OBITUARIES
In memoriam
Ruby Barton CA
6 June 1929 – 20 March 2020
Ruby Tint Barton (M08390) lived a life that was definitely out of the ordinary. She was born in Pegu, Burma, to an elite family as Khin Than Shin. “Miss Millionaire!”
With homes in Rangoon, the capital of British-occupied Burma, and Maymo, the summer capital, Ruby’s family was closely involved in the Burmese independence movement during the 1930s. Entry into the elite St Philomena’s High School was conditional on her name being changed to an acceptable English-sounding format. So, more or less without her consent, the school renamed her Ruby Tint.
On 23 December 1941, when Ruby was 12, Japan bombed Rangoon without warning or even declaring war. Ruby and her family were caught running to the air-raid shelter. The blast perforated both ear drums and damaged her lungs. Ruby, her mother and three sisters then spent the next four years in Upper Burma on the run from the Japanese.
After the war, Burma, which was known as “the Scottish colony” due to the number of Scots involved in its colonisation and government, was the first country to leave the British Empire and become independent. The economy, however, was still largely controlled from Glasgow, particularly Burmah Oil Company, whose office was on the corner of West George Street and Hope Street.
Being told that she couldn’t do things because of her gender was usually a signal for Ruby to completely disregard the ‘advice’ and redouble her efforts. Her own assessment of herself was that she was an honorary man and she generally wore a dark trouser suit, no make-up and no jewellery, except for a Burmese sapphire necklace from Mogok in the Shan state from where she came.
Ruby was a Gold Medallist Bachelor of Commerce from Rangoon University, at the time one of the foremost universities in Asia. After graduating she worked for Stuart, Smith & Allen, an ICAS firm in Rangoon serving the British commercial community which controlled the economy.
In the late ’50s, she came by boat to Britain, staying the first couple of nights in the Savoy in London, before then transferring to the care of US Colonel Leonard Kobel and his wife Maime, friends of her mother. “Aunt” Maime provided moral support and refuge for the rest of her life. Ruby was apprenticed to Galbraith, Dunlop & Co, a correspondent firm of Stuart, Smith & Allen, whose senior partner was Lord Strathclyde, Secretary of State for Scotland.
“More than 30 years later the global financial crisis proved that items presented on a balance sheet were not necessarily valued realistically and could be highly problematic”
Ruby was one of only two women in a west Scotland cohort of over 100 students attending the classes at Glasgow University. As she was approaching her final exams there was a military coup in Burma. Members of her family were imprisoned, some lost their lives and some suffered severe impact to their working lives and income. As a Burmese student in Glasgow, Ruby was unusual in that she was financially supported by her family, whereas others were state supported.
The junta demanded Ruby’s immediate return, but her mother sent a message through secret channels telling her not to go home. Ruby followed her advice, but had no further means of financial support and was unable to pay the tuition or residential fees. Ruby also became stateless, a political refugee, exiled from Burma for the rest of her life. The Staff Partner of Galbraith Dunlop, Edward Luscombe, generously gave her board and lodging as part of his family for several years.
After qualifying in 1963, Ruby continued working for Galbraith Dunlop as a sort of ‘man Friday’ for Grant Munro, the firm’s chief rainmaker. He was frequently appointed by the court as official Curator Bonis for people requiring financial protection and assistance, work he immediately passed over to Ruby. Galbraith Dunlop also had a significant insolvency practice in which Ruby occasionally helped. She was fascinated by the gulf between the approved corporate balance sheets and the realisations in liquidations.
With the consent of the firm, Ruby also acquired a portfolio that grew organically to about a dozen private clients – nearly all of them Italian businesses in the southside of Glasgow. There was an element of community sectarianism preventing them from accessing quality advice and Ruby was seen as a fellow outsider. As a fairly typical first-generation immigrant, the income from this second job all went to financially supporting her extended family in Burma, suffering under the junta.
Financial education
Ruby was also on the tutorial staff of ICAS and taught CA students at 200 St Vincent Street on Monday nights for around 10 years. In the late 1960s, she decided to prepare for the day when the junta was replaced by a civilian government and she would be able to return home. She thought one of the most pressing items would be to restore economic sanity, and economic and financial education institutions would need to be re-established.
Ruby left Galbraith Dunlop, enrolling as a research student in the Strathclyde University School of Business and Administration, where she also taught. Compared with today there were hardly any graduate students, no taught postgraduate degrees, no graduate student support to speak of, and it was all slightly chaotic.
Immediately before joining Strathclyde, Ruby got married. Almost our only disagreement was that she insisted on changing her name, which I wanted her to keep. At one point she protested: “But Ruby Tint is not my name. That’s the name the nuns gave me!” It was important to her that she could choose her own legal name, Mrs Ruby Marlane Barton, for this next stage of life.
Eventually Ruby’s research thesis was produced with the zippy title of “Asset Valuation by Accountants, Valuers and the Market”, examining 20 failed companies from the private files of three major insolvency practices in Glasgow. Ruby interviewed the accountants who had prepared the balance sheets to fully understand their decision-making.
She demonstrated that “although usually governed by generally accepted accounting principles [they were] subject to wide personal variation and different accountants may choose different methods to value comparable assets”.
At the time Ruby’s interest was thought slightly peculiar. More than 30 years later the global financial crisis proved that items presented on a balance sheet were not necessarily valued realistically and could be highly problematic. The IFRS 13 “Fair Value Measurement” accounting standard was introduced in 2013.
The 1960s and 1970s was a time when finance and accountancy was beginning to be treated more seriously as a discipline and becoming more professionalised. Accounting standards were introduced, for which research and careful consideration was required. Leeds Business School wanted to start a BA in accountancy but needed someone with a higher degree to supervise it.
Ruby survived the usual inane interview questions asked of women and became the first female member of faculty as Senior Lecturer, where she taught for 12 years. She designed the undergraduate degree programme and steered it through the external examiner from Nottingham and accreditation authorities. The forward-thinking department was an exciting place to work and had a matrix style of management, in which Ruby chaired both the degree and student admissions committees.
Reading the room
In the build-up to her final exams in the early 1960s, and then again during the early years in Leeds, Ruby’s ears had required emergency medical intervention to patch up the bomb blast damage. Unfortunately, it was not possible to restore full hearing. Quarterly check-ups continued for the rest of her life. Few people, including all her students, were aware of the extent to which she relied on lip reading.
One other significant event at Leeds needs highlighting: there was a very strong branch of the National Front, which claimed Ruby should not be allowed to teach because of her race. Their campaign set about physically disrupting and destroying every one of her lectures, seminars and tutorials so that teaching had to be abandoned.
Ruby was the only non-white member of faculty, so the university had no experience of this type of situation. The university, at faculty and council level, debated what to do. And debated. And debated, with no conclusion for two terms. Ruby’s health deteriorated, but at no time did she consider resigning. Each day when she came home we discussed how we might best counter the NF. Then one day, unknown to Ruby, the students union decided that action was necessary on behalf of their suffering members. In a mass blockade, they ambushed National Front members and physically prevented them accessing the campus as well as the building. They repeated this every week until the NF gave up.
In the mid to late 1980s, with significant political and economic changes in the UK, the nature of the department radically changed, leading to the break-up of the outstanding team of talented lecturers.
Ruby and I moved to London. She continued in public practice as a CA for another 20 years, and so we spent a week in Glasgow every year visiting all her clients. Regular hospital visits led to a specialist lung clinic in King’s College Hospital diagnosing both bronchiectasis as well as the much rarer bronchiolitis obliterans, which eventually leads to lung damage and respiratory failure. It was thought the most likely cause of this were the toxic chemicals in the bomb blast damage Ruby had suffered as a child.
During her very long illness we came back to the Glasgow area to take advantage of the familiar surroundings and much higher quality care available. She left this extraordinary life with her chosen name Ruby Barton in Wishaw University Hospital after receiving first-class treatment. I am hoping to establish a Glasgow-based charitable foundation in the name of Khin Than Shin this year to support Myanmar education.
This is a personal submission from her husband
Donald Henderson CA
8 August 1939 – 25 October 2025
Donald Munro Henderson (M08514) was born in 1939 in Edinburgh. He was schooled at St Mary's Melrose and the Edinburgh Academy, then went on to study economics and law at Caius College, Cambridge.
Following his graduation in 1961, he did his CA training at Chiene & Tait. Following qualification, he moved to Graham Smart & Annan where he became a partner in 1967. This firm went through several mergers (Deloitte, Haskins & Sells, Coopers & Lybrand Deloitte and eventually PwC). His primary focus was audit work for Scottish-based clients, including the Royal Bank of Scotland and the Sidlaw Group. He also supported a portfolio of clients in the charitable sector.
Donald retired in 1995 but continued to support a number of charities. He loved his team and his clients, was very proud of his profession and took great joy when his grandson recently qualified as a CA (with ICAS, of course).
Donald was a keen golfer and played in many ICAS matches with ex-clients and colleagues. He passed away at the end of October, shortly after Carol, his wife of 60 years.
This is a personal submission from his family
George Taylor CA
31 July 1938 – 3 December 2025
George Gibb Taylor (M08376) was born in Wick in the north of Scotland, the eldest of three children. His family moved to Newport-On-Tay in Fife when George was 12, and he attended Bell Baxter High School in Cupar.
George started his career with WA Findlay Accountants in Dundee. After qualification as a CA, he secured a post with Price Waterhouse, initially in Paris and subsequently in Casablanca, Morocco. After a few years in North Africa, George longed to return home to Fife. He met and married his wife Fiona, and secured a job with Fife Council, retiring in 1995 as Deputy Director of Finance.
In retirement, George enjoyed playing golf, holidaying and spending time with family. He also devoted time to support two charitable trusts and North Fife Rotary Club, where he was president in 1994.
George passed away peacefully in Victoria Hospital, Kirkcaldy, surrounded by family. He is survived by his wife, Fiona, and sons, Iain and Alistair.
This is a personal submission from his family
Alan Laverock CA
Alan James Laverock (M13004) has died aged 70. He trained with Spicer Watson & Co, qualifying in 1979. He was retired and living in Dundee at his time of death.
...........................................
Derek Findlay CA
Derek Findlay (M05957) has died aged 93. He trained with Wilson, Stirling & Co, qualifying in 1955. He was working for Clydesdale Excavating & Construction when he retired and was living in Bridge of Weir at his time of death. He received Gold Club membership in 2005.
...........................................
Donald Lindsay CA
Donald Paterson Lindsay (M05286) has died aged 98. He trained with Mann, Judd Gordon & Co, qualifying in 1952. He was working for Moores Rowland when he retired and was living in Glasgow at his time of death. He received Gold Club membership in 2002.
...........................................
Iain Lovell CA
Iain Stewart Lovell (M11704) has died aged 75. He trained with Kerr MacLeod & Co, qualifying in 1976. He was working for Robert J Hart & Co when he retired and was living in Glasgow at his time of death.
...........................................
Ian Watson CA
Ian Duncan Watson (M06399) has died aged 92. He trained with Peat, Marwick, Mitchell & Co, qualifying in 1956. He was working for Peat Marwick McLintock when he retired and was living in Epsom at his time of death. He received Gold Club membership in 2006.
...........................................
Ian Welch CA
Ian Ronald Welch (M05708) has died aged 95. He qualified in 1953. He was retired and living in Hawick at his time of death. He received Gold Club membership in 2003.
...........................................
James Graham CA
James Sinclair Stevenson Graham (M09226) has died aged 80. He trained with McClelland Moores & Co, qualifying in 1967. He was working for Ernst & Young when he retired and was living in Glasgow at his time of death. He received Gold Club membership in 2017.
...........................................
John Shayer CA
John Shayer (M08602) has died aged 83. He trained with Reid & Mair, qualifying in 1964. He worked for Gourock Ropeworks in Port Glasgow, British Ropes in Newcastle and, lastly, Gleaner Oils, Elgin, from where he retired. He was living in Elgin at his time of death. He received Gold Club membership in 2014.
...........................................
Kenneth McCracken CA
Kenneth John McCracken (M16076) has died aged 62. He trained with Peat Marwick McLintock, qualifying in 1988. He was working in practice for JRD and living in Kilmarnock at his time of death.
...........................................
Martin Adamson CA
Martin Gardiner Adamson (M07938) has died aged 86. He trained with Graham, Smart & Annan, qualifying in 1962. He was working for KPMG when he retired and was living in Westerham at his time of death. He received Gold Club membership in 2012.
...........................................
Michael Pollett CA
Michael Hugh Gilbert Pollett (M06898) has died aged 91. He trained with Boyack Whitelaw & Aitchison, qualifying in 1958. He was working for Glenalmond College when he retired and was living in Kinross at his time of death. He received Gold Club membership in 2008.
...........................................
Rev Dr Richard Turnbull CA
Richard Duncan Turnbull (M15161) has died aged 65. He trained with Stephen, Lister, Adamson, qualifying in 1985. He was working for the Centre for Enterprise, Markets and Ethics and living in Kidlington at his time of death.
...........................................
Robin Grant
Robin Grant (M08735) has died aged 87. He trained with Martin, Currie & Scott, qualifying in 1965. He was working for Charterhouse Bank when he retired and was living in London at his time of death. He received Gold Club membership in 2015.
...........................................
Ronald Yule CA
Ronald Barrie Yule (M05355) has died aged 95. He trained with James Cram & Sons, qualifying in 1952. He was retired and living in Dundee at his time of death. He received Gold Club membership in 2002.
...........................................
William Wilson CA
William Iain Wilson (M06941) has died aged 91. He qualified in 1958. He was retired and living in Stranraer at his time of death. He received Gold Club membership in 2008.
...........................................
William “Nelson” Guy CA
William Neilson Guy (M06115) has died. He qualified in 1955. He was retired and living in Banchory at his time of death. He received Gold Club membership in 2005.
...........................................
William Hislop CA
William Thomas Hislop (M05751) has died aged 89. He trained with R&E Scott, qualifying in 1954. He was working for Buckingham Gate Securities when he retired and was living in Stonehaven at his time of death. He received Gold Club membership in 2004.
...........................................
William Thornton CA
William Thornton (M09091) has died aged 83. He trained with McClelland Moores & Co, qualifying in 1966. He was working for Burn Stewart Distillers when he retired and was living in Helensburgh at his time of death. He received Gold Club membership in 2016.
...........................................
Ruby Barton CA
6 June 1929 – 20 March 2020
Ruby Tint Barton (M08390) lived a life that was definitely out of the ordinary. She was born in Pegu, Burma, to an elite family as Khin Than Shin. “Miss Millionaire!”
With homes in Rangoon, the capital of British-occupied Burma, and Maymo, the summer capital, Ruby’s family was closely involved in the Burmese independence movement during the 1930s. Entry into the elite St Philomena’s High School was conditional on her name being changed to an acceptable English-sounding format. So, more or less without her consent, the school renamed her Ruby Tint.
On 23 December 1941, when Ruby was 12, Japan bombed Rangoon without warning or even declaring war. Ruby and her family were caught running to the air-raid shelter. The blast perforated both ear drums and damaged her lungs. Ruby, her mother and three sisters then spent the next four years in Upper Burma on the run from the Japanese.
After the war, Burma, which was known as “the Scottish colony” due to the number of Scots involved in its colonisation and government, was the first country to leave the British Empire and become independent. The economy, however, was still largely controlled from Glasgow, particularly Burmah Oil Company, whose office was on the corner of West George Street and Hope Street.
Being told that she couldn’t do things because of her gender was usually a signal for Ruby to completely disregard the ‘advice’ and redouble her efforts. Her own assessment of herself was that she was an honorary man and she generally wore a dark trouser suit, no make-up and no jewellery, except for a Burmese sapphire necklace from Mogok in the Shan state from where she came.
Ruby was a Gold Medallist Bachelor of Commerce from Rangoon University, at the time one of the foremost universities in Asia. After graduating she worked for Stuart, Smith & Allen, an ICAS firm in Rangoon serving the British commercial community which controlled the economy.
In the late ’50s, she came by boat to Britain, staying the first couple of nights in the Savoy in London, before then transferring to the care of US Colonel Leonard Kobel and his wife Maime, friends of her mother. “Aunt” Maime provided moral support and refuge for the rest of her life. Ruby was apprenticed to Galbraith, Dunlop & Co, a correspondent firm of Stuart, Smith & Allen, whose senior partner was Lord Strathclyde, Secretary of State for Scotland.
“More than 30 years later the global financial crisis proved that items presented on a balance sheet were not necessarily valued realistically and could be highly problematic”
Ruby was one of only two women in a west Scotland cohort of over 100 students attending the classes at Glasgow University. As she was approaching her final exams there was a military coup in Burma. Members of her family were imprisoned, some lost their lives and some suffered severe impact to their working lives and income. As a Burmese student in Glasgow, Ruby was unusual in that she was financially supported by her family, whereas others were state supported.
The junta demanded Ruby’s immediate return, but her mother sent a message through secret channels telling her not to go home. Ruby followed her advice, but had no further means of financial support and was unable to pay the tuition or residential fees. Ruby also became stateless, a political refugee, exiled from Burma for the rest of her life. The Staff Partner of Galbraith Dunlop, Edward Luscombe, generously gave her board and lodging as part of his family for several years.
After qualifying in 1963, Ruby continued working for Galbraith Dunlop as a sort of ‘man Friday’ for Grant Munro, the firm’s chief rainmaker. He was frequently appointed by the court as official Curator Bonis for people requiring financial protection and assistance, work he immediately passed over to Ruby. Galbraith Dunlop also had a significant insolvency practice in which Ruby occasionally helped. She was fascinated by the gulf between the approved corporate balance sheets and the realisations in liquidations.
With the consent of the firm, Ruby also acquired a portfolio that grew organically to about a dozen private clients – nearly all of them Italian businesses in the southside of Glasgow. There was an element of community sectarianism preventing them from accessing quality advice and Ruby was seen as a fellow outsider. As a fairly typical first-generation immigrant, the income from this second job all went to financially supporting her extended family in Burma, suffering under the junta.
Financial education
Ruby was also on the tutorial staff of ICAS and taught CA students at 200 St Vincent Street on Monday nights for around 10 years. In the late 1960s, she decided to prepare for the day when the junta was replaced by a civilian government and she would be able to return home. She thought one of the most pressing items would be to restore economic sanity, and economic and financial education institutions would need to be re-established.
Ruby left Galbraith Dunlop, enrolling as a research student in the Strathclyde University School of Business and Administration, where she also taught. Compared with today there were hardly any graduate students, no taught postgraduate degrees, no graduate student support to speak of, and it was all slightly chaotic.
Immediately before joining Strathclyde, Ruby got married. Almost our only disagreement was that she insisted on changing her name, which I wanted her to keep. At one point she protested: “But Ruby Tint is not my name. That’s the name the nuns gave me!” It was important to her that she could choose her own legal name, Mrs Ruby Marlane Barton, for this next stage of life.
Eventually Ruby’s research thesis was produced with the zippy title of “Asset Valuation by Accountants, Valuers and the Market”, examining 20 failed companies from the private files of three major insolvency practices in Glasgow. Ruby interviewed the accountants who had prepared the balance sheets to fully understand their decision-making.
She demonstrated that “although usually governed by generally accepted accounting principles [they were] subject to wide personal variation and different accountants may choose different methods to value comparable assets”.
At the time Ruby’s interest was thought slightly peculiar. More than 30 years later the global financial crisis proved that items presented on a balance sheet were not necessarily valued realistically and could be highly problematic. The IFRS 13 “Fair Value Measurement” accounting standard was introduced in 2013.
The 1960s and 1970s was a time when finance and accountancy was beginning to be treated more seriously as a discipline and becoming more professionalised. Accounting standards were introduced, for which research and careful consideration was required. Leeds Business School wanted to start a BA in accountancy but needed someone with a higher degree to supervise it.
Ruby survived the usual inane interview questions asked of women and became the first female member of faculty as Senior Lecturer, where she taught for 12 years. She designed the undergraduate degree programme and steered it through the external examiner from Nottingham and accreditation authorities. The forward-thinking department was an exciting place to work and had a matrix style of management, in which Ruby chaired both the degree and student admissions committees.
Reading the room
In the build-up to her final exams in the early 1960s, and then again during the early years in Leeds, Ruby’s ears had required emergency medical intervention to patch up the bomb blast damage. Unfortunately, it was not possible to restore full hearing. Quarterly check-ups continued for the rest of her life. Few people, including all her students, were aware of the extent to which she relied on lip reading.
One other significant event at Leeds needs highlighting: there was a very strong branch of the National Front, which claimed Ruby should not be allowed to teach because of her race. Their campaign set about physically disrupting and destroying every one of her lectures, seminars and tutorials so that teaching had to be abandoned.
Ruby was the only non-white member of faculty, so the university had no experience of this type of situation. The university, at faculty and council level, debated what to do. And debated. And debated, with no conclusion for two terms. Ruby’s health deteriorated, but at no time did she consider resigning. Each day when she came home we discussed how we might best counter the NF. Then one day, unknown to Ruby, the students union decided that action was necessary on behalf of their suffering members. In a mass blockade, they ambushed National Front members and physically prevented them accessing the campus as well as the building. They repeated this every week until the NF gave up.
In the mid to late 1980s, with significant political and economic changes in the UK, the nature of the department radically changed, leading to the break-up of the outstanding team of talented lecturers.
Ruby and I moved to London. She continued in public practice as a CA for another 20 years, and so we spent a week in Glasgow every year visiting all her clients. Regular hospital visits led to a specialist lung clinic in King’s College Hospital diagnosing both bronchiectasis as well as the much rarer bronchiolitis obliterans, which eventually leads to lung damage and respiratory failure. It was thought the most likely cause of this were the toxic chemicals in the bomb blast damage Ruby had suffered as a child.
During her very long illness we came back to the Glasgow area to take advantage of the familiar surroundings and much higher quality care available. She left this extraordinary life with her chosen name Ruby Barton in Wishaw University Hospital after receiving first-class treatment. I am hoping to establish a Glasgow-based charitable foundation in the name of Khin Than Shin this year to support Myanmar education.
This is a personal submission from her husband
Donald Henderson CA
8 August 1939 – 25 October 2025
Donald Munro Henderson (M08514) was born in 1939 in Edinburgh. He was schooled at St Mary's Melrose and the Edinburgh Academy, then went on to study economics and law at Caius College, Cambridge.
Following his graduation in 1961, he did his CA training at Chiene & Tait. Following qualification, he moved to Graham Smart & Annan where he became a partner in 1967. This firm went through several mergers (Deloitte, Haskins & Sells, Coopers & Lybrand Deloitte and eventually PwC). His primary focus was audit work for Scottish-based clients, including the Royal Bank of Scotland and the Sidlaw Group. He also supported a portfolio of clients in the charitable sector.
Donald retired in 1995 but continued to support a number of charities. He loved his team and his clients, was very proud of his profession and took great joy when his grandson recently qualified as a CA (with ICAS, of course).
Donald was a keen golfer and played in many ICAS matches with ex-clients and colleagues. He passed away at the end of October, shortly after Carol, his wife of 60 years.
This is a personal submission from his family
George Taylor CA
31 July 1938 – 3 December 2025
George Gibb Taylor (M08376) was born in Wick in the north of Scotland, the eldest of three children. His family moved to Newport-On-Tay in Fife when George was 12, and he attended Bell Baxter High School in Cupar.
George started his career with WA Findlay Accountants in Dundee. After qualification as a CA, he secured a post with Price Waterhouse, initially in Paris and subsequently in Casablanca, Morocco. After a few years in North Africa, George longed to return home to Fife. He met and married his wife Fiona, and secured a job with Fife Council, retiring in 1995 as Deputy Director of Finance.
In retirement, George enjoyed playing golf, holidaying and spending time with family. He also devoted time to support two charitable trusts and North Fife Rotary Club, where he was president in 1994.
George passed away peacefully in Victoria Hospital, Kirkcaldy, surrounded by family. He is survived by his wife, Fiona, and sons, Iain and Alistair.
This is a personal submission from his family
Alan Laverock CA
Alan James Laverock (M13004) has died aged 70. He trained with Spicer Watson & Co, qualifying in 1979. He was retired and living in Dundee at his time of death.
...........................................
Derek Findlay CA
Derek Findlay (M05957) has died aged 93. He trained with Wilson, Stirling & Co, qualifying in 1955. He was working for Clydesdale Excavating & Construction when he retired and was living in Bridge of Weir at his time of death. He received Gold Club membership in 2005.
...........................................
Donald Lindsay CA
Donald Paterson Lindsay (M05286) has died aged 98. He trained with Mann, Judd Gordon & Co, qualifying in 1952. He was working for Moores Rowland when he retired and was living in Glasgow at his time of death. He received Gold Club membership in 2002.
...........................................
Iain Lovell CA
Iain Stewart Lovell (M11704) has died aged 75. He trained with Kerr MacLeod & Co, qualifying in 1976. He was working for Robert J Hart & Co when he retired and was living in Glasgow at his time of death.
...........................................
Ian Watson CA
Ian Duncan Watson (M06399) has died aged 92. He trained with Peat, Marwick, Mitchell & Co, qualifying in 1956. He was working for Peat Marwick McLintock when he retired and was living in Epsom at his time of death. He received Gold Club membership in 2006.
...........................................
Ian Welch CA
Ian Ronald Welch (M05708) has died aged 95. He qualified in 1953. He was retired and living in Hawick at his time of death. He received Gold Club membership in 2003.
...........................................
James Graham CA
James Sinclair Stevenson Graham (M09226) has died aged 80. He trained with McClelland Moores & Co, qualifying in 1967. He was working for Ernst & Young when he retired and was living in Glasgow at his time of death. He received Gold Club membership in 2017.
...........................................
John Shayer CA
John Shayer (M08602) has died aged 83. He trained with Reid & Mair, qualifying in 1964. He worked for Gourock Ropeworks in Port Glasgow, British Ropes in Newcastle and, lastly, Gleaner Oils, Elgin, from where he retired. He was living in Elgin at his time of death. He received Gold Club membership in 2014.
...........................................
Kenneth McCracken CA
Kenneth John McCracken (M16076) has died aged 62. He trained with Peat Marwick McLintock, qualifying in 1988. He was working in practice for JRD and living in Kilmarnock at his time of death.
...........................................
Martin Adamson CA
Martin Gardiner Adamson (M07938) has died aged 86. He trained with Graham, Smart & Annan, qualifying in 1962. He was working for KPMG when he retired and was living in Westerham at his time of death. He received Gold Club membership in 2012.
...........................................
Michael Pollett CA
Michael Hugh Gilbert Pollett (M06898) has died aged 91. He trained with Boyack Whitelaw & Aitchison, qualifying in 1958. He was working for Glenalmond College when he retired and was living in Kinross at his time of death. He received Gold Club membership in 2008.
...........................................
Rev Dr Richard Turnbull CA
Richard Duncan Turnbull (M15161) has died aged 65. He trained with Stephen, Lister, Adamson, qualifying in 1985. He was working for the Centre for Enterprise, Markets and Ethics and living in Kidlington at his time of death.
...........................................
Robin Grant
Robin Grant (M08735) has died aged 87. He trained with Martin, Currie & Scott, qualifying in 1965. He was working for Charterhouse Bank when he retired and was living in London at his time of death. He received Gold Club membership in 2015.
...........................................
Ronald Yule CA
Ronald Barrie Yule (M05355) has died aged 95. He trained with James Cram & Sons, qualifying in 1952. He was retired and living in Dundee at his time of death. He received Gold Club membership in 2002.
...........................................
William Wilson CA
William Iain Wilson (M06941) has died aged 91. He qualified in 1958. He was retired and living in Stranraer at his time of death. He received Gold Club membership in 2008.
...........................................
William “Nelson” Guy CA
William Neilson Guy (M06115) has died. He qualified in 1955. He was retired and living in Banchory at his time of death. He received Gold Club membership in 2005.
...........................................
William Hislop CA
William Thomas Hislop (M05751) has died aged 89. He trained with R&E Scott, qualifying in 1954. He was working for Buckingham Gate Securities when he retired and was living in Stonehaven at his time of death. He received Gold Club membership in 2004.
...........................................
William Thornton CA
William Thornton (M09091) has died aged 83. He trained with McClelland Moores & Co, qualifying in 1966. He was working for Burn Stewart Distillers when he retired and was living in Helensburgh at his time of death. He received Gold Club membership in 2016.
...........................................
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