Arthur Rylands LOWE [1873-1924]
Arthur Rylands Lowe became Hong Kong's first full-time professional accountant in June 1902. He also set up an office in Shanghai in 1906 with J.E. Bingham as partner. When F.N. Matthews joined the partnership, the firm became known as Lowe, Bingham & Matthews "LBM" for short. It was the antecedent of PriceWaterhouseCoopers.