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. Lowe was a stalwart of the British community in Hong Kong, an unofficial member of LEGCO, secretary of the Hong Kong General Chamber of Commerce, Chairman of the Royal Hong Kong Yacht Club and President of the Lawn Bowls Association of Hong Kong.