[higgmeister]

I first heard that one in the Boy Scouts at least 55 years ago.

[higgmeister]

Google found this:

Google Books
Cost Accounting:
A managerial emphasis
By Charles T Horngren
Englewood Cliffs, NJ: Prentice-Hall
1967
Pg. 333:
The annual profit was to be certified by Dewey, Cheatham, and Howe, a huge public accounting firm.