The son and grandson of chartered accountants, PETER PALMER was born in Northampton in 1912. After a public school education, he read Economics and Law at Cambridge and then did his articles at the Leicester office of his father’s five-partner firm, A.C. Palmer. During his training he served for part of the time as secretary of his local student society. After qualifying in 1936, he moved to his father’s office in Northampton and shortly afterwards was given a salaried partnership. Returning after war service, his father’s ill health progressively meant Peter taking on the duties of senior partner; long before his father actually retired. In 1965, the firm merged with Coopers and Peter stayed a partner with them until his own retirement in 197s-During his career he has been President of the Northampton Society and served for a time on the Taxation and Research Committee of the ICAEW at national level. He is enjoying an active and happy retirement in his native Northampton.