OBITUARIES

Donald Gemmell CA

Donald Johnson Gemmell (M11023) has died aged 78. He trained with Grahams, Rintoul & Co, qualifying in 1974. He was retired and living in Dunblane at his time of death. He received Gold Club membership in 2024.

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Denis Fitzsimons CA

Denis Fitzsimons (M13595) has died aged 82. He trained with Thornton Baker, qualifying in 1998. He was self-employed when he retired and was living in Alloa at his time of death.

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Gordon Smith CA

Gordon Paterson Smith (M08611) has died aged 85. He trained with Russ Ferguson & MacLennan, qualifying in 1964. He was retired and living in Glasgow at his time of death. He received Gold Club membership in 2014.

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Francis Logue CA

Francis Raymond Logue (M10138) has died. He trained with Whinney Murray & Co, qualifying in 1970. He was retired and living in Glasgow at his time of death. He received Gold Club membership in 2020.

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Derek Leithead CA

Derek John Hunter Leithead (M06850) has died aged 94. He trained with Wilson Stirling & Co, qualifying in 1958. He was working for Halmer Staff Services when he retired and was living in Weybridge at his time of death. He received Gold Club membership in 2008.

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David Rhys-Tyler CA

David Rhys-Tyler (M09657) has died aged 83. He trained with Thomson McLintock & Co, qualifying in 1968. He was working for Linden Financial Services when he retired and was living in Bromley at his time of death. He received Gold Club membership in 2018.

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Jonathan Fitzpatrick CA

Jonathan Fitzpatrick (M24538) has died aged 44. He trained with Henderson Loggie, qualifying in 2007. He was working for Helmerich and Payne and living in Aberdeen at his time of death.

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Donald Maclennan CA

Donald Alexander Maclennan (M11576) has died aged 74. He trained with Thomson McLintock & Co, qualifying in 1975. He was retired and living in Tonbridge at his time of death. He received Gold Club membership in 2025.

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Roderick Mackay CA

Roderick Alan John Mackay (M07795) has died aged 90. He trained with Robertson & Maxtone Graham, qualifying in 1961. On qualifying he worked in industry for a number of years before setting up his own practice in Solihull, West Midlands, before retiring fully aged 80.

He loved being a CA and was delighted to maintain his connection with ICAS. His grandson is following him into the profession, which Roderick was delighted about. He received Gold Club membership in 2011.

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Michael Cole CA

Michael John Cole (M07972) has died aged 90. He trained with Peat Marwick, Mitchell & Co, qualifying in 1962. He was working for Wrekin Group when he retired and was living in Church Stretton at his time of death. He received Gold Club membership in 2012.

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Henry Connolly CA

Henry Gerald Connolly (M10307) has died aged 81. He trained with Kidston, Jackson & Co, qualifying in 1971. He was working for Life Technologies when he retired and living in Glasgow at his time of death. He received Gold Club membership in 2021.

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Dennis Wood CA

Dennis Wood (M08640) has died aged 85. He qualified in 1964. He was retired and living in Perth at his time of death. He received Gold Club membership in 2014.

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Christopher Bauling CA

Christopher Clement Bauling (M28124) has died aged 40. He trained with KPMG, qualifying in 2012. He was working for Kelda Group and living in Bedales at his time of death.

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Roy Robertson CA

Roy Robertson (M06166) has died aged 87. He trained with T Turner Thomson, qualifying in 1955. He was working for CQ Alarms when he retired and was living in Coventry at his time of death. He received Gold Club membership in 2005.

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George Grahamslaw CA

George Grahamslaw (M07173) has died aged 92. He trained with Charles Burrows & Co, qualifying in 1959. He was working for W & JR Watsons Holdings when he retired and was living in Edinburgh at his time of death. He received Gold Club membership in 2009.

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David Gellatly CA

David Andrew Stewart Gellatly (M11275) has died aged 74. He trained with Davidson Smith, Wrighton & Crawford, qualifying in 1975. He was retired and living in Cupar at his time of death.

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Jacob Rabinowitz CA

Jacob Rabinowitz (M06504) has died aged 84. He trained with A & CM Davidson Smith, qualifying in 1957. He was working for the City of Toronto when he retired and was living in the city at his time of death. He received Gold Club membership in 2007.

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Graham Murray CA

Graham Mowatt Murray (M10173) has died. He trained with Norman J Bird & Co, qualifying in 1970. He was retired and living in Colchester at his time of death. He received Gold Club membership in 2020.

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Ian Falconer CA

Ian Gordon Falconer (M08492) has died aged 88. He trained with Williamson & Dunn, qualifying in 1964. He was working for Dunard when he retired and was living in North Berwick at his time of death. He received Gold Club membership in 2014.

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Alexander Stuart CA

Alexander Alfred Stuart (M06178) has died aged 93. He trained with Nairn, Bowes & Craig, qualifying in 1955. He was working for Thomas Jourdan when he retired. He received Gold Club membership in 2005.

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James Carr CA

James Innes Carr (M08415) has died aged 84. He trained with Miller, McIntyre & Gellatly, qualifying in 1964. He was retired and living in San Jose at his time of death. He received Gold Club membership in 2014.

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Keith Chapman CA

Keith John Chapman (M16395) has died aged 79. He qualified in 1989. He was retired and living in Ashtead at his time of death.

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Douglas Smith CA

Douglas Morton Smith (M05684) has died aged 89. He trained with McIntyre & Rae, qualifying in 1953. He was self-employed when he retired and living in Dundee at his time of death. He received Gold Club membership in 2003.

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Lawrence Urquhart CA

Lawrence McAllister Urquhart (M07881) has died aged 89. He qualified in 1961. He was retired and living in London at his time of death. He received Gold Club membership in 2011.

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Peter Clibbens CA

Peter Michael Clibbens (M07436) has died aged 86. He trained with Smedley, Rule & Co, qualifying in 1960. He was working for Clibbens & Co when he retired and was living in Marbella at his time of death. He received Gold Club membership in 2010.

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Alan Thomson CA

Alan Herbert Thomson (M08382) has died aged 82. He trained with Thomson McLintock & Co, qualifying in 1963. He was working for Scottish Metropolitan Property when he retired and was living in Edinburgh at his time of death. He received Gold Club membership in 2013.

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Shona Morrison CA

Shona Douglas Morrison (M13793) has died aged 70. She qualified in 1982 and was retired and living in Paisley at her time of death.

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