OBITUARIES

Charles Gordon CA

1 June 1934 – 15 November 2025

Charles Gordon (M07012) was born in Glasgow and educated at Allen Glen’s High School of Science before joining Peacock & Henry and qualifying as a CA in 1956. After National Service at RAF Leuchars, where he met his wife Josephine, two years with Price Waterhouse in Glasgow and three years at the City Chamberlain’s Department in Dundee, he joined the Finance Office of St Andrews University.

In 1968, and still only 34 years old, he was appointed as the university’s youngest ever Quaestor and Factor (Director of Finance), a position in which he served with great distinction until 1990. In that time, Charles developed one of the best computerised financial modelling systems in any British university. He was invited to serve on the working party which redesigned and improved the Universities Funding Council Financial Form 3, was one of the principal authors of the Statement of Recommended Accounting Practice for all British universities and served as a member of the related accounting standards group.

In 1990, Charles was appointed Director of Finance at Edinburgh University, where he formulated and implemented a financial recovery plan to address a serious deficit, putting in place new systems of financial management, monitoring and control. His crucial role in the very successful outcome of that work resulted in the award of an Honorary doctorate by Edinburgh University and an invitation to take up a short-term appointment as Director of Finance at Lancaster University, where he brought about another successful financial recovery. He retired in 1994.

Charles was a kind and considerate man of personal and professional integrity and unshakeable courtesy, with a ready wit and gentle sense of humour – wry references to ‘the Micawber Principle’ spring to mind. His natural calm was sustained by his family and his faith.

When Charles was presented for his doctorate, the Laureation Address described him as “one of those fortunate Directors of Finance who are held in the highest respect by all four of their constituencies: their peers in the world of university accounting and beyond, their own staff in the Finance Office, colleagues in senior university management and academics at large in the University”.

He died, aged 91, after a long and happy retirement. He is survived by his wife, Josephine, and his children, Simon and Stephanie. He is fondly remembered and sorely missed.

 This is a personal submission from his family

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Christine Wilkie CA

12 February 1946 – 9 April 2026

Christine Wilkie (M19379) has passed away peacefully in Perth following a short illness, having just recently celebrated her 80th birthday.

Originally graduating from Strathclyde University in maths and physics, Christine worked for many years as a secondary school maths teacher before retraining in accountancy at Stirling University and graduating with a first-class honours degree in 1993. She qualified as a CA in 1996 while working for the firm of Crosbie, Rae & Co in Crieff, where she subsequently practised for several years.

From 2003 until the present day, Christine worked alongside her husband, John, as the Financial Director of John Wilkie Paper Mill Services. They successfully conducted their business worldwide, serving the paper industry from their home base in St Fillans, Perthshire. 

Christine loved the outdoors and was a well-known face in the countryside around St Fillans, where she walked every day. She was a voracious reader and loved both playing and listening to classical music.

This is a personal submission from her family

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James Kilpatrick CA

10 May 1940 – 16 January 2025

James Kilpatrick (M08276) has died aged 84. He trained with Henry Brown & Co in Kilmarnock, qualifying in 1963. He enjoyed his working life as a CA, being employed by various companies including Wilson Sporting Goods and Bell Ingram, and spending a five-year period in Canada.

Much of his career was based in Glasgow, where he worked for Peat Marwick McLintock, later becoming KPMG, before taking early retirement. He was retired and living in Troon, Ayrshire at the time of his death.

This is a personal submission from his family

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Alastair Currie CA

Alastair James Currie (M10315) has died. He trained with Charles Burrows & Co, qualifying in 1971. He was working for the City of Edinburgh council when he retired and was living in the city at the time of his death.

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Alastair McGhee CA

Alastair Orr McGhee (M07338) has died aged 88. He trained with John Lauder & Co, qualifying in 1960. He was working for Booker when he retired and was living in Gerrards Cross at the time of his death. He received Gold Club membership in 2010.

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Archibald McFarlane CA

Archibald Waddell McFarlane (M07793) has died aged 91. He trained with David Strathie & Co, qualifying in 1961. He was working for French Duncan when he retired and was living in Glasgow at the time of his death. He received Gold Club membership in 2011.

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Cameron Smith CA

Cameron Smith (M08610) has died aged 85. He trained with Peat Marwick Mitchell & Co, qualifying in 1964. He was working for Blagden Industries when he retired and was living in Kilmacolm at the time of his death. He received Gold Club membership in 2014.

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Charles Wilson CA OBE

Charles Moore Wilson (M08178) has died aged 83. He trained with David Strathie & Co, qualifying in 1963. He was working for Secco France SA when he retired and was living in Paris at the time of his death. He received Gold Club membership in 2013.

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Colin Meldrum CA

Colin Campbell Mitchell Meldrum (M19515) has died aged 54. He trained with Ritson Smith, qualifying in 1996. He was working for Transocean and living in Stonehaven at the time of his death.

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Elizabeth Tawse CA

Elizabeth Mary Tawse (M11207) has died aged 74. She trained with Jas Henry Reid & Son, qualifying in 1974. She was self-employed when she retired and was living in Aberdeen at the time of her death. She received Gold Club membership in 2024.

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Geoff Kerr CA

Geoffrey “Geoff” David Kerr (M08046) has died aged 89. He trained with Peat Marwick Mitchell & Co, qualifying in 1962. He was retired and living in New York at the time of his death. He received Gold Club membership in 2012.

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Hugh Gardner CA

Hugh John Gardner (M05165) has died aged 96. He trained with Peat Marwick Mitchell & Co, qualifying in 1951. He was self-employed when he retired and was living in Perthshire at the time of his death. He received Gold Club membership in 2001.

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Ian Allison CA

Ian Samuel Allison (M07941) has died aged 85. He trained with McLay McAlister McGibbon, qualifying in 1962. He was self-employed when he retired and was living in Ayr at the time of his death. He received Gold Club membership in 2012.

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Isobel Forrest CA

Isobel Rosemary Forrest (M07003) has died aged 92. She trained with Thomson McLintock & Co, qualifying in 1958. She was retired and living in Carluke at the time of her death. She received Gold Club membership in 2008.

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James Marshall CA

James Gibson Marshall (M07639) has died aged 87. He trained with Macharg & Son, qualifying in 1961. He was working for United Church of Scotland when he retired and was living in Glasgow at the time of his death. He received Gold Club membership in 2011.

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James Spalding CA

James Stuart Spalding (M06519) has died aged 89. He trained with Peat Marwick Mitchell & Co, qualifying in 1957. He was working for BCE when he retired and was living in Brockville at the time of his death. He received Gold Club membership in 2007.

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John Sinclair CA

John Sinclair (M05438) has died aged 97. He trained with JC Thomson & Co, qualifying in 1952. He was working for Sinclair Wood & Co when he retired and was living in Glasgow at the time of his death. He received Gold Club membership in 2002.

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John Mather CA

John Williamson Mather (M05523) has died aged 96. He trained with Gregor Grant, qualifying in 1953. He was working for Portals Holdings when he retired and was living in Basingstoke at the time of his death. He received Gold Club membership in 2003.

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Mark Bentley CA

Mark Traill Bentley (M06785) has died aged 93. He qualified in 1958. He was retired and living in Buckinghamshire at the time of his death. He received Gold Club membership in 2008.

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Michael Richardson CA

Michael Cochrane Richardson (M06624) has died aged 91. He trained with Moody Stuart & Robertson, qualifying in 1957. He was working for Robert L Fleming & Associates when he retired and was living in Carnoustie at the time of his death. He received Gold Club membership in 2007.

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Peter Burnet CA

Peter Burnet (M10504) has died aged 79. He trained with Thomson McLintock & Co, qualifying in 1972. He was retired and living in Aberdeen at the time of his death. He received Gold Club membership in 2022.

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Robert Clark CA

Robert Clark (M08478) has died aged 85. He trained with WA Findlay & Co, qualifying in 1964. He was working for the same firm when he retired and was living in Arbroath at the time of his death. He received Gold Club membership in 2014.

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Robert Dallas CA

Robert Munro Dallas (M09476) has died aged 80. He trained with Kidston Jackson & Co, qualifying in 1968. He was working for Dallas Nichol & Co when he retired and was living in Glasgow at the time of his death. He received Gold Club membership in 2018.

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Robert Chalmers CA

Robert Stanley Chalmers (M06802) has died aged 92. He trained with Mann, Judd, Gordon & Co, qualifying in 1958. He was working for Stonefield Castles Hotel when he retired and was living in Bridge of Weir at the time of his death. He received Gold Club membership in 2008.

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Ross Burns CA

Ross Burgess Burns (M07558) has died aged 90. He trained with John E Watson & Co, qualifying in 1961. He was working for Strathclyde regional council when he retired and was living in Paisley at the time of his death. He received Gold Club membership in 2011.

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Roy Fox CA

Roy Hunter Fox (M09507) has died aged 79. He trained with Wallace & Somerville, qualifying in 1968. He was working for Scottish Provisional Press when he retired and was living in Dingwall at the time of his death. He received Gold Club membership in 2018.

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Victor Hannah CA

Samuel “Victor” Hannah (M10103) has died. He trained with Hardie Caldwell Ker & Hardie, qualifying in 1970. He was self-employed as Hannah & Co when he retired and was living in Glasgow at the time of his death. He received Gold Club membership in 2020.

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Stanley Turner CA

Stanley Turner (M05810) has died aged 95. He qualified in 1954. He was retired and living in Edinburgh at the time of his death. He received Gold Club membership in 2004.

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Thomas Aitken CA

Thomas Hector Aitken (M08668) has died aged 84. He trained with Kerr MacLeod & Macfarlan, qualifying in 1965. He was working for Carson & Trotter when he retired and was living in Dumfries at the time of his death. He received Gold Club membership in 2015.

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William Phillips CA

William Alexander Phillips (M07514) has died aged 91. He trained with Kirk & Johnston, qualifying in 1960. He was working for Cork Gully when he retired and was living in Glasgow at the time of his death. He received Gold Club membership in 2010.

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William Clark CA

William Angus Clark (M09383) has died aged 83. He trained with Flockhart & Grant, qualifying in 1968. He was working for Kaye Aluminium when he retired and was living in Hope Valley at the time of his death. He received Gold Club membership in 2018.

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William Hall CA

William Derek Hall (M09866) has died aged 75. He trained with Alexander Sloan & Co, qualifying in 1969. He was working for WD Hall & Co when he retired and was living in Glasgow at the time of his death. He received Gold Club membership in 2019.

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William Frame CA

William Frame (M06227) has died aged 93. He trained with Wilson, Stirling & Co, qualifying in 1956. He was working for Clyde Bowers when he retired and was living in Glasgow at the time of his death. He received Gold Club membership in 2006.

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William Whyte CA

William Taylor Whyte (M09099) has died aged 82. He qualified in 1966. He was retired and living in Fortrose at the time of his death. He received Gold Club membership in 2016.