People in H&S: Lowell S. Pethley;

              n Lowell S. Pethley first came to
the H&S Seattle office in 1955, manage­ment
advisory services were just begin­ning
to emerge as a key part of the Firm's
practice. Early in his career Lowell's
future with H&S became linked to that
of MAS, and both have fared well since.
Lowell spent most of his early life in
his birthplace of Tacoma, Washington.
His family moved to Seattle while he was
in high school, and after his graduation
he went to work in a retailing company.
"It was my work with a graduate of the
Harvard Business School in the account­ing
department of that company that first
sparked my interest in public accounting,"
Lowell explained. Having decided to
pursue a career in accounting, he began
attending business college at night. Later,
he decided to devote full time to his
studies and enrolled in the business ad­ministration
program at the University
of Washington. His academic career was
interrupted by the Korean war, during
which he served in the U.S. Army Signal
Corps as a cryptographer. Following his
military service, he returned to Seattle
and graduated Phi Beta Kappa in 1955.
Shortly before completing his under­graduate
work he placed first in the
state of Washington CPA examination.
mL*d owell first became acquainted with
H&S during a campus interview. "I was
impressed by the Firm's high standards
and its approach to people and the pro­fession','
he said. Soon after joining H&S
in 1955, he took a leave of absence in
order to obtain his MBA degree at the
University of Washington. With his grad­uate
work behind him, he returned to
the Seattle office in 1957.
During those early years on the audit
staff, Lowell spent much of his time on
engagements for small loan companies,
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