The accounting firm of McMullen, McPhee & Company, LLC has been in practice for more than 40 years. However, the Firm name and office locations have changed since its inception. On September 1, 1982, the Elko branch of the national accounting firm of Grant Thornton was sold and became McMullen, McPhee & Company. It was named after Samuel C. McMullen and Theodore N. McPhee. Originally the firm had offices in Elko and Ely, Nevada, and also in Twin Falls, Idaho. In 1985, an office was added in Winnemucca, Nevada. Currently, McMullen, McPhee & Company has offices in Elko and Ely.