Accountants House

Item details


Name of item:	Accountants House
Other name/s:	Accountant's House
Type of item:	Built
Group/Collection:	Commercial
Category:	Warehouse/storage area
Location:	Lat: -33.8621514527 Long: 151.2067647440
Primary address:	117-119 Harrington Street, The Rocks, NSW 2000
Parish:	St Philip
County:	Cumberland
Local govt. area:	Sydney
Local Aboriginal Land Council:	Metropolitan

Property description

Lot/Volume Code	Lot/Volume Number	Section Number	Plan/Folio Code	Plan/Folio Number
LOT	101		DP	1076265

Boundary:

Eora

All addresses

Street Address	Suburb/town	LGA	Parish	County	Type
117-119 Harrington Street	The Rocks	Sydney	St Philip	Cumberland	Primary Address

Owner/s

Organisation Name	Owner Category	Date Ownership Updated
Place Management NSW	State Government

Statement of significance:


	Accountants House and site are of State heritage significance for their historical and scientific cultural values. The site and building are also of State heritage significance for their contribution to The Rocks area which is of State Heritage significance in its own right. 'Accountant's House', 117-119 Harrington Street, The Rocks, has aesthetic significance as a modest example of a Federation Warehouse building, erected c.1914. The external form and detail of the building is characterised by the arrangement of paired windows set within recessed bays, and the battlemented parapets. Much of the original timber structure of the interior and the Art Deco styled refurbishment, including the main stair and lift, remains intact. The scale, form, use of materials and detailing of the building makes a positive contribution to the intact 19th and early 20th century streetscapes of the Gloucester, Harrington, and Essex Street precinct. Accountant's House has historic and social significance by the strong associations with the early grants and the subsequent developments on this site and within the Rocks generally. The building provides evidence of early endeavours to encourage planned development in the area after the Rocks had been resumed by a government instrumentality in the early 20th century. The building has associations with George McRae and the prominent architectural firm of Spain and Cosh. (Howard 1994: ) It has strong associations with the activities of the Sydney Harbour Trust and Rocks Resumption Board as a result of the outbreak of plague in 1900 and planning in regard to a harbour crossing. The site provide evidence of the way in which 20th century thought and activity has influenced the character of The Rocks. Accountants House has archaeological and historical research potential which lie within the information that its fabric retains and displays. (Archaeology Notes - Partially covered by grant to James, George and Edward Chapman as Lot 9, Section 63 on 6/11/1835 and by grant of Lot 9A, Section 63 to Edward Hunt of 9/10/1838)
	Date significance updated: 30 Mar 11
	Note: The State Heritage Inventory provides information about heritage items listed by local and State government agencies. The State Heritage Inventory is continually being updated by local and State agencies as new information becomes available. Read the Department of Premier and Cabinet copyright and disclaimer.

Description


Designer/Maker:	Spain and Cosh
Construction years:	1840-1914
Physical description:	The building is adjoined to the west by the Housing Board building, 120 Gloucester Street, and neighboured by the Bushells building to the immediate south. The building is a typical example of the Federation Warehouse style. Located on a street corner, the site rises from east to west. The building comprises a ground floor, four upper levels, and a flat trafficable roof. External walls are of load-bearing face brick, laid English bond, framed internally with timber posts and beams with timber floor framing. The Harrington Street facade is symmetrical and is divided into three bays. The original timber frame, double-hung windows are painted and, above the first floor, are set within the recessed wall portions of the two side bays. The window heads are arched. This detailing and window arrangement is also evident on the Essex Street elevation. The exterior of the building is in good condition and retains much of the original integrity and fabric. The interior of the building is also in good condition and retains of a significant portion of original fabric and integrity. (Howard 1994:9) Style: Federation Warehouse; Storeys: 5; Facade: Load bearing brick, laid English bond.; Side Rear Walls: Load bearing brick, laid English bond.; Floor Frame: Rendered timber/carpet or sheet material.; Ceilings: Patented tile system or battened sheet lining.; Lifts: Art Deco style lift car.
Physical condition and/or Archaeological potential:	Archaeological Assessment Condition: Partly disturbed. Assessment Basis: Floors terraced into hill slope. Although the buildings show basements, photographs from c1919 show a retaining wall of some 4.5metres up to Gloucester St, earlier structures being level with Harrington St, therefore they may possibly be well preserved remains.
	Date condition updated:06 Apr 04
Modifications and dates:	1934- A lift and motor room were installed. 1950- A new lift, reinforced concrete with fire door, stair, lobby spaces and toilet facilities were constructed. New entry works and terracotta tiling to the Harrington Street facade were also undertaken. The lift installed in 1934 was removed. 1952- An application to install an awning over the Harrington Street entrance was submitted by A W Edwards. 1962- New partitioning on several levels and mechanical ventilation were installed. A new entry from Essex Street was also added. 1978- Minor maintenance work. (Howard 1994: 9) 1998- Refurbishment by the SCA. 2006 - a two storey, lightweight penthouse constructed. The roof top laundry and chimneys were lost along with the roof structure. The parapet along the east side of the building adjoining 117-119 Harrington Street was demolished so that the terrace area of the penthouse at 117-119 Harrington Street could be extended over part of the roof area of 120 Gloucester Street. Both building joined
Further information:	High Significance Fabric: The original external form, including brickwork and timber framed windows. The terracotta portal (1950) on Harrington Street. Original internal structural columns and flooring. Medium Significance Fabric: Ground floor foyer and finishes, including information booth and fitments. The terrazzo faced stair, metal balustrading and lift from the refurbishment which took place in 1950. The toilet areas from the 1950 refurbishment. Low Significance Fabric: Office fitments, partitions and false ceiling installed after the 1950 refurbishment. The opening installed at the north western corner of the building on Essex Street. The materials which comprise the encasement of original structural beams and story posts.


Current use:	Commercial building
Former use:	Aboriginal land, town lot, warehouse (original) commercial Building (offices)

History

Historical notes:

The "Eora people" was the name given to the coastal Aborigines around Sydney. Central Sydney is therefore often referred to as "Eora Country". Within the City of Sydney local government area, the traditional owners are the Cadigal and Wangal bands of the Eora. There is no written record of the name of the language spoken and currently there are debates as whether the coastal peoples spoke a separate language "Eora" or whether this was actually a dialect of the Dharug language. Remnant bushland in places like Blackwattle Bay retain elements of traditional plant, bird and animal life, including fish and rock oysters (Anita Heiss, "Aboriginal People and Place", Barani: Indigenous History of Sydney City http://www.cityofsydney.nsw.gov.au/barani).

With the invasion of the Sydney region, the Cadigal and Wangal people were decimated but there are descendants still living in Sydney today. All cities include many immigrants in their population. Aboriginal people from across the state have been attracted to suburbs such as Pyrmont, Balmain, Rozelle, Glebe and Redfern since the 1930s. Changes in government legislation in the 1960s provided freedom of movement enabling more Aboriginal people to choose to live in Sydney (Anita Heiss, "Aboriginal People and Place", Barani: Indigenous History of Sydney City http://www.cityofsydney.nsw.gov.au/barani).

Meehan's Survey of 1807 shows a track had been established that followed the southern boundary of the gaol leading up the hill, this would become Essex St. Sydney's first gaol was located on the northern corner of Essex Street and George Street. The intersection of Essex and Gloucester Streets (just behind the subject site) was reputedly known by the locals as Gallows Hill, as a view into the gaol complex could be gained. It appears that there were some structures on the subject site on the corner of Harrington and Essex Sts.

Robert Russell's survey of Section No. 63 prepared during the 1830s shows a number of claimants for the northern end of the block between Essex Street, Gloucester Street, Church Hill (Charlotte Place, later Grosvenor Street) and Harrington Street. The claimants included:
Edward Hunt
Marianne Dickens (or Mary Ann Dicken)
Anne Whitaker
George and Edmund Chapman
John Kingdon Cleave.

The outlines of the buildings are shown on Russell's survey and include the building on the corner of Essex and Harrington Street later used as Hogan's stables. The 1858 Metropolitan Sewerage & Drainage Board (MWSDB) also shows Hogan's Stables. It is possible that the stables were the building shown on the 1830s survey however no buildings are shown on the 1847 plan of Cleave's grant. The 1882 rate books describe the building as being a brick stable with an iron roof. Hogan may also have lived on the premises, as later rate books note a residence, possibly a converted shed. The 1888 Metropolitan Detail series plan shows the layout of the stables and the yard, the entrance to which was from Harrington Street. Additional detail is recorded on Percy Dove's 1880s plans which indicates that the stables were a single storey building with a passageway to the rear (north) that led to Frog Hollow (just behind the site). Sheds lined the southern and the western side of the yard.

Following the outbreak of bubonic plague in December 1900 an extensive 'cleansing' of the perceived 'slum' areas was undertaken and the entire area from Millers Point, where the outbreak occurred, as far south as Charlotte Place (Grosvenor Street) was resumed by the state, under the Public Works Act. The immediate waterfront and part of Millers Point was resumed and vested in the Sydney Harbour Trust. The remainder of the resumed lands became known as the Observatory Hill Resumed Lands.

The Resumption plans record that the stables on the corner of Essex Street were the property of Edmund Compton Batt, Andrew Edmund Jacques and John Mitchell Purves (1847-1915). Purves was the founder of Batt, Rodd and Purves Auctioneers and Estate Agents of 88 Pitt Street. He was Mayor of North Sydney and represented Clarence in the Legislative Assembly from 1880-1887.

The irregular allotments at the intersection with Essex Street were regularised and 20 new lots created, each with a street frontage. A survey was undertaken in April 1905 and the first 'auction sale of the Observatory Hill lands' occurred on the 4th of December 1905.

The property with stables was tenanted until the end of the decade when it was purchased by G.E. Crane and Sons. No photographic record of the demolition of the stables has been located. Documents for a warehouse building were submitted to Council and approved in July 1913, minor modifications to the building were submitted to Council by architects Spain and Cosh later that year.

The building which was erected comprises a load-bearing brick walled structure framed internally with timber posts and beams and with timber floor framing. It consisted of five floors and a flat roof. In 1934 the fabric was modified by the addition of a lift and motor house.

In February 1950 the architectural firm of Crane and Scott submitted their drawings, executed for G.E. Crane and Sons Ltd, to convert the warehouse to an office building. This necessitated the construction of a new lift, fire isolated stair, lobby spaces and toilet facilities. Externally a new entry and terracotta tiling were incorporated into the Harrington Street facade. The lift installed in 1934, on the northern side of the building, appears to have been removed.

An application to install an awning over the Harrington Street entrance was made in March 1952 by the firm of A.W. Edwards. The building was purchased by the Australian Society of Accountants at about this time, and some parts of the building were subsequently tenanted, minor modifications resulted from this.

Apart from modifications to internal partitions, subsequent alterations took place in 1962 when the Australian Society of Accountants installed new partitioning on several levels and installed a system of mechanical ventilation. A new entry and surround were also added, providing access from Essex Street to the first floor.

As a result of the establishment of the Sydney Cove Redevelopment Authority in January 1970, early offers were made to purchase the building, then notification of resumption was given by the Authority in November of that year. After a short period of dispute, the Australian Society of Accountants vacated the premises, in October 1971. The building remained tenanted and minor repair work was carried out - new bitumen coated asbestos roofing, guttering and some downpipes were renewed in 1978.

In the 1980s a proposal was put forward to demolish both 117-119 Harrington St and 120 Gloucester St as well as Bushells Building and create a park, contingent to high rise development on adjacent sites, but this never went ahead.

In December 2003 the NSW Heritage Council approved a development application for the upgrading of the building and its combination with the adjoining building at 120 Gloucester St. The proposal was prepared by the architect, John Graham & Associates. These plans were used as a basis to attract expressions of interest for the conservation and adaptive re-use of the building to be funded by the future developer/occupant of the building in return for a long lease to the building.

In June 2004 title to the building was transferred from the Sydney Cove Redevelopment Authority to the Sydney Harbour Foreshore Authority. In 2005 a revised development application was lodged by HEG Holdings Pty Ltd which was prepared by architects, Noosphere Ideas Pty Ltd. Whilst combining the buildings at 120 Gloucester and 117-119 Harrington Streets, the revised proposal deleted the already approved new top floor to 117-119 Harrington Street and substituted a two storey, lightweight penthouse of unambiguously modern design. The 1950 lift shaft and stairs were retained in their original location within 117-119 Harrington Street. In addition the roof top laundry and chimneys were also lost along with the roof structure. The parapet along the east side of the building adjoining 117-119 Harrington Street was demolished so that the terrace area of the penthouse at 117-119 Harrington Street could be extended over part of the roof area of 120 Gloucester Street. This work was carried out in 2006.

In 2005 a 99 year lease was signed with HEG Holdings Pty Ltd who developed the building project and in 2006 the lease was transferred to the current lessee, Downey Day Walden. 117-119 Harrington Street is now known as Dawnay Day House and is the Australian headquarters of the Dawnay Day Group. In addition to containing the offices of Dawnay Day Walden, the combined building of 117-119 Harrington Street and 120 Gloucester Street contains the offices of various tenants which are accessed from the four entrances to the combined buildings. The four entrances are located at 117-119 Harrington Street, 7 Essex Street, 5 Essex Street and 120 Gloucester Street.

The building was refurbished in 2007. Major tenants include CCUBE, Iris Sydney and Artazan Property Group. In 2019 the property was sold to Terraform Capital, a group focussing on real estate funds management, hospitality and co-working properties (Tan, 2019).

Historic themes

Australian theme (abbrev)	New South Wales theme	Local theme
1. Environment-Tracing the evolution of a continent's special environments	Environment - naturally evolved-Activities associated with the physical surroundings that support human life and influence or shape human cultures.	Changing the environment-
3. Economy-Developing local, regional and national economies	Commerce-Activities relating to buying, selling and exchanging goods and services	Warehousing and storage for commercial enterprises-
3. Economy-Developing local, regional and national economies	Commerce-Activities relating to buying, selling and exchanging goods and services	Developing Commercial Enterprise-
3. Economy-Developing local, regional and national economies	Environment - cultural landscape-Activities associated with the interactions between humans, human societies and the shaping of their physical surroundings	Developing local, regional and national economies-National Theme 3
4. Settlement-Building settlements, towns and cities	Accommodation-Activities associated with the provision of accommodation, and particular types of accommodation – does not include architectural styles – use the theme of Creative Endeavour for such activities.	Building settlements, towns and cities-National Theme 4
4. Settlement-Building settlements, towns and cities	Land tenure-Activities and processes for identifying forms of ownership and occupancy of land and water, both Aboriginal and non-Aboriginal	Early land grants-
4. Settlement-Building settlements, towns and cities	Land tenure-Activities and processes for identifying forms of ownership and occupancy of land and water, both Aboriginal and non-Aboriginal	Changing land uses - from suburban to urban-
4. Settlement-Building settlements, towns and cities	Towns, suburbs and villages-Activities associated with creating, planning and managing urban functions, landscapes and lifestyles in towns, suburbs and villages	Subdivision of urban estates-
4. Settlement-Building settlements, towns and cities	Towns, suburbs and villages-Activities associated with creating, planning and managing urban functions, landscapes and lifestyles in towns, suburbs and villages	19th century suburban developments-
4. Settlement-Building settlements, towns and cities	Towns, suburbs and villages-Activities associated with creating, planning and managing urban functions, landscapes and lifestyles in towns, suburbs and villages	Early Sydney Street-
8. Culture-Developing cultural institutions and ways of life	Creative endeavour-Activities associated with the production and performance of literary, artistic, architectural and other imaginative, interpretive or inventive works; and/or associated with the production and expression of cultural phenomena; and/or environments that have inspired such creative activities.	Architectural styles and periods - Federation warehouse-

Assessment of significance


SHR Criteria a) [Historical significance]	Accountant's House has historic and social significance by the strong associations with the early grants and the subsequent developments on this site and within the Rocks generally. The building provides evidence of early endeavours to encourage planned development in the area after the Rocks had been resumed by a government instrumentality in the early 20th century. The building has associations with the prominent architectural firm of Spain and Cosh. (Howard 1994: )
SHR Criteria b) [Associative significance]	Accountant's House has historic and social significance by the strong associations with the early grants and the subsequent developments on this site and within the Rocks generally. The building has associations with George McRae the prominent architectural firm of Spain and Cosh. (Howard 1994: ) It has strong associations with the activities of the Sydney Harbour Trust and Rocks Resumption Board as a result of the outbreak of plague in 1900 and planning in regard to a harbour crossing. The site provide evidence of the way in which 20th century thought and activity has influenced the character of The Rocks
SHR Criteria c) [Aesthetic significance]	'Accountant's House', 117-119 Harrington Street, The Rocks, has aesthetic significance as a modest example of a Federation Warehouse building, erected c.1914. The external form and detail of the building is characterised by the arrangement of paired windows set within recessed bays, and the battlemented parapets. Much of the original timber structure of the interior and the Art Deco styled refurbishment, including the main stair and lift, remains intact. The scale, form, use of materials and detailing of the building makes a positive contribution to the intact 19th and early 20th century streetscapes of the Gloucester, Harrington, and Essex Street precinct.
SHR Criteria d) [Social significance]	Accountant's House has historic and social significance by the strong associations with the early grants and the subsequent developments on this site and within the Rocks generally. The building provides evidence of early endeavours to encourage planned development in the area after the Rocks had been resumed by a government instrumentality in the early 20th century.
SHR Criteria e) [Research potential]	Accountants House has archaeological and historical research potential which lie within the information that its fabric retains and displays.
Integrity/Intactness:	(Archaeology) Partly disturbed.
Assessment criteria:	Items are assessed against the State Heritage Register (SHR) Criteria to determine the level of significance. Refer to the Listings below for the level of statutory protection.

Recommended management:

117-119 Harrington Street and 120 Gloucester Street as a group: The portions of the site deemed to be of most significance should be retained and appropriately conserved. Physical intervention to existing significant fabric should be minimised. Fabric deemed to be of little significance should be removed or modified. An appropriate use which respects the original intact fabric on the sites should be found. The perception of 120 Gloucester Street and 117-119 Harrington Street as a consistent group of buildings should be retained. All works to items deemed to be of most significance should be carried out under the jurisdiction of experienced conservation practitioners. 117-119 Harrington Street: The exterior form and architectural detail of the original building should be conserved. No alterations or additions which could interfere with, or diminish, significant fabric should be permitted. Only minimal and sympathetic alterations should be permitted in the portions of most significance. (Howard 1994: 81-82, see also 79-80) Above ground archaeological remains: An archaeological watching brief or monitoring program is recommended. Below ground archaeological remains: An historical and archaeological assessment prior to archaeological investigation is recommended.

Procedures /Exemptions

Section of act	Description	Title	Comments	Action date
57(2)	Exemption to allow work	Standard Exemptions	HERITAGE ACT 1977 ORDER UNDER SECTION 57(2) TO GRANT STANDARD EXEMPTIONS FROM APPROVAL I, Penny Sharpe, the Minister for Heritage, on the recommendation of the Heritage Council of New South Wales and under section 57(2) of the Heritage Act 1977: revoke the order made on 2 June 2022 and published in the Government Gazette Number 262 of 17 June 2022; and grant an exemption from section 57(1) of the Act in respect of the engaging in or carrying out the class of activities described in clause 2 Schedule A in such circumstances specified by the relevant standards in clause 2 Schedule A and General Conditions in clause 3 Schedule A. This Order takes effect on the date it is published in the NSW Government Gazette. Dated this 29th day of October 2025 The Hon Penny Sharpe MLC Minister for Heritage For more information on standard exemptions click on the link below.	Nov 7 2025

Standard exemptions for engaging in or carrying out activities / works otherwise prohibited by section 57(1) of the Heritage Act 1977

Listings

Heritage Listing	Listing Title	Listing Number	Gazette Date	Gazette Number	Gazette Page
Heritage Act - State Heritage Register		01521	10 May 02	85	2865

Study details

Title	Year	Number	Author	Inspected by	Guidelines used
SCA Register 1979-1998	1998	B092, AR106	Sydney Cove Authority (SCA)		Yes

References, internet links & images

Type	Author	Year	Title	Internet Links
Tourism	Attraction Homepage	2007	Accountants House	View detail
Management Plan	Grants index.
Management Plan	Grants index.
Written	Higginbotham, Kass & Walker	1991	The Rocks and Millers Point Archaeological Management Plan
Written	Higginbotham, Kass & Walker	1991	The Rocks and Millers Point Archaeological Management Plan
Written	Rod Howard Heritage Conservation P/L	1994	120 Gloucester Street & 117-119 Harrington Street, The Rocks Conservation Plan
Written	Rod Howard Heritage Conservation P/L	1994	120 Gloucester Street & 117-119 Harrington Street, The Rocks Conservation Plan
Written	SCA (I Hayes)	1994	'The history, description and cultural significance of 117-119 Harrington Street, The Rocks.
Written	SCA (I Hayes)	1994	'The history, description and cultural significance of 117-119 Harrington Street, The Rocks.
Written	Tan, Su-Lin	2019	Sumner sells heritage building at The Rocks	View detail

Note: internet links may be to web pages, documents or images.

(Click on thumbnail for full size image and image details)

Data source


The information for this entry comes from the following source:
Name:	Heritage NSW
Database number:	5053136

Every effort has been made to ensure that information contained in the State Heritage Inventory is correct. If you find any errors or omissions please send your comments to the Database Manager.

All information and pictures on this page are the copyright of Heritage NSW or respective copyright owners.