Barlow & Hughan LLP, although founded in 1990, can trace its origins to 1946 when Barlow, Davis, & Wood was established. Barlow, Davis, & Wood was one of the larger local San Francisco accounting firms at the time, with a professional staff of nearly twenty-five. The 'Barlow' of that firm was Wm. P. Barlow, Sr., whose son William Jr. joined the practice in 1960 after three years with a "Big Eight" firm, was made partner in 1964, and is still with the firm today. Barlow & Hughan has been fortunate in retaining many clients of Barlow, Davis, & Wood to this day. Indeed one individual, a 1906 San Francisco earthquake survivor, was a client until her death a few years ago at the age of 104.