PwC Bermuda dates back to the 1930s, when one of its predecessor firms was founded by Jack Gray, among the first chartered accountants in Bermuda. In 1970 Jack Gray joined with Dick Kempe to found Gray & Kempe, which eventually became Coopers & Lybrand, a member firm of Price Waterhouse.
Another predecessor firm, Cooper and Lines, was founded in 1959 by Kirk Cooper and David Lines, which later became a member firm of Coopers & Lybrand.
In 1998 Cooper & Lines and / Coopers & Lybrand merged with Grey & Kempe / Price Waterhouse to become PricewaterhouseCoopers Bermuda (now PwC Bermuda).