs, who stole a scholarship from him in high school, has promised to bring prosperity back to Sparta. But he is caught in a game of murder and drug dealing, using one of Sparta's richest mansions as his home base. The season closes with Scooter going with his uncle, Althea, and Virgil to discuss the possibility of having children.

text: Anne Marie Johnson, who played Althea, summed up what it was like to film the show in the little town of Hammond. She said, "My high school was bigger than this town".[citation needed]

text: Second season[edit]

text: Season two premiered on December 4, 1988 due to a writers strike; the season introduced a new look and set of executive producers, with on-location shooting moved from Louisiana to Covington, Georgia. The season premiere was aired as a two-hour TV-movie, "Don't Look Back"; the plot revolved around a copycat murder of one that Gillespie had investigated 20 years earlier. Also introduced were two new regular characters—Joanne St. John (played by Lois Nettleton), the chief's sometime girlfriend and owner of the local diner, "The Magnolia Cafe"; and Officer Wilson Sweet (played by Geoffrey Thorne), fresh out of the Police Academy. The episode also introduced the first of several new recurring characters, including Doctor (or, "Doc") Robb, the county coroner (played by veteran actor Dan Biggers). "The Creek" saw the introduction of the first new police character and the second prominent Georgia performer to claim a regular role on the series, "Officer Randy Goode" (1988–1993) played by Randall Franks, who was cast following the show's move to Covington, Georgia.

text: Plots in this season included a prominent citizen being murdered due to sexual abuse and incest in his family; Virgil's ex-partner and Althea's ex-lover (Michael Warren from Hill Street Blues) coming to visit for a reunion that no one would ever forget; Chief Gillespie's having to face his own bigoted past when he arrests a close friend (played by  Ed Ames) (who is also the sheriff of the neighboring county) for committing a racially motivated murder; Bubba's getting caught up in a murderous love triangle; Althea's niece "Nicole" visiting, and with new friend "Bobby Skinner" (Bubba's nephew) stumbling upon criminal malfeasance in the episode "City Mouse Country Mouse". Mary Crosby and Judith Chapman stir up trouble when the sisters are implicated in their father's murder. It is truly a sibling rivalry with a murderous twist. A bitter strike leads to murder, but not all is as it seems when a new manager takes over Thail River Mill and drives the union to strike after only three months—it is snowing in Sparta and "Mississippi is Burning".

text: During the filming of the episode "Walkout", Carroll O'Connor began to experience fatigue. After being checked by the set doctor, it was discovered that he needed sextuple heart bypass surgery, due to years of heavy smoking. During the last four episodes of the season, Joe Don Baker was brought in as Tom Dugan, a replacement for Chief Gillespie, who was said to be away at a police training conference at Quantico. Dugan was appointed acting chief by Councilwoman White, but he was actually working undercover for the FBI in an attempt to stop the assassination of a civil rights preacher. The season finale "Missing" has the chief being kidnapped by two men in pig masks. Carroll O'Connor wanted the chief to be undergoing heart surgery in the story line, but the husband and wife producers came up with this story line instead. It was the final straw in a long line of complaints; these producers were fired at the end of the season, with O'Connor becoming executive producer for season three.[1]

text: Note: When Jeri Taylor and her husband decided to do the show, she was quoted as saying, "I was one of those in the '60's that was out marching for civil rights," and "I was one of those who thought the major work had all been done. When we (Taylor and her husband, Moessinger) decided to do the show, we took research trips to the South, and we saw that there had been an enormous amount of change. We came back with a renewed vigor but also with the realization that there is still a lot more to be done. There is still deeply entrenched racism. And addressing that became a much larger element in our thinking about the show."

text: "What makes race relations a constant in our show is the two lead characters—one is white and one is black," Moessinger said. "Whether they are angry at each other, whether they're happy or sad, we're showing the interaction of two men who are trying to do the best in life. If we never put one race issue into it, if we never said one word about it, the message is there because it's showing how people ought to interrelate, how they ought to work together, how they ought to get along."[3]

text: Third season[edit]

text: In the third season, Carroll O'Connor took complete control of the show, after firing husband and wife executive producing team David Moessinger and Jeri Taylor.

text: This season saw a number of changes overall. The character of Joanne St. John was eliminated to make room for councilwoman Harriet Delong. Althea grappled with the effects and aftermath of rape, after she was attacked and raped by the music teacher at Sparta High School. It was also revealed that Parker was a Vietnam veteran. Dee Shaw joined the cast as officer Dee Sheppard.

text: In plot lines, Parker almost crosses the line between police ethics and love when he falls for Kate Morell and her daughter J.C.; a former boxer that used to run for the mob tries to blackmail them. The chief tries unsuccessfully to save him, telling Althea, "The FBI wants to buy what King Baylor knows before the mob kills him and the mob wants him dead before the FBI can buy him. It's that simple". Althea's reply is "Chief, I believe that is the coldest thing I have ever heard you say". There is a murder at a nursing home, and a race riot almost erupts when a white cab driver who got a black girl pregnant in The Bottoms is found dead with $1,500 missing. Gillespie and Tibbs take opposite sides in the case, creating some tense drama. Althea's girlfriend from high school visits from Philadelphia and quickly takes an interest in Officer Sweet, but things end tragically. The chief must save a young girl from being tried as an adult after she is charged with killing her parents and hiding their bodies.

text: In "First Girl", Gillespie hires Christine Rankin, Sparta PD's first female black officer. Her life is tragically cut short, making room for her replacement, Luanne Corbin, played by Crystal R. Fox. Luanne would remain a prominent character throughout the rest of the series, although Crystal Fox was listed in the ending credits as a guest star until season seven where she finally appeared in the opening credits.

text: In the two-part episode, "Citizen Trundel" (written by O'Connor, Cynthia Deming, and William J. Royce), Harriet DeLong's sister Natalie is murdered by her secret lover, multimillionaire V.J Trundel. The situation causes Harriet a tremendous amount of grief, not only because of Natalie's murder, but because Gillespie and Tibbs are not able to implicate Trundel in the crime, much less charge him for it. In Part Two, it is shown that Norman Luft and Jessica Franks, two of Trundel's most trusted employees, facilitated not only Natalie's murder-- but also the murder of the man they hired to kill her. Jessica is arrested, and Luft is apprehended attempting to leave Sparta by private plane with Trundel. Gillespie confronts Trundel with the knowledge that even though he has escaped a murder charge, he will still have to live with the burden of having his lover and the mother of his son, Eric Delong, murdered and having to live with the risk that Eric would one day confront him over it. Unable to bear the weight of his guilt, Trundel commits suicide by crashing the plane only minutes after taking off. This episode was of special significance to series costar Denise Nicholas, who played Harriet DeLong. Ten years before, her real-life sister had been murdered and the culprit had never been caught. When Carroll O'Connor approached Denise about the story line, she had to write him a note explaining the situation. He offered to have her not appear in the episode but she chose to do so to bring closure for her and her family. Only O'Connor and director Leo Penn knew the truth during filming. This is the first episode in which we see Bill and Harriet's relationship begin to gel.[4]

text: Rollins' substance abuse problems[edit]

text: During the second half of season 3, Howard Rollins took six weeks off when he entered a drug and alcohol rehab program to battle his addiction issues.[5] The episodes he missed were "King's Ransom", "Triangle", "Hello in There", "December Days", and "An Angry Woman". MGM worked around his rehab schedule. Episodes were not necessarily aired in the order they were filmed, which explains why Tibbs was present one week and not the next. To explain his absence, he was said to be in New Orleans working for the FBI. He considered committing suicide shortly before Christmas 1989, prompting his stay in rehab.[5] Carroll O'Connor threatened to sue a tabloid which published a story saying that MGM and Carroll had fired Rollins for being absent from the set due to his problems.[5] Denise Nicholas, who played Harriet Delong, said "Carroll set the standard for loyalty. If he liked you, he really liked you and would be there for you" [TV Guide, July 2001].

text: Fourth season[edit]

text: Cynthia Deming and William J. Royce were made story editor(s).

text: The season begins with a two-hour movie titled "Brotherly Love" and the birth of Virgil and Althea's twins. William and Sarah Tibbs were welcomed into the world on September 18, 1990. While Althea is waiting to go into labor, Tibbs' friend from the Philadelphia Police Force is murdered, and Tibbs heads up to the "big city" to clear his friend's name, only to be framed for murder himself. It is now up to Chief Gillespie to find out the truth, clear Virgil's name, and make it home in time for the twins' birth. Other stories include a mild-mannered teacher being accused of child molestation, only to commit suicide due to inflammation from the press. In "Family Matters", Virgil's cousin is a suspect in a string of robberies. Virgil promises his Aunt Ruta that he wants to be a family again and that Ty will not get hurt. When the boy ends up shooting himself while fighting with Virgil for the gun used in the robberies, Ruta cuts herself off from the rest of the family. There is a Christmas clip show, a show about a bounty hunter, and a story line in which the Sparta P.D. has to save a wrongly convicted man from death row, among many other story lines.

text: Harriet DeLong's ex-husband Vic returns to Sparta plotting to rob his former employer in a revenge scheme. On a misty Sunday morning, three men shoot a security guard at the Lambry plant and steal a bundle of money waiting to be paid out on Monday morning. Harriet's son Eugene tries to assist his father and almost loses his life. The case brings Bill and Harriet closer together, while it drives a wedge between Harriet and Eugene. Eugene reminds his mother that "Aunt Natalie was killed by a white man", while Bill brushes off Eugene's fool notions about him and his mama for now. Virgil, on the other hand, is not buying it and can see the relationship between Bill and Harriet developing quite nicely.

text: The season closes with Althea close to a breakdown over the stress of Virgil's job on the police force after he is almost killed by a stray bullet which he does not tell her about. She is worried that her children will grow up without their father. She begs him to try something different. Chief Gillespie burns up the wires to get Virgil on his way to law school, and Althea apologizes for not being more understanding as she, Virgil, and Chief Gillespie share a glass of wine together.

text: Fifth season[edit]

text: The fifth season begins with the revelation that Chief Gillespie has a daughter by the name of Lana Farren, played by Christine Elise (formerly of Beverly Hills, 90210). The chief is now good friends with her mother, Georgia Farren, played by legendary actress Stella Stevens. Georgia Farren asks Bill to help her put some of her affairs in order and to keep all of her "boyfriends" as well as her ex-husband away from her assets, which she intends to leave to Lana.  Bill immediately puts Ted Marcus on the case to assist Lana in obtaining the property meant to be given to her by her mother. In the meantime, Georgia returns to Gulfport and is murdered. The chief takes this very personally and sets out to find her killer, Ken Farren, who evidently learns that Bill Gillespie is Lana's real father. At the end of the episode, Lana finds out that Bill is her real father but does not want to have anything to do with him because of his nonexistence in her life for 20 years. This hurts Bill deeply, and he has a hard time dealing with it.

text: Other story lines include a taxidermist who is obsessed with a schoolteacher, a game of high-stakes poker that ends in murder, Bubba's finding out that Sheriff McComb's deputy is growing pot on the side, Sweet's finding out the truth about the murder of his grandfather in 1948 (a story based on the life of Medgar Evers), and a humorous episode in which a family reunion goes awry after the father returns to collect the money he stole in a bank robbery 15 years before, only to find out that the mother has remarried and spent a good portion of the money. Once the money is located, the insurance company wants it back, but Bill and Virgil keep the money as evidence—requiring the insurance company to sue the police department to recover the funds. In "Moseley's Lot", one brother wants the other dead after he drags two thugs from New Orleans home to Sparta. A once-promising family business is destroyed over drugs, money, and jealousy.

text: Season 5 sees the return of Virgil's Aunt Ruta in "Ruta's Awakening". Ruta is the only witness to a struggle that ends in the death of a young robbery suspect. Her prejudice against the police and against Virgil clouds her memory of the incident. But after visiting her son Tyrell in prison, whereupon he tells her that the shooting that left him hospitalized was not Virgil's fault, her memory of the incident returns, and the episode ends with Virgil and Ruta happily reconciled.

text: In "Sanctuary" and "The Law on Trial", Sheriff McComb has Gillespie and Tibbs brought up on charges after an escaped prisoner is given sanctuary in a monastery and the two don't arrest him when he refuses to give himself up. Althea fears that if Virgil is convicted, it will be the end of his career as a cop and will hinder his chances of being an attorney. Judge Simms presides over the case. The jury is not able to reach a verdict, and Gillespie and Tibbs are freed. Ted Marcus represents Gillespie and Tibbs in the trial, and Father DiMarco represents himself at trial. Father DiMarco's heartfelt summation to the jury contributes to the case being dismissed (though that is not revealed until the start of Season 6).

text: The conflict between Sheriff McComb and Chief Gillespie lingers on through several more episodes, and that conflict affects every crossover dealing with subsequent interactions between McComb's deputies and Gillespie's officers. It isn't until the arrival of Chief Hampton Forbes (Carl Weathers) that we see Sheriff McComb and Chief Gillespie as friends again.

text: The episode and the season end with Althea and Virgil celebrating Virgil's being able to attend law school while remaining on the payroll of the Sparta Police Department. Bill and Harriet spend the night together.

text: Sixth season[edit]

text: At the beginning of Season 6, In the Heat of the Night moved from NBC to CBS. Originally, CBS opted to pick up the series for only a set of six two-hour movies. However, it was eventually picked up for a full 22-episode order.

text: The first two episodes of the season see the affair between Gillespie and DeLong intensify, only to be interrupted by a crack war involving Eugene Glendon. Eugene is Harriet DeLong's son from her marriage to Vic Glendon, a convict who came back to Sparta to rob the mill and former workplace of his employer where a cop was murdered during the attempt to apprehend the robbers. Vic Glendon is later convicted and sent to death row at Parchman Prison.

text: Althea Tibbs witnesses the suicide of one of her students, Garth Watkins (played by Walton Goggins), causing her to suffer a near mental breakdown. Garth's girlfriend has long broken up with him and taken to older, married men, but Garth is still obsessed with her. Garth steals the boots and gun of his girlfriend's stepfather and travels to Pervis Lake and sits in wait for Megan Fowler (the girlfriend) and Lyle Ridley (the older married man) and fatally shoots Lyle while he and Megan are chasing each other outside the cabin that belongs to Lyle Ridley and his wife. Parker and Dee suffer the dreaded task of traveling to the Ridley residence to tell Mrs. Ridley that her husband was shot at their lake home and that he was with a 17-year-old girl.

text: Other highlights this season included the return of Luanne's brother (played by Designing Women's Meshach Taylor), a faded country music singer (played by Robert Goulet) who ends up committing murder; the reconciliation between Gillespie and his estranged daughter Lana, Bubba's being stalked by an obsessed admirer; Sweet's being falsely accused of accepting a bribe; and a two-part episode directed by Larry Hagman involving the white supremacy that still exists in the new South. In a two-part episode written by O'Connor and Cynthia Deming, titled "Even Nice People" and "Lake Winahatchie", the mob, led by their real estate connection Lewis Alvin Epp, tries to force Lana off her farmland, first by trying to buy it and then by torching it so that they can build the "Sparta South Development". Burgess Meredith (in one of his last acting roles) appears in both episodes as an eccentric judge overseeing the case (he would return for a brief cameo in Season 7.)

text: The season ends with Bill and Harriet forced to confront the impending execution of Harriet's ex-husband and Eugene's disapproval of their relationship. Despite not wanting to hurt Eugene, they both go forward with their growing romance.

text: Rollins' firing[edit]

text: Rollins was fired due to health reasons plus three outstanding warrants in Rockdale County and the city of Covington, GA.[6] He was replaced for season seven by Carl Weathers. Filming began on April 28, 1993. Rollins had not been seen on the set since January 1993, when season six wrapped. Despite numerous attempts by the media to contact Rollins, who was believed to be living in New York City, only series star Carroll O'Connor was in contact with Rollins during this period. It was hoped that Rollins would get his legal and personal issues resolved and return to the series full time, both to practice law and to assist the Sparta P.D. with cases, but this was not the case.

text: After season 6, Anne-Marie Johnson and Geoffrey Thorne left the series alongside Rollins. Rollins would return occasionally as a guest star, while Johnson took a starring role on Fox's In Living Color. Thorne left to pursue a career as a novelist and screenwriter; his character simply vanished from the series without any explanation.

text: Seventh season[edit]

text: Season 7 began with Bill Gillespie being forced out of office and former Memphis, Tennessee Police Department Inspector Hampton Forbes hired as the new police chief. After nearly three decades on the Sparta police force, Gillespie does not receive a new contract from the city council because of his open relationship with Harriet DeLong. However, Gillespie is soon appointed as the acting Sheriff of Newton County when Nathan McComb suffers a heart attack and is too ill to continue his duties. Bill's first case as Sheriff is to solve the murder of one of the richest families in Sparta—the Barons. Wade Hatton, played by Stacy Keach, is a lawyer from New Orleans who has returned to his native Sparta to revisit his childhood memories and romance Sarah Hallisey. The prime suspect in the case is a 16-year-old black youth, played by Wayne Brady with an intellectual disability. Gillespie eventually solves the case with the help of Hatton, Hallisey, and Judge Cully—much to the dissatisfaction of District Attorney Darnell, who feels the prisoner is being treated in a privileged status due to his disability. Meanwhile, Chief Forbes is escorted on a driving tour of Sparta by Bubba Skinner and Officer Covey. Forbes gets to see both the finest street in town, along which Bubba indicates that he has solved many major crimes, as well as "The Bottoms". Chief Forbes soon realizes that Sparta is no different from Memphis, and he and Gillespie will need to work together to keep the town safe from the criminal elements. Howard Rollins returns in his new capacity as attorney Virgil Tibbs and assists on three of the Sparta PD's cases after having moved into Ben Taylor's law office.

text: Other cases involve a friend of Bubba Skinner's being given the AIDS virus from a lover who knew he had it, a nine-year-old little girl being killed because of a drunk driver (Hagman-directed), a young inter-racial couple being stalked by a white supremacist (Brent Lunay), first seen in the episode "Odessa", written by Denise Nicholas. Other cases include Parker's being accused of police brutality, and the return of Daddy Roy and Miz Rhoda. Both Anne Meara and Jerry Stiller make special guest appearances in two separate episodes. Gillespie must once again confront his racist past when a new synagogue moves into Sparta and the Rabbi detests Gillespie for being an anti-Semite back in the 1960s. This both angers and shocks Harriet. Lana Gillespie also makes one final appearance as Bill's daughter in the Hagman-directed episode "A Love Lost", in which he must protect her from a former boyfriend who is involved in a gun running scheme with someone in Sparta.

text: In the episode "Ches and the Grand Lady", Bobby Short reprises his role as the blues musician from "Sweet, Sweet Blues". The episode also guest stars Jean Simmons as the dying grand dame of Sparta who also happens to be Ches's old flame and the overbearing great-aunt of Lonnie Jamison. Another episode involves the return of Maybelle Chesboro (played by Elizabeth Ashley), the ex-madam. She has returned to operate a legal phone sex business. One of her employees tries to blackmail one of Holly Colmer's friends and ends up getting shot. Chesboro decides to give up working in the business for good, but not before visiting Gillespie and attempting to get romantic with him.

text: Finally, in "Dangerous Engagement", Gillespie and DeLong tie the knot at the same sanctuary involved in the sanctuary case from season five. Father DiMarco has since died, but the new Monk agrees to marry them. Chief Forbes serves as best man. In the meantime, a newspaper misprint makes Gillespie the target of an escaped killer from Texas whose father Sheriff McComb sent to death row. His son is now seeking revenge.

text: The season and the TV series wraps up with the two-hour movie of the week, "Give Me Your Life", starring Peter Fonda as Appfel. The story (by O'Connor and written by Cynthia Deming & William J Royce) is loosely based on the real-life drama in Waco, Texas with David Koresh and his followers.

text: TV movies[edit]

text: Four made-for-television movies were produced  during the 1994-95 season. Once released on DVD, these movies combined were considered to be the eighth season of the show.[7] The movies were:

text:
A Matter of Justice
Who was Geli Bendl? (directed by Larry Hagman)
By Duty Bound
Grow Old Along with Me

text: Series co-star Hugh O'Connor committed suicide two months before the fourth film aired.  When the film was broadcast in its original, two-hour format, a black screen was added in between the intro tag and the opening title; it read "In memory of Hugh O'Connor: 1962–1995".

text: Writing staff[edit]

text:
Carroll O'Connor (1989–95) as Matt Harris
Mark Rodgers (1989–90)
David Moessinger (1988–89)
Jeri Taylor (1988–89)
Edward Deblasio (1989–90)
Nancy Bond (1988–90)
William J Royce (1989–94)
Cynthia Deming (1990–94)
Robert Bielak (1990–91)
Mitch Schneider (1990–94)
Joe Gannon (1991–94)
Denise Nicholas (1992–95)
Terri Erwin (1989–91)
Bill Taub (1991)

text: Cast[edit]

text:
Actor
Role

Carroll O'Connor
Starred in the lead role of William O. "Bill" Gillespie. Gillespie was a tough but honorable small city police chief. At first somewhat resentful of Virgil Tibbs, Gillespie would later become very close to Virgil and the rest of the Tibbs family. It should be noted that their relationship in the TV series is much less adversarial than it is in the film version. For the first six seasons he was the chief of the Sparta Police Department until he was fired by the city council at the beginning of the 7th season. He would then become interim County Sheriff after the previous Sheriff became too ill to continue his duties. Gillespie would become the permanent Sheriff by the end of the series. Chief Gillespie was a World War 2 Veteran and identified himself as serving with a colored man in the 227th Military Police (it is assumed the 227th was a colored unit and Gillespie was the commanding officer). Gillespie had a penchant for wearing high-powered sidearms such as the Colt Python and later a brushed chrome Desert Eagle. Gillespie was married at one time to Anna, his Italian war bride whom he brought home from his WWII service in Italy. Anna became pregnant - both she and their son would die in childbirth. He also had an older daughter Lana, played by Christine Elise. Gillespie eventually fell in love with Harriett DeLong. Throughout the series run, O'Connor was one of the actors to appear in every episode of the series on both networks (NBC) and (CBS), with the exception of four shows near the end of the 1988-89 season that he missed while recovering from open heart surgery.

Howard Rollins
Starred in the lead role of Virgil Tibbs. Virgil had grown up in Sparta but later moved north and became a police detective in Philadelphia, PA. He would later return to Sparta after being offered a job as chief of detectives and the rank of Captain with the city police department. At first Tibbs and Gillespie butted heads, but would soon become close friends - Gillespie even became Godfather to Virgil and Althea's twins. Tibbs also initially clashed with Bubba early in the series, but after helping Bubba clear his name during a case where he was falsely accused of rape, they became good friends as well. Even though some city council members wanted to make him chief, Tibbs firmly rebuffed their offers, preferring to work with Gillespie. After continued legal problems, Rollins was dropped from the series in 1993, and Tibbs was written out of the series as having left the community following his graduation from law school and becoming an attorney in private practice.  Rollins would return as a guest star several times during the 7th season in his new profession, attorney at law.

Alan Autry
Played Virgil Lawrence "Bubba" Skinner. At first Bubba was something of a redneck. Intimidating and physically powerful, he was never afraid to use force when needed, but despite his rough exterior, he was a good man deep down. He was also a sort of ladies' man around Sparta, as he always seemed to have a new girlfriend. He was known to turn female heads - including that of Althea Tibbs who refers to him as a "hunk." Bubba was deeply resentful of Virgil's presence on the police force at first, clashing with him on several occasions. He eventually became close friends with the Tibbs family, particularly after Virgil helped clear his name in a false allegation of rape. As the series progresses, Bubba is shown to be a brave and honorable man who is more complex and intelligent than people give him credit for. Through the course of the series, Bubba became more racially tolerant, referring to bigots and racists as "knotheads." Bubba was also from a large family, and was shown several times during the series to be an expert shot with a rifle. When the Sparta police needed a sniper (such as when Captain Tibbs's wife Althea was taken hostage in the episode ".......And then you die,") it was Skinner who took the shot with a scoped rifle kept in the trunk of his squad car. Bubba carried a Smith & Wesson Model 10 revolver in his belt holster like most of the other Sparta police officers. In Season 1, Bubba's rank seemed to be patrolman but was never explicitly stated. By Season 2's premiere he was a Sergeant. Eventually he rose to the rank of Captain before Gillespie left the Sparta Police. In Season 5, it is revealed that Bubba's first and middle initials are V.L. Bubba also always wore "white socks" with his uniform. Bubba usually was the one who was asked to arrest the tougher suspects due to his large size and immense strength.

Anne-Marie Johnson
Starred as Virgil's wife, teacher and counselor Althea Tibbs. She starred in that role for six seasons. Althea's life in Sparta was difficult—she was raped at the beginning of the third season, and later suffered a mental breakdown after witnessing the suicide of one of her students. Althea did not reappear for the 7th season, and her character was written out as Althea had been separated from Virgil and moved back to Pennsylvania.

Lois Nettleton
Played Joanne St. John from 1988 to 1989. She was the owner of the Magnolia Cafe, a popular eatery in Sparta (as seen in the show's opening). After it was revealed that Joanne was once a prostitute, she eventually left Sparta.

David Hart
Played Parker Williams. He was a very perceptive character. He genuinely loved the people of Sparta whom he had sworn to serve and protect, and he often sensed when someone was hurting. Parker knew everybody in town and was able to get through to them because of his kindness. Parker generally sat behind the dispatcher's desk, handling the telephone and radio, although he also was assigned to patrol duty. In 1994, he rose to the rank of Senior Sergeant. Parker was a Vietnam veteran, as explained in the episode "My Name is Hank." As a comic relief, Parker always had a Mason jar of sweet tea on his desk, including when he was at the Tibbs's house for Christmas in the episode "Blessings." Parker can be seen holding his tea jar with a Christmas bow stuck on it.

Christian LeBlanc
Portrayed Junior Abernathy, a patrolman seen only during Season 1. Junior was a young and inexperienced policeman who often was chastised by Detective Tibbs or Chief Gillespie for not knowing proper police procedure. However, Junior often rose to the occasion to assist in arrests or at other incidents in Sparta.

Geoffrey Thorne
Joined the cast as Wilson Sweet in 1988. Aside from Tibbs, Sweet was one of the first black men to join the force. His ambition was to rise in the ranks of the Sparta police force and become Sparta's first black Police Chief - a part which was eventually played by Carl Weathers. The character disappeared in Season 7 after Thorne left the show and was never mentioned again.

Hugh O'Connor
Played the role of Lonnie Jamison, an officer and senior investigator on the Sparta police force. Lonnie eventually rose to the rank of Lieutenant and Acting Chief of Detectives. Lonnie was a very capable officer and took his job seriously. He usually had a serious and straightforward personality, with a dry humor that always fit the moment, and he was an amiable and friendly person overall. One of the many facets of Lonnie's character was fierce, never-give-up loyalty to his friends. A prime example of that loyalty occurred over several episodes as Lonnie's friendship with Harriet DeLong's son Eugene. Lonnie was Eugene's track team coach at Sparta High, and it was Lonnie Jamison who was able to get through to the young man when Eugene's father was being tried for murder, episode "No Other Road." Later, in "A Small War," when Eugene's friend was killed in a drive-by at a drug pusher's house, Lonnie tried to convince Eugene to talk about what he had witnessed. Eugene resisted, testing Lt. Jamison's patience, but when Eugene agreed to help the police identify the shooter, it was Lonnie who drove him up to Jackson. Actually, Lonnie let Eugene drive, and they took Jamison's Corvette. That scene was another example of Lonnie helping to get through to Eugene. Lonnie was a crack shot with a rifle and was often selected by Chief Gillespie to handle a situation requiring a long range rifle shot, as in episodes "My Name is Hank," "An Eye for An Eye," and "CrackDown." Along with Bubba, the Sparta Police had a very lethal sniper team.

Carl Weathers
Joined the cast in the final season as Police Chief Hampton Forbes. He was picked to lead the department after the controversial firing of Bill Gillespie. Forbes was the first black chief of the department and a 20-year veteran of the Memphis, TN, police department, serving in one of the four police districts in the city of Memphis. He retired from the MPD to become the new Police Chief in Sparta. Forbes became friends with Gillespie and often worked closely with him when Gillespie became county sheriff.

Crystal R. Fox
Played Luanne Corbin. After the first black woman to join the force, Officer Christine Rankin, died in the line of duty on her first day on the job, Corbin was recruited to take her place. Crystal was featured in the episode "Singin' the Blues," which gave her the opportunity to display her talent as a singer as well as a fine actress. Her beautiful singing voice was also featured in the episode "Odessa," where she sang the Gospel song "Jesus Savior, Pilot Me."

Denise Nicholas
Played Sparta City Council woman Harriet DeLong. Harriet's relationship with Chief Gillespie was deeply adversarial in the beginning, and the two clashed often when she first appeared on the show. But over the course of the series, Harriet saw Gillespie's softer, more caring side and began to think more fondly of him. By the time Denise Nicholas became a series regular, Harriet and Gillespie were becoming a couple, much to the disapproval of her son, Eugene. In the two-part episode, "Citizen Trundel," Harriet's sister, Natalie was the mistress of conniving businessman, V.J. Trundel, who later had her murdered. They had a son named Eric from their illicit affair, and Harriet eventually gained custody of him after Trundel committed suicide by deliberately crashing his private airplane after a confrontation about the murder with Gillespie. Emily Trundel, V.J.'s estranged widow, attempted to gain custody of Eric in the following season, but only succeeded in gaining visitation rights, something Harriet deeply opposed.

Randall Franks
Played Officer Randy Goode (1988–1993) Randy Goode began his work on the series as a partner to Wilson Sweet in "The Creek;" he soon began driving Chief Gillespie and Detective Tibbs around.

Harvey E. Lee Jr.
Played Officer Ken Covey. (Joined the show in the sixth season.)

Mark Johnson
Played Officer Luke Everett.  (Joined the show in the sixth season.)

text: Recurring cast[edit]

text:
Actor
Role

Maureen Dowdell
Played Nurse Tracey Boggs, Bubba's girlfriend. Also played Nurse Jill and Lydia Kinsey.

Thom Gossom Jr.
Ted Marcus

Fran Bennett
Virgil's aunt Ruta Gibson

Karen Carlson
Sarah Hallisey

Rugg Williams
Eugene Glendon

Wallace Merck
Colmer

Christine Elise
Lana Farren - Gillespie's daughter by Georgia Farren as the result of a long-ago love affair. They had no relationship while Lana was growing up.

Adair Simon
Emily Trundel

Bob Penny
Alvin Epp

Scott Brian Higgs
Randy Calhoun

Wilbur Fitzgerald
Dist. Atty. Gerard Darnelle

Afemo Omilami
Jimmy Dawes

Burgess Meredith
Judge Cully

Stuart Culpepper
Judge Henry Sims

Joe Don Baker
Captain Tom Dugan - A retired Mississippi Highway Patrol police captain, Dugan appeared on the last four episodes of the second season. Baker was brought in as a stand-in for Carroll O'Connor while O'Connor was recovering from open heart surgery. Dugan was placed in the department by the FBI to uncover a plot by white supremacists to assassinate a civil rights leader. Dugan was murdered by these same white supremacists at the end of the second season. Dugan's godson, who had become involved with these people, later agreed to help the police.

Ron Culbreth
Sheriff Nathan McComb - the former county sheriff. Culbreth appeared on nine episodes as Sheriff McComb. In the 7th season, McComb became too ill to continue his duties, and Gillespie was appointed as acting sheriff in his place. Prior to his appearances as McComb, Culbreth also appeared on the episode Missing in another guest role.

Pat Hingle
Roy Eversole - Parker Williams' step-father. Hot tempered, Eversole had a great deal of difficulty maintaining steady employment. Eversole was once a murder suspect after getting into a heated argument with a former employer, who was subsequently found dead a short time later.

Tonea Stewart
Virgil's aunt Etta Kibby

Dee Shaw
Officer Dee Shepard

Jen Harper
Dr. Day

text: Guest stars[edit]

text: During the series' 7½-season run, many familiar, unfamiliar, and longtime character actors and actresses have made guest appearances, and others were newcomers who went on to become well-known. Some of those appearing in The Heat of the Night episodes were: Ed Ames, Frances Fisher, Rod Masterson, Mel Stewart, Denzel Washington, Nana Visitor, Gail O'Grady, Peter Fonda, Don Galloway, Corbin Bernsen, Dana Barron, Marco St. John, Larry Black, Ted Lange, Mickey Jones, Mitchell Laurance, Laura Johnson, Jordan Vaughn, Martha Byrne, Walton Goggins, Maury Covington, Earl Holliman, Michael Beck, Randy Brooks, Wayne Brady, Art Evans, Nicolas Cowan, Lou Walker, Alan Arbus, Robert Goulet, Bobby Short, Iman, William Sadler, Michael Spound, Bill McKinney, Lisa Pelikan, Mark Rolston, Jennifer Bassey, Marc Macaulay, Jean Simmons, Thomas Jefferson Bird, Vanessa Bell Calloway, J.D. Hall, John Davis Chandler, George C. Scott, Joe Seneca, Stephen Root, Bruce Kirby, Lisa Rieffel, Marla Gibbs, Ernest Lee Thomas, Ken Marshall, Laurence Fishburne, Logan Ramsey, Josh Lucas (as Joshua Lucas), Ted Manson, Mariska Hargitay, Jason Beghe, Christopher Templeton, Eric Pierpoint, Meshach Taylor, Francesco Quinn, Jeffrey Buckner Ford, Gary Anthony Williams, Richard McKenzie, Michael Horton, Fred Thompson, Craig Shoemaker, Stephen Nichols, Stacy Keach, Mitchell Anderson, James Best, Sonny Shroyer, Michael Warren, Byron Cherry, Whitman Mayo, John Diehl, Melvin Van Peebles, Ken Curtis, Louise Fletcher, Victor French, among many others. Future Dr. Quinn Medicine Woman stars, Helene Udy, William Shockley and Chad Allen made guest appearances. Future Desperate Housewives star Doug Savant and veteran actor Kevin McCarthy also made their guest appearances on the two-part pilot episode, as well as O. J. Simpson, who made a cameo appearance.

text: Broadcast history and ratings[edit]

text: The series debuted as a midseason replacement for the short-lived NBC series J.J. Starbuck, premiering on March 6, 1988. The series ran on the network until May 19, 1992, then was shown on CBS until its finale after an eighth season, on May 16, 1995.

text:
Season
Time
Rank
Rating
Viewers

1987–88
Tuesday at 9:00-10:00 PM on NBC
19
17.0
15,639,200

1988–89
18
17.3
15,564,900

1989–90
19
16.9
13,871,900

1990–91
21
14.9 (tied with Major Dad)
N/A

1991–92
Tuesday at 9:00-10:00 PM on NBC (October 1, 1991 - January 7, 1992)Tuesday at 8:00-9:00 PM on NBC (January 14 - May 19, 1992)
30
13.1 (tied with The Golden Girls)
N/A

1992–93
Wednesday at 9:00-10:00 PM on CBS
46
N/A
10,630,000

1993–94
Thursday at 8:00-9:00 PM on CBS (September 16, 1993 - January 6, 1994)Wednesday at 9:00-10:00 PM on CBS (January 12 - May 11, 1994)
N/A
N/A
N/A

text: Home media[edit]

text: TGG Direct released the first season on DVD in Region 1 on August 30, 2012.[8] The eighth and final season was released on June 11, 2013.[7]

text: On October 23, 2012, TGG Direct released an 8-disc best-of set entitled  In the Heat of the Night - 24hr Television Marathon.[9]

text: TGG Direct released seasons 4 and 5 onto DVD on December 10, 2013. However, due to licensing issues, the following episodes are missing from the box set: Brotherly Love, Shine On Sparta Moon, Sweet, Sweet Blues, Sanctuary, Law On Trial.[10][11]

text:
TGG Direct released seasons 2 & 3 in a single boxed set onto DVD on March 11, 2014. However, due to clearance issues, the following episodes are excluded from Season 2 and Season 3
Season 2 Excluded Episodes: The Family Secret, The Hammer and the Glove, A Trip Upstate, Intruders, Sister Sister, Walkout
Season 3 Excluded Episodes: Fairest of Them All, Crackdown, Anniversary, My Name is Hank, King's Ransom, A Loss of Innocence, Home is Where the Heart Is, Indiscretions, Citizen Trundel Part 1 and Part 2

text: TGG Direct also released seasons 6 and 7 in individual boxed sets onto DVD on March 11, 2014. However, due to clearance issues, the following episode is excluded from Season 6: Random's Child and the following episodes are excluded from Season 7: Singin' The Blues, Every Man's Family, Maybelle Returns, Ches and the Grand Lady, Dangerous Engagement.

text: Locations[edit]

text: The television series also took place in a fictionalized version of Sparta, Mississippi. While there is a real Sparta, the version of Sparta shown on television is very different from the real town. For example, the TV Sparta is situated along Interstate 20, while the real town is nowhere near any interstate. During the first season, Hammond, Louisiana was the site of the show's production. In the second season, the show was moved to Georgia, to an area east of Atlanta and it remained there for the rest of its run. The principal area of Sparta was in fact downtown Covington, Georgia. Rural scenes were filmed in a wide surrounding area, in the Georgia counties of Newton (where Covington is located), Rockdale, Walton, Morgan, and Jasper. Decatur in Dekalb County was used as a stand-in for an episode as the Mississippi Capital city of Jackson, and Atlanta itself was used in one episode, in which Bubba worked on a case there. In fact, during the series' run, many of the cast members had homes in the area and were often spotted in local restaurants and retail stores. The cast members would also go around to local schools to speak to students.

text: Soundtrack[edit]

text: The theme song, "In the Heat of the Night," was recorded by Quincy Jones, and is usually paired with "They Call Me Mr. Tibbs" on albums. Bill Champlin of the band Chicago sang the opening theme song for the television series.

text: Randall Franks and Alan Autry co-produced the cast CD "Christmas Time's A Comin'" for Sonlite and MGM/UA featuring the entire cast and a host of music stars and it was released Christmas 1991 and 1992 and was among the top holiday recordings of those years around the South and Midwest.


document_title: Cerebrum

question_text: where is the cerebrum located in your brain

root

text: Cerebrum

text: Structure[edit]

text: The cerebrum is the largest part of the brain. Depending upon the position of the animal it lies either in front or on top of the brainstem. In humans, the cerebrum is the largest and best-developed of the five major divisions of the brain.

tag: p

text: The cerebrum is made up of the two cerebral hemispheres and their cortices, (the outer layers of grey matter), and the underlying regions of white matter.[1] Its subcortical structures include the hippocampus, basal ganglia and olfactory bulb. The cerebrum consists of two C-shaped cerebral hemispheres, separated from each other by a deep fissure called the longitudinal fissure.

text: Cerebral cortex[edit]

text: The cerebral cortex, the outer layer of gray matter of the cerebrum, is found only in mammals. In larger mammals, including humans, the surface of the cerebral cortex folds to create gyri (ridges) and sulci (furrows) which increase the surface area.[2]

text: The cerebral cortex is generally classified into four lobes: the frontal, parietal, occipital and temporal lobes. The lobes are classified based on their overlying neurocranial bones.[3]

text: Cerebral hemispheres[edit]

text: The cerebrum is divided by the medial longitudinal fissure into two cerebral hemispheres, the right and the left. The cerebrum is contralaterally organized, i.e., right hemisphere controls and processes signals from the left side of the body, while the left hemisphere controls and processes signals from the right side of the body.[3] There is a strong but not complete bilateral symmetry between the hemispheres. The lateralization of brain function looks at the known and possible differences between the two.

text: Development[edit]

text: In the developing vertebrate embryo, the neural tube is subdivided into four unseparated sections which then develop further into distinct regions of the central nervous system; these are the prosencephalon (forebrain), the mesencephalon (midbrain) the rhombencephalon (hindbrain) and the spinal cord.[4] The prosencephalon develops further into the telencephalon and the diencephalon. The dorsal telencephalon gives rise to the pallium (cerebral cortex in mammals and reptiles) and the ventral telencephalon generates the basal ganglia. The diencephalon develops into the thalamus and hypothalamus, including the optic vesicles (future retina).[5] The dorsal telencephalon then forms two lateral telencephalic vesicles, separated by the midline, which develop into the left and right cerebral hemispheres. Birds and fish have a dorsal telencephalon, like all vertebrates, but it is generally unlayered and therefore not considered a cerebral cortex. Only a layered cytoarchitecture can be considered a cortex.

text: Functions[edit]

text: Note: As the cerebrum is a gross division with many subdivisions and sub-regions, it is important to state that this section lists the functions that the cerebrum as a whole serves. See main articles on cerebral cortex and basal ganglia for more information. The cerebrum is a major part of the brain, controlling emotions, hearing, vision, personality and much more. It controls all voluntary actions.

text: Movement[edit]

text: The cerebrum directs the conscious or volitional motor functions of the body. These functions originate within the primary motor cortex and other frontal lobe motor areas where actions are planned. Upper motor neurons in the primary motor cortex send their axons to the brainstem and spinal cord to synapse on the lower motor neurons, which innervate the muscles. Damage to motor areas of cortex can lead to certain types of motor neuron disease. This kind of damage results in loss of muscular power and precision rather than total paralysis.

text: It functions as the center of sensory perception, memory, thoughts and judgement; the cerebrum also functions as the center of voluntary motor activities

text: Sensory processing[edit]

text: The primary sensory areas of the cerebral cortex receive and process visual, auditory, somatosensory, gustatory, and olfactory information. Together with association cortical areas, these brain regions synthesize sensory information into our perceptions of the world.

text: Olfaction[edit]

text: The olfactory bulb, responsible for the sense of smell, takes up a large area of the cerebrum in most vertebrates. However, in humans, this part of the brain is much smaller and lies underneath the frontal lobe. The olfactory sensory system is unique since the neurons in the olfactory bulb send their axons directly to the olfactory cortex, rather than to the thalamus first. Damage to the olfactory bulb results in a loss of olfaction (the sense of smell).

text: Language and communication[edit]

text: Speech and language are mainly attributed to the parts of the cerebral cortex. Motor portions of language are attributed to Broca's area within the frontal lobe. Speech comprehension is attributed to Wernicke's area, at the temporal-parietal lobe junction. These two regions are interconnected by a large white matter tract, the arcuate fasciculus. Damage to the Broca's area results in expressive aphasia (non-fluent aphasia) while damage to Wernicke's area results in receptive aphasia (also called fluent aphasia).

text: Learning and memory[edit]

text: Explicit or declarative (factual) memory formation is attributed to the hippocampus and associated regions of the medial temporal lobe. This association was originally described after a patient known as HM had both his left and right hippocampus surgically removed to treat chronic temporal lobe epilepsy. After surgery, HM had anterograde amnesia, or the inability to form new memories.

text: Implicit or procedural memory, such as complex motor behaviors, involves the basal ganglia.

text: Short-term or working memory involves association areas of the cortex, especially the dorsolateral prefrontal cortex, as well as the hippocampus.

text: Other animals[edit]

text: In the most primitive vertebrates, the hagfishes and lampreys, the cerebrum is a relatively simple structure receiving nerve impulses from the olfactory bulb. In cartilaginous and lobe-finned fishes and also in amphibians, a more complex structure is present, with the cerebrum being divided into three distinct regions. The lowermost (or ventral) region forms the basal nuclei, and contains fibres connecting the rest of the cerebrum to the thalamus. Above this, and forming the lateral part of the cerebrum, is the paleopallium, while the uppermost (or dorsal) part is referred to as the archipallium. The cerebrum remains largely devoted to olfactory sensation in these animals, in contrast to its much wider range of functions in amniotes.[6]

text: In ray-finned fishes the structure is somewhat different. The inner surfaces of the lateral and ventral regions of the cerebrum bulge up into the ventricles; these include both the basal nuclei and the various parts of the pallium and may be complex in structure, especially in teleosts. The dorsal surface of the cerebrum is membranous, and does not contain any nervous tissue.[6]

text: In the amniotes, the cerebrum becomes increasingly large and complex. In reptiles, the paleopallium is much larger than in amphibians and its growth has pushed the basal nuclei into the central regions of the cerebrum. As in the lower vertebrates, the grey matter is generally located beneath the white matter, but in some reptiles, it spreads out to the surface to form a primitive cortex, especially in the anterior part of the brain.[6]

text: In mammals, this development proceeds further, so that the cortex covers almost the whole of the cerebral hemispheres, especially in more developed species, such as the primates. The paleopallium is pushed to the ventral surface of the brain, where it becomes the olfactory lobes, while the archipallium becomes rolled over at the medial dorsal edge to form the hippocampus. In placental mammals, a corpus callosum also develops, further connecting the two hemispheres. The complex convolutions of the cerebral surface (see gyrus, gyrification) are also found only in higher mammals.[6] Although some large mammals (such as elephants) have particularly large cerebra, dolphins are the only species (other than humans) to have cerebra accounting for as much as 2 percent of their body weight.[7]

text: The cerebra of birds are similarly enlarged to those of mammals, by comparison with reptiles. The increased size of bird brains was classically attributed to enlarged basal ganglia, with the other areas remaining primitive, but this view has been largely abandoned.[8] Birds appear to have undergone an alternate process of encephalization,[9] as they diverged from the other archosaurs, with few clear parallels to that experienced by mammals and their therapsid ancestors.

text: Additional images[edit]

text:
Cerebrum. Lateral face. Deep dissection.

Cerebrum. Medial face. Deep dissection.

tag: ul


document_title: Big Four accounting firms

question_text: who were the original big 8 accounting firms

text: Big Four accounting firms

text: Legal structure[edit]

text: This section needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. (April 2009) (Learn how and when to remove this template message)

tag: table

text: None of the Big Four firms is a single firm; rather, they are professional services networks. Each is a network of firms, owned and managed independently, which have entered into agreements with other member firms in the network to share a common name, brand and quality standards. Each network has established an entity to co-ordinate the activities of the network. In one case (KPMG), the co-ordinating entity is Dutch, and in three cases (Deloitte Touche Tohmatsu, PricewaterhouseCoopers and Ernst & Young) the co-ordinating entity is a UK limited company. Those entities do not themselves perform external professional services and do not own or control the member firms. They are similar to law firm networks found in the legal profession.

text: In many cases each member firm practices in a single country, and is structured to comply with the regulatory environment in that country. In 2007, KPMG announced a merger of four member firms (in the United Kingdom, Germany, Switzerland and Liechtenstein) to form a single firm.

text: Ernst & Young also includes separate legal entities which manage three of its four areas: the Americas, EMEIA (Europe, the Middle East, India and Africa), and Asia-Pacific. (Note: the Japan area does not have a separate area management entity.) These firms coordinate services performed by local firms within their respective areas but do not perform services or hold ownership in the local entities.[6]

text: The figures in this article refer to the combined revenues of each network of firms.

text: Mergers and the big auditors[edit]

text: Since 1989, mergers and one major scandal involving Arthur Andersen have reduced the number of major professional-services firms from eight to four.

text: Big Eight[edit]

text: The firms were called the Big Eight for most of the 20th century, reflecting the international dominance of the eight largest firms (presented here in alphabetical order):

text:
Arthur Andersen (until its closure in 2002 for a conviction related to the Enron scandal which was later overturned by the US Supreme Court)[7]
Arthur Young
Coopers and Lybrand (until 1973 Cooper Brothers in the UK and Lybrand, Ross Bros., & Montgomery in the United States)[8]
Ernst & Whinney (until 1979 Ernst & Ernst in the United States and Whinney Murray in the UK)
Deloitte Haskins & Sells (until 1978 Haskins & Sells in the United States and Deloitte & Co. in the UK)
Peat Marwick Mitchell (later Peat Marwick, then KPMG)
Price Waterhouse
Touche Ross

text: Most of the Big Eight originated in an alliance formed between British and U.S. audit firms in the 19th or early 20th centuries. Price Waterhouse was a UK firm which opened a U.S. office in 1890 and subsequently established a separate U.S. partnership. The UK and U.S. Peat Marwick Mitchell firms adopted a common name in 1925. Other firms used separate names for domestic business, and did not adopt common names until much later: Touche Ross in 1960, Arthur Young (at first Arthur Young, McLelland Moores) in 1968, Coopers & Lybrand in 1973, Deloitte Haskins & Sells in 1978 and Ernst & Whinney in 1979.[9]

text: The firms' initial international expansion was driven by the needs of British and U.S.-based multinationals for worldwide service. They expanded by forming local partnerships or by forming alliances with local firms.

text: Arthur Andersen had a different history. The firm originated in the United States, and expanded internationally by establishing its own offices in other markets, including the United Kingdom.

text: In the 1980s the Big 8, each now with global branding, adopted modern marketing and grew rapidly. They merged with many smaller firms. One of the largest of these mergers was in 1987, when Peat Marwick merged with the Klynveld Main Goerdeler (KMG) group to become KPMG Peat Marwick, later known simply as KPMG.

text: Big Six[edit]

text: Competition among these firms intensified and the Big 8 became the Big Six in 1989 when Ernst & Whinney merged with Arthur Young to form Ernst & Young in June, and Deloitte, Haskins & Sells merged with Touche Ross to form Deloitte & Touche in August.

text: Confusingly, in the United Kingdom the local firm of Deloitte, Haskins & Sells merged instead with Coopers & Lybrand. For some years after the merger, the merged firm was called Coopers & Lybrand Deloitte and the local firm of Touche Ross kept its original name. In the mid 1990s however, both UK firms changed their names to match those of their respective international organizations. On the other hand, in Australia the local firm of Touche Ross merged instead with KPMG.[10][11] It is for these reasons that the Deloitte & Touche international organization was known as DRT International (later DTT International), to avoid use of names which would have been ambiguous (as well as contested) in certain markets.

text: Big Five[edit]

text: The Big 6 became the Big Five in July 1998 when Price Waterhouse merged with Coopers & Lybrand to form PricewaterhouseCoopers.

text: The Big 5 Accounting Firms were:[12]

text:
Ernst & Young
Deloitte & Touche
Arthur Andersen
KPMG
PricewaterhouseCoopers

tag: ol

text: Big Four[edit]

text:
Ernst & Young
Deloitte & Touche
KPMG
PricewaterhouseCoopers

text: The Enron collapse and ensuing investigation prompted scrutiny of their financial reporting, which was audited by Arthur Andersen. Arthur Andersen was eventually indicted for obstruction of justice for shredding documents related to the audit in the 2001 Enron scandal. The resulting conviction, though later overturned, still effectively meant the end for Arthur Andersen. Most of its country practices around the world have been sold to members of what is now the Big Four—notably Ernst & Young globally; Deloitte & Touche in the UK, Canada, Spain, and Brazil; and PricewaterhouseCoopers (now known as PwC) in China and Hong Kong.

text: In 2010 Deloitte with its 1.8% growth was able to beat PricewaterhouseCoopers with its 1.5% growth to gain first place and become the largest firm in the industry. In 2011, PwC re-gained the first place with 10% revenue growth. In 2013, these two firms still claim the top two spots with only $200 million or 0.5% revenue difference. However, Deloitte has seen faster growth than PwC over the last few years (largely due to acquisitions) and reclaimed the title of largest of the Big Four in Fiscal Year 2016.

text: It was estimated that the Big Four had about 67 per cent share of the global accountancy market in 2012 while the rest were divided amongst so-called mid-tier players, including Grant Thornton and BDO.[13]

text: Branding list[edit]

text: A year at the end indicates year of formation through merger or adoption of single brand name.

text:
Arthur Andersen (1913–2002)
EY (1989) (Ernst & Young until 2013)

Arthur Young (1906)
Ernst & Whinney (1979)

Ernst & Ernst (US) (1903)
Whinney, Smith & Whinney (UK) (1849)

PwC (1998) (PricewaterhouseCoopers until 2010)

Coopers & Lybrand (1973)

Cooper Brothers (UK) (1854)
Lybrand, Ross Bros, Montgomery (US) (1898)

Price Waterhouse (US) (1849)

Deloitte Touche Tohmatsu (1989) (Deloitte & Touche until 1993)

Deloitte Haskins & Sells (1978)

Deloitte & Co. (UK) (1845)
Haskins & Sells (US) (1895)

Touche Ross (1975)

Touche Ross (1960) (Touche, Ross, Bailey & Smart until 1969)

Ross (Canada)
George A. Touche (UK)
Touche, Niven, Bailey & Smart (US) (1947)

Touche Niven (1900)
Bailey & Smart (1947)

Tohmatsu & Co. (Japan) (1968)

KPMG (1987) (KPMG Peat Marwick before 1995)

Peat Marwick (1925) (originally Peat Marwick Mitchell)

William Barclay Peat (UK) (1870)
Marwick Mitchell (US) (1897)
Edwin Gurthie (1875–1955)
Beevers & Adgie (1849–1967)

KMG (1979) (officially Klynveld Main Goerdeler)

Klynveld Kraayenhof (Netherlands) (1917)
McLintock Main Lafrentz (1964)

Thomson McLintock (UK) (1877)

Martin Farlow (1882–1968)
Grace Ryland (1967–1969)

Grace, Darbyshire, & Todd (1818)
CJ Ryland (1910)

Main Lafrentz (US) (c.1880)

Deutsche Treuhand-Gesellschaft (Germany) (1890)

Armitage & Norton (1869–1987)

text: Criticism[edit]

text: Tax avoidance[edit]

text: According to Australian taxation expert George Rozvany, the Big Four are "the masterminds of multinational tax avoidance and the architects of tax schemes which cost governments and their taxpayers an estimated $US1 trillion a year". At the same time they are advising governments on tax reforms, they are advising their multinational clients how to avoid taxes.[14][15]

text: Policy issues concerning industry concentration[edit]

text: In the wake of industry concentration and individual firm failure, the issue of a credible alternative industry structure has been raised.[16] The limiting factor on the growth of additional firms is that although some of the firms in the next tier have become quite substantial, and have formed international networks, effectively all very large public companies insist on having a "Big Four" audit, so the smaller firms have no way to grow into the top end of the market.

text: Documents published in June 2010 show that some UK companies' banking covenants required them to use one of the Big Four. This approach from the lender prevents firms in the next tier from competing for audit work for such companies. The British Bankers' Association said that such clauses are rare.[17] Current discussions in the UK consider outlawing such clauses.

text: In 2011,The UK House of Lords completed an inquiry into the financial crisis, and called for an Office of Fair Trading investigation into the dominance of the Big Four.[18] It is reported that the Big Four audit all but one of the companies that constitute the FTSE 100, and 240 of the companies in the FTSE 250, an index of the leading mid-cap listing companies.[1]

text: In Ireland, the Director of Corporate Enforcement, in February 2011 said, auditors "report surprisingly few types of company law offences to us", with the so-called "big four" auditing firms reporting the least often to his office, at just 5pc of all reports.[19]

text: Global member firms[edit]

text:
Region
Deloitte Touche Tohmatsu
PwC
Ernst & Young
KPMG

Australia
Deloitte Australia[20]
PricewaterhouseCoopers
Ernst & Young
KPMG

Argentina
Deloitte & Co. S.R.L
Pricewaterhouse & Co. S.R.L.
Ernst & Young
KPMG

Bangladesh
Deloitte A Wahab & Co
Pricewaterhouse & Co. Limited
A Wahab & Co
EY Bangladesh

A Wahab & Co, KPMG in Bangladesh

Brazil
Deloitte
PwC
EY
KPMG

Bulgaria
Deloitte
PwC
EY
KMPG

Canada
Deloitte
PwC
EY
KPMG

China
Deloitte Hua Yong
PricewaterhouseCoopers Zhong Tian
Ernst & Young Hua Ming
KPMG Hua Zhen

Egypt
Saleh, Barsoum & Abdel Aziz
Mansour & Co.
Allied for Accounting and Auditing (Emad Ragheb)
Hazem Hassan

El Salvador
DTT El Salvador, S.A. de C.V.
PricewaterhouseCoopers El Salvador
Ernst & Young El Salvador, S.A. de C.V.
KPMG, S.A.

Finland
Deloitte & Touche Oy
PricewaterhouseCoopers Oy
Ernst & Young Oy
KPMG Oy Ab

France

EY TRANSACTION SERVICES
KPMG

Ghana
Deloitte
PwC
EY
KPMG

Hong Kong
Deloitte
PricewaterhouseCoopers
Ernst & Young
KPMG

India
Deloitte
PricewaterhouseCoopers
EY
KPMG

Indonesia
KAP Satrio Bing Eny & Rekan
KAP Tanudiredja, Wibisana, Rintis & Rekan
KAP Purwantono, Sungkoro & Surja
KAP Sidharta Widjaja & Rekan

Israel
Deloitte Brightman Almagor Zohar
Kesselman & Kesselman, PwC Israel
Kost, Forer, Gabbay & Kasierer (Ernst & Young Israel)
KPMG Somekh Chaikin

Italy
Deloitte Touche Tohmatsu
PricewaterhouseCoopers
Reconta Ernst & Young SpA, Ernst & Young Financial Business Advisors SpA,
KPMG S.p.A., KPMG Advisory S.p.A., KPMG Fides S.p.A.

Japan
Deloitte Touche Tohmatsu
Kansa Houjin Tohmatsu
PricewaterhouseCoopers Aarata
Aarata Kansa Houjin
PricewaterhouseCoopers Kyoto

Ernst & Young ShinNihon LLC
ShinNihon Yugen-sekinin Kansa Houjin
KPMG AZSA LLC (formerly KPMG AZSA & Co.)
Azsa Kansa Houjin

Jordan
Deloitte Touche (M.E)
PwC
Ernst & Young
KPMG

Kazakhstan
Deloitte
PwC
EY
KPMG

Kenya
Deloitte & Touche (E.A)
PwC
Ernst & Young
KPMG

Kyrgyzstan
Deloitte
-
EY
KPMG

Lebanon
Deloitte Touche (M.E)
PwC
Ernst & Young
KPMG PCC

Malaysia
Deloitte PLT
PricewaterhouseCoopers
Ernst & Young
KPMG

Malta
Deloitte
PwC
EY Malta
KPMG

Mexico
Galaz, Yamazaki, Ruiz Urquiza, S.C.
PricewaterhouseCoopers México
Mancera S.C.
KPMG Cárdenas Dosal, S.C.

Mongolia
Deloitte Onch
PwC
Ernst & Young Mongolia
KPMG

Morocco
Deloitte Touche (M.E)
PwC
Ernst & Young
KPMG

New Zealand
Deloitte
PwC
EY
KPMG

Nigeria
Akintola Williams Deloitte
PwC Nigeria
Ernst & Young
KPMG

Pakistan
Deloitte Yousuf Adil
A. F. Ferguson & Co.
EY Ford Rhodes
KPMG Taseer Hadi & Co.

Palestinian Territories
Deloitte Touche (M.E)
PwC
Ernst & Young
none

Peru
DELOITTE & TOUCHE SRL
PRICEWATERHOUSECOOPERS S.CIVIL DE R.L.
ERNST & YOUNG SRL
KPMG SAC

Philippines
Navarro Amper & Co (formerly Manabat Delgado Amper & Co.)
Isla Lipana & Co.
SyCip Gorres Velayo & Co.
R.G. Manabat & Co. (formerly Manabat Sanagustin & Co.)

Poland
Deloitte
PwC
EY
KPMG

Romania
Deloitte Audit S.R.L., Deloitte Tax S.R.L., Deloitte Consultanta S.R.L., Deloitte Evaluare S.R.L. Deloitte Fiscal Representative S.R.L. and Reff & Associates SCA (jointly referred to as "Deloitte Romania")[21]
PricewaterhouseCoopers Audit SRL, PricewaterhouseCoopers Tax Advisors & Accountants SRL, PricewaterhouseCoopers Management Consultants SRL, PricewaterhouseCoopers Business Recovery Services IPURL, PricewaterhouseCoopers Servicii SRL[22]
Ernst & Young Romania SRL[23]
KPMG Romania S.R.L.[24]

Saudi Arabia
Deloitte & Touche Bakr Abulkhair & Co
PricewaterhouseCoopers LLP
Ernst & Young Saudi Arabia
KPMG Al Fozan & Partners

Serbia
Deloitte d.o.o. Beograd[25]
PricewaterhouseCoopers d.o.o. Beograd[26]
Ernst & Young d.o.o. Beograd[27]
KPMG d.o.o Beograd[28]

Slovak Republic
Deloitte Audit s.r.o.
PricewaterhouseCoopers Slovensko, s.r.o.
Ernst & Young Slovakia, spol. s r.o.
KPMG Slovensko spol. s r.o.

South Africa
Deloitte
PwC
EY
KPMG

South Korea
Anjin LLC
Samil LLC
Hanyoung LLC
Samjong LLC

Sri Lanka
SJMS Associates (independent correspondent firm)
PwC
Ernst & Young
KPMG

Sweden
Deloitte Touche Tohmatsu
Öhrlings PricewaterhouseCoopers
Ernst & Young
KPMG

Syria
Deloitte (M.E) - Nassir Tamimi Chartered Accountant
PricewaterhouseCoopers
Abdul Kader Hussarieh and partners
Mejanni & Co. Chartered Accountants and Consultants LLC

Thailand
Deloitte & Touche Tohmatsu
PricewaterhouseCoopers
Ernst & Young
KPMG

Taiwan
Deloitte
PricewaterhouseCoopers Taiwan
Ernst & Young
KPMG

Turkey
DRT Bagimsiz Denetim ve S.M.M. A.S.
Basaran Nas Bagimsiz Denetim ve SMMM A.S.
Güney Bağımsız Denetim ve S.M.M. A.Ş., Kuzey Y.M.M. Denetim A.Ş., Ernst Young Kurumsal Finansman Danışmanlık A.Ş., BEY S.M.M. A.Ş.
Akis Bagimsiz Denetim ve S.M.M. A.S.

Uzbekistan
Deloitte Touche Tohmatsu
ASC PricewaterhouseCoopers
Ernst & Young LLC
KPMG Audit LLC

Venezuela
Lara Marambio & Asociados - Deloitte
Pacheco, Apostólico & Asociados - PricewaterhouseCoopers
EY
Rodriguez Velasquez & Asociados - KPMG

Uganda
Deloitte
PwC
EY
KPMG

Zimbabwe
Deloitte
PwC
EY
KPMG