Roger Mitchell was a Scottish accountant. He jointly founded Marwick, Mitchell & Co., one of the predecessor firms to KPMG, the leading international firm of accountants in 1897 with James Marwick, a fellow Scot who already practised in New York City. It is said in a history of the firm called Peats to KPMG written by Roger White (an unofficial historian of the British firm) that the two of them, who knew each other in Glasgow, met walking along a street in New York.Educated at the University of Glasgow, Simpson Roger Mitchell (known as Roger Mitchell) was sent to New York City to run the family textile business. In 1911, when William Barclay Peat who practised in London and elsewhere under the name WB Peat & Co joined the practice to give both practices a wider coverage, the name of the firm changed to Marwick, Mitchell, Peat & Co.