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Arthur Rylands Lowe (22 June 1873 – 31 May 1924) was a British accountant and also the first full-time professional accountant in Hon Kong. ==Biography== He was born on 22 June 1873 in Manchester. He was educated at the Hulme Grammar School and later joined the Parkinson, Mather & Co., chartered accountants of Manchester and London. He moved to Hong Kong to joined the then Butterfield & Swire in 1898. He resigned later in 1902 to start up his own business.〔(【引用サイトリンク】title=PricewaterhouseCoopers )〕 On 2 June 1902, he became Hong Kongs first full-time professional accountant, and started the accountant firm what is today the Hong Kong office of the global auditing giant PricewaterhouseCoopers. In 1903 he took fellow accountant J. E. Bingham as a partner and established an office in Shanghai in 1906. When F. N. Matthews in Shanghai joined the partnership in 1908, the firm became known as Lowe, Bingham & Matthews.〔 Under his leadership, it had clients including the China Light and Power Co., Hongkong and Shanghai Bank, Hong Kong and Whampoa Dock, Jardine, Matheson & Co. and Hong Kong and China Gas Co..〔 He was also director of the Hongkong and Shanghai Hotels, Ltc. and secretary of the Hong Kong General Chamber of Commerce for many years.〔 He contested in the Justice of the Peace election in 1920 for a seat in the Legislative Council of Hong Kong against T. F. Hough during the absence of H. E. Pollock. He was again appointed to the Legislative Council in July 1922 during H. W. Bird was on leave. He was especially acquainted with financial matters in the Legislative Council and helped connecting between the government and the Hong Kong Telephone Company on the terms of the renewal of the company's licence. He was also member of the Licensing Board and was made Justice of the Peace in March 1906.〔 Lowe was one of the leading members of the Royal Hong Kong Yacht Club and was the president of the Lawn Bowls Association of Hongkong.〔 He was also interested in pony racing. Lowe died from typhoid at 4:00 a.m. on 31 May 1924 at the Peak Hospital at aged 50.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Arthur Rylands Lowe」の詳細全文を読む スポンサード リンク
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