OBITUARIES
In memoriam
Ian Tegner CA
11 July 1933 – 10 May 2026
Ian Nicol Tegner CA, an ICAS Past President, has died peacefully at home, aged 92. Devoted to and adored by Meriel, his wife of 65 years, he was a cherished father to Kirstin and Luke, a loving grandfather to Cecilia, Hector, Lara and Rory, and a proud great-grandfather to Cora.
Born in London to Sven Stuart and Peggy Tegner, Ian began his accountancy career in 1952 as an apprenticed accountant with Jenks Percival Pigeon & Company where he qualified as a CA. He later worked in Toronto with Clarkson Gordon & Company before returning to London to join Barton Mayhew & Company, where he became a partner in 1965. This was, of course, long before the UK had any codified accounting or audit standards – best practice was derived through shared experience and weekly magazine articles discussing relevant topics.
Ian completed a programme in advanced management at Harvard Business School in 1974, and remained alert to the need for best practice to be observed, even as the accountancy profession in the UK moved increasingly to a pattern of codification and regulation.
In 1961, Ian and Meriel moved to Norland Square in North Kensington, an area undergoing profound change. At the time, many families in the neighbourhood were living in overcrowded and insecure housing, and the area was marked by both hardship and a strong sense of community.
The experience left a lasting impression on both Ian and Meriel. In August 1964, they joined with others from St Helen’s Church to help found the Latimer Housing Society, created to provide families with secure homes at genuinely affordable rents. Ian’s role as a founder trustee reflected a lifelong belief in practical, responsible service, using his skills and energy to help build something lasting for the community around him.
In 1971, Ian moved into industry when he was appointed Finance Director of Bowater, a role he held until 1986, leading the demerger of Bowater from the US arm, Scott. He then served as Director of Group Finance at Midland Bank from 1987 to 1989 and was involved in its sale to HSBC.
He had already accepted nomination to become President of ICAS, but recognising the impossible challenge of combining that with his heavy duties at Midland, stood down before being elected. Following a period of some turbulence – during which ICAS members rejected merger with ICAEW – Ian was asked again to become President. He accepted and succeeded Ian Percy CA in 1991.
By this time Ian had gained considerable standing by forming and then chairing the Hundred Group of Finance Directors from 1988 to 1990. He had also been a member of the CCAB Accounting Studies Committee from 1984 to 1986. By the time he was approached again to become President of ICAS, Ian was Chairman of Control Risks Group. He felt able then to take on the ICAS leadership challenge, lending his weight to the implementation of the new strategy. His considerable personal skills combined with his evident integrity were of great importance in helping ICAS to move forward with confidence.
Ian remained active in business after his presidential term, holding a number of non-executive appointments, including for Crest Packaging in 1993 and directorships at Arjo Wiggins Appleton, Teesside Power, Coutts & Company (1996–1998) and TIP Europe (1992–1993).
Beyond accountancy, he gave generously of his time as an external member of the Ministry of Defence management audit board from 1987 to 1997, a member of the editorial advisory board of Corporation Governance from 1992, and a trustee of several charitable organisations, including the Latimer Housing Society, Lindley Educational Trust, English Touring Opera, Gower Street Secretaries Mechanisms Trust, MacIntyre Care and the Prince Consort Foundation.
Although Ian lived in London, he was devoted to Argyll, where he had a cottage. In his 92 years he never failed to get to Kilninver. He was heavily involved in the Argyllshire Gathering, a Highland games event where he was senior steward in 1995, and a founder of the Argyll Piping Trust. He was also Vice President of the Country Trust.
Away from work, Ian enjoyed travel, music and walking. He amassed a large collection of prints and travel books from the Victorian era. He was recognised by Marquis Who’s Who as a noteworthy financial executive, and he will be remembered as a distinguished CA, an influential business leader and a dedicated servant of the profession.
Alison Callion CA
Alison Wendy Callion (M18123) has died aged 56. She trained with Arthur Andersen, qualifying in 1993. She was on a career break from WM Dick & Sons and living in Stirling at the time of her death.
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Alison Douglas CA
Alison Patricia Douglas (M17294) has died aged 59. She trained with Touche Ross & Co, qualifying in 1991. She was living in Edinburgh at the time of her death.
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Andrew Flanagan CA
Andrew Henry Flanagan (M13041) has died aged 69. He trained with Touche Ross & Co, qualifying in 1980. He was working for the NHS Counter Fraud Authority and living in Glasgow at the time of his death.
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Andrew Hogg CA
Andrew Myles Hogg (M08518) has died aged 84. He trained with WM Home & Coy, qualifying in 1964. He was working for Entek IRD when he retired and was living in Neston at the time of his death. He received Gold Club membership in 2014.
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Beverly Proctor CA
Beverly Proctor (M13369) has died aged 68. She trained with Coopers & Lybrand, qualifying in 1981. She was retired and living in Ellon at the time of her death.
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Charlotte Duncan CA
Charlotte Anne Duncan (M19810) has died aged 53. She trained with KPMG, qualifying in 1997. She was working for Eaton and living in Kilmarnock at the time of her death.
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David Clark CA
David Buchanan Clark (M06805) has died aged 93. He trained with Reid & Mair, qualifying in 1958. He was working for the Scottish Motor Trade Association when he retired and was living in Troon at the time of his death. He received Gold Club membership in 2008.
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David MacDonald CA
David MacDonald (M12316) has died aged 71. He trained with Peat Marwick Mitchell, qualifying in 1978. He was working for Norwich Union when he retired and was living in Perth at the time of his death.
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Douglas Simpson CA
Douglas Boyd Simpson (M11433) has died. He trained with Cram, Worsley, Robertson & Taylor, qualifying in 1975. He was retired at the time of his death.
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Frank Markson CA
Isaac Frank Markson (M06366) has died aged 93. He trained with HL Bloom & Co, qualifying in 1956. He was self-employed as Frank Markston Consulting when he retired and was living in Sherwood Park at the time of his death. He received Gold Club membership in 2006.
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Gordon Campbell CA
Gordon Campbell (M07967) has died aged 86. He trained with Miller, McIntyre & Gellatly, qualifying in 1962. He was working for the University of Northumbria when he retired and was living in Crieff at the time of his death. He received Gold Club membership in 2012.
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James Bisset CA
James Ferguson Bisset (M07024) has died aged 90. He trained with Peat, Marwick & Mitchell, qualifying in 1959. He was working for Clarison Mechanical Handling when he retired and was living in Glasgow at the time of his death. He received Gold Club membership in 2009.
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Michelle Lavery CA
Michelle Lavery (M29413) has died aged 37. She trained with Saffery, qualifying in 2014. She was working for Visit Scotland and living in Kirkliston at the time of her death.
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Norman Macleod CA
Norman Alexander Macleod (M08784) has died aged 82. He trained with Watson McCarroll & Co, qualifying in 1965. He was retired and living in Glasgow at the time of his death. He received Gold Club membership in 2015.
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Paul Hookings CA
Paul John Hookings (M14088) has died aged 67. He trained with Deloitte Haskins & Sells, qualifying in 1983. He was working for Go Plant when he retired and was living in Solihull at the time of his death.
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Peter Bruce CA
Peter Bruce (M15652) has died aged 63. He trained with Ritson, Smith & Partners, qualifying in 1987. He was working for SBP and living in Banff at the time of his death.
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Robert Cairns CA
Robert Gordon Cairns (M12577) has died aged 70. He qualified in 1978. He was working for Cairns Walker when he retired and was living in Edinburgh at the time of his death.
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Robert McWhirter CA
Robert McWhirter (M05654) has died aged 95. He trained with Adam Ker & Sangster, qualifying in 1953. He was self-employed when he retired and was living in Parksville at the time of his death. He received Gold Club membership in 2003.
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Robert Milne CA
Robert Cecil Milne (M08095) has died aged 89. He trained with Brown, Fleming & Murray, qualifying in 1962. He was working for Alan Forrester & Co when he retired and was living in Newton Abbot at the time of his death. He received Gold Club membership in 2012.
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Sarvita Sethi CA
Sarvita Sethi (M20278) has died aged 52. She trained with PricewaterhouseCoopers, qualifying in 1999. She was working for Amazon and living in Isleworth at the time of her death.
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William Anderson CA
William Derek Anderson (M13563) has died aged 71. He trained with Arthur Young McClelland Moore & Co, qualifying in 1981. He was self-employed when he retired and was living in Woking at the time of his death.
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