OBITUARIES
In memoriam
Gordon Hervey CA
17 February 1934 – 22 February 2024
Gordon Ian Hervey (M06583) has passed away peacefully in Troon, having just recently celebrated his 90th birthday.
Gordon trained with Brown, Fleming & Murray, qualifying in 1957. He worked for many years with Coats Viyella in Paisley and, latterly, in Glasgow, but travelled throughout the world supervising the maintenance of the company’s costing system.
Gordon was ultimately appointed Finance Director of Coats Viyella UK, a position he held until his retirement in 1994. A Troon resident, he was a trustee of the Marr Trust for many years and a keen member of Royal Troon Golf Club.
Gordon and his family were steeped in accountancy. His late wife Irene was a Comptometer operator in the office Gordon trained in, and all four of his children are qualified accountants.
This is a personal submission from his family
Peter Clark CA
16 November 1935 – 4 February 2024
Peter Edwin Gordon Clark (M06962), a member since 1957, has died aged 88.
He left school at 16, having completed both O and A levels, and in 1952 joined the firm of Finnie Ross in London, which continued to train its London students in the Scottish Institute (as ICAS was then known). Immediately after qualifying, Peter had to undertake his deferred national service, and was later to rue the fact that had he not passed all his accountancy exams first time. He could have avoided it altogether, as national service was scrapped shortly after his call-up. After two years in the RAF (where they appointed him Clerk Accounts, having discovered his qualification), he returned to the world of accountancy in London.
Peter later joined the firm of Hays Allen and in 1978 moved closer to his home in Kent, joining the firm of Burgess Hodgson in Canterbury where he remained a partner through to his retirement in 2001. Despite having to cope with the death of his wife shortly after his retirement, he spent the next 23 years travelling the world, as well as rambling, spending time with his children and grandchildren, and serving the local community in a number of voluntary roles, invariably needing to draw on his accountancy experience. He is much missed by his four children, five grandchildren, many friends and former colleagues.
Alastair Ritchie CA
Alastair Graeme Ritchie (M07212) has died aged 90. He trained with WA Wighton & Crawford, qualifying in 1959. His final job was with BF&M Insurance Group and he was living in Edinburgh at his time of death. He received Gold Club membership in 2009.
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Archibald Barr CA
Archibald Morris Barr (M07419) has died aged 91. He trained with Peat, Marwick, Mitchell & Co, qualifying in 1960. After qualifying and working in Scotland for about 10 years, he moved to Salisbury in England in 1971. Here he was the accountant for Gibbs Mew & Co for four years, after which he had his own practice in the city until his retirement in 2000. He was living in Bath at his time of death. He received Gold Club membership in 2010.
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Balfour Thomson CA
Balfour Thomson (M08867) has died aged 81. He trained with John M Geoghegan & Co, qualifying in 1965. His final job was with Geoghegan & Co and he was living in Edinburgh at his time of death. He received Gold Club membership in 2015.
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Blackwood Hodge CA
Blackwood Samuel Hodge (M09543) has died aged 78. He trained with Wilson Stirling & Co, qualifying in 1968. His final job was with McEwens of Perth and he was living in Auchterarder at his time of death. He received Gold Club membership in 2018.
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David Ness CA
David Ness (M07095) has died aged 88. He trained with Baird & Macmillan, qualifying in 1959. His final job was with Martin Aitken & Co and he was living in Bishopton at his time of death. He received Gold Club membership in 2009.
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David Paton CA
David Paton (M07513) has died aged 86. He trained with French & Cowan, qualifying in 1960. He was self-employed when he retired and was living in Troon at his time of death. He received Gold Club membership in 2010.
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Douglas Macneill CA
Douglas Ian Macneill (M07805) has died aged 86. He trained with Welsh, Walker & Macpherson, qualifying in 1961. His final job was with Macneill Associates and he was living in Greenock at his time of death. He received Gold Club membership in 2011.
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Duncan Demarco CA
Duncan Julian William Demarco (M10022) has died aged 74. He trained with John E Watson & Co, qualifying in 1970. His final job was with Grace Europe and he was living in Lausanne, Switzerland at his time of death.
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Edwin Bisset CA
Edwin Bruce Bisset (M06547) has died aged 91. He trained with Gillespie & Anderson, qualifying in 1957. His final job was with the Melville Group and he was living in Oxted at his time of death. He received Gold Club membership in 2007.
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James Cunningham CA
James Brian Cunningham (M07904) has died aged 85. He trained with Moody Stuart & Robertson, qualifying in 1962. His final job was with Williams and he was living in Belper at his time of death. He received Gold Club membership in 2012.
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John Stepney CA
John Craig Campbell Stepney (M10673) has died aged 76. He trained with AG Murray & Co, qualifying in 1972. He was living in Edinburgh at his time of death. He received Gold Club membership in 2022.
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Norman Thomson CA
Norman Stocks Thomson (M07529) has died aged 85. He trained with Reid & Mair, qualifying in 1960. His final job was with John E Watson and he was living in Glasgow at his time of death. He received Gold Club membership in 2010.
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Robert Bruce CA
Robert Paterson Bruce (M09447) has died aged 79. He trained with Alexander Sloan & Co, qualifying in 1968. His final job was with Valois UK and he was living in Chatteris at his time of death. He received Gold Club membership in 2018.
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Ronald Cutt CA
Ronald Torrance Cutt (M06218) has died aged 90. He qualified in 1956. He spent over 30 years working at Heriot Watt University, latterly leading the finance team during the period of the university’s move to the Riccarton campus. He was retired and living in Edinburgh at his time of death. He received Gold Club membership in 2006.
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William McEwan CA
William Campbell McEwan (M04475) has died. He trained with Roderick MacLean & Co and was admitted as a member in 1948, after serving in the Royal Signals from 1941 until demobilisation in 1946, including service on D-Day and the Normandy campaign. When he retired in 1984, he was a partner at Ernst and Whinney. He reached the age of 100 a few months before he passed away on 25 October 2023. He was living in Inverness at his time of death. He received Gold Club membership in 1998.
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