Remembering Arthur B. Foye;

              Remembering
Arthur Bo Foye.
Michael N. Chetkovich
John W. Queenan
Dr. Howard A. Rusk
Luis Nieto
Gordon M. Hill
John L. Carey
The death of Arthur B. Foye on June 18
last, only two days before his eighty-third
birthday, marked the passing of a
man who left an indelible impression on
Haskins & Sells and the public account­ing
profession. He was one of those rare
individuals for whom retirement simply
meant moving into a new phase of service
to the profession, the community and the
nation.
Born in Brooklyn and educated at New
York University, Mr. Foye joined H&S in
New York in 1918 and was admitted to
partnership in 1923. During World War
II he served as acting managing partner,
and was managing partner from 1947
until his retirement in 1956.
He was the recipient of Distinguished
Service Awards from the American In­stitute
of CPAs and the New York State
Society of CPAs after having served both
professional organizations as president.
Always interested in international af­fairs,
Arthur Foye was president of the
Eighth International Congress of
Accountants held in New York City in
1962; was a member of the task force on
overseas economic operations of the
Hoover Commission on Organization of
the Executive Branch of Government
from 1954 to 1956; and was a member
of the United States National Commis­sion
for the United Nations Economic
and Social Council and chairman of the
eighth annual conference of the Coun­cil,
held in New York City in 1959.
His wide-ranging interests and activi­ties
encompassed New York University,
his alma mater, the National Association
of Manufacturers and the YMCA, as
well as church and community organ­izations.
Mr. Foye died in Ridgewood, New Jer­sey,
where he and his widow, the former
Emma Graham, made their home.
The real measure of any man lies in
the memories he has left behind with his
family, his friends and his associates. Fol­lowing
are statements from individuals
who knew Arthur Foye well as a man
and a leader in his profession. Their
words speak more eloquently than any
formal eulogy
It is difficult to find words to say about
Atthur Foye that have not been said be­fore.
He lived a long and productive life,
during which he touched the lives and
hearts of many people, each of whom had
a special reason for his or her regard for
him. Most of them found their own
unique ways of expressing their admira­tion
and affection. I have heard many of
these expressions and, through my own
associations with the man, could under­stand
and appreciate each of them.
Arthur was a man of many great qual­ities.
The Firm and the profession will
be eternally grateful to him for his lead­ership
and his devotion, as will the many
civic and charitable organizations he
served so well. His was a competence and
an ability to lead given to few, and he
used these talents to great advantage for
the benefit of many.
Two qualities that impressed me ear­liest,
and perhaps most, were his dignity
and his warmth—by warmth I mean his
interest in and concern for the individual,
for each individual who crossed his path.
Dignity and warmth are qualities not
often found in common, certainly in such
a degree; for dignity often tends to be
associated with reserve, if not aloofness.
Arthur was the most dignified of men;
yet he always felt and conveyed an inter­est
in and a concern for everyone he met.
We shall miss him greatly, and I doubt
that we shall see his like again. All of us
whose lives he touched are better for
having known him.
Michael N. Chetkovich
Managing Partner
I had the privilege of knowing Arthur
Foye from the first day of my employment
with the Firm on July 1, 1927 and the
pleasure of working with him for ten
years prior to his retirement in 1956. He
was a friend and an inspiration.
Arthur Foye was a man of great energy
with many talents and interests. He was
dedicated to the Firm and to his profes-