R.J. Whitinger & Company was formed by Ralph J. Whitinger, CPA IN 1930. The firm became a partnership in 1945 when John G. Shaver was added to the firm to handle auditing. A third partner, Robert L. Hughes, was added in 1947.
The original one-room office was located at 114 S. Franklin Street in downtown Muncie, Indiana. As the business expanded through the years and more employees were added, the office occupied two floors and one quarter of the block of Main and Franklin Streets. At that time there were seven partners, twenty full-time employees and six part-time employees.