OBITUARIES

John Lumsden CBE CA

20 November 1940 – 13 September 2026

John Lumsden (M08059) has sadly passed away aged 85. He trained with Nelson Gilmour Scott & Co in Glasgow, qualifying as a CA in 1962. He worked for Motherwell Bridge until he retired at the end of December 2002, and was awarded a CBE in 1997 for services to Scottish industry. During his career, John was also a member of the Scottish Industry Advisory Board, a member of the Scottish Exports Forum, Director and Deputy Chairman of Lanarkshire Development Agency, and a CBI Council member of the Scottish Region (1985–1990). John was a trusted mentor and his guidance and company continued to be sought by many after he retired.

This is a personal submission from his family

Donny Hay CA

14 September 1958 – 29 August 2026

Donald Thomas Hay (M15032) 67, has sadly and peacefully passed away with his family by his side following a very short illness of aggressive lymphoma cancer.

Donny worked as a pensions and investment professional and was a director of IC Select. He previously held a number of senior positions across pensions and investment firms, including at Edinburgh Fund Managers and Martin Currie. Donny was an enthusiastic and active person and represented the Scotland Hockey team over 50 times and was an alumnus of Strathallan School and Heriot-Watt University. He was also a member of Gullane Golf Club and the R&A. Donny trained with KMG Thomson McLintock in Edinburgh, and was selected for the initial Great Britain hockey squad for the 1984 LA Olympics but was unable to participate due to his forthcoming chartered accountancy exams.

He will be much missed by his family and friends, including Sue and his three children and grandson.

This is a personal submission from his family

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Alastair Anderson CA

Alastair Anderson (M11358) has died aged 72. He trained with Taylor & Ireland, qualifying in 1975. He was working for the Scottish Agricultural College when he retired and was living in Perth at the time of his death.

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David Owen CA

David Ferguson Owen (M09053) has died aged 77. He trained with Wyllie Guild & McIntyre, qualifying in 1966. He was retired and living in Greenock at the time of his death. He received Gold Club membership in 2016.

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David Wainman CA

David Peter Wainman (M07683) has died aged 91. He qualified in 1961. He was retired and living in Sittingbourne at the time of his death. He received Gold Club membership in 2011.

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Hugh Munro CA

Hugh Murray Munro (M10411) has died aged 77. He trained with Arthur Andersen & Co, qualifying in 1971. He was working for Ernst & Young when he retired and was living in Aberdeen at the time of his death. He received Gold Club membership in 2021.

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Ian Simpson CA

Ian Stuart Simpson (M06630) has died aged 92. He trained with Crawford & Paxton, qualifying in 1957. He was working for Rolls-Royce when he retired and was living in Derby at the time of his death. He received Gold Club membership in 2007.

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James Miller CA

James Robertson Crozier Miller (M08566) has died aged 79. He trained with Grahams, Rintoul & Co, qualifying in 1964. He was self-employed when he retired and was living in Ramsgate at the time of his death. He received Gold Club membership in 2014.

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John Cockburn CA

John Alasdair Murray Cockburn (M10519) has died aged 80. He trained with Cooper Brothers & Co, qualifying in 1972. He was working for PWC when he retired and was living in Farnham at the time of his death. He received Gold Club membership in 2022.

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John Currie CA

John Currie (M09744) has died aged 86. He trained with Turner, Hutton & Patrick, qualifying in 1968. He was working for Bell Ogilvy when he retired and was living in Castle Douglas at the time of his death. He received Gold Club membership in 2018.

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John Howells CA

John Russell Howells (M11613) has died aged 74. He trained with Arthur Young, McClelland Moores & Co, qualifying in 1976. He was working for Kuwait Petroleum Corporation when he retired and was living in Colchester at the time of his death.

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Neil Shepherd CA

Neil Morton Shepherd (M07384) has died aged 89. He trained with Stuart & Stuart, qualifying in 1960. He was self-employed when he retired and was living in Dunfermline at the time of his death. He received Gold Club membership in 2010.

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Nicholas Kobine CA

Nicholas Jeremy Gordon Kobine (M07780) has died aged 86. He trained with RC Thomson & Murdoch, qualifying in 1961. He was working for Frew & Co when he retired and was living in Perth at the time of his death. He received Gold Club membership in 2011.

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Robin Lester CA

Robin Goodwin Lester (M11400) has died aged 76. He trained with Touche Ross & Co, qualifying in 1975. He was working for Phillips Petroleum Company Europe-Africa when he retired and was living in Leatherhead at the time of his death. He received Gold Club membership in 2025.

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Rosemary Meldrum CA

Rosemary Ann Meldrum (M06431) has died aged 94. She trained with Barstow & Millar, qualifying in 1957. She was working for the Society of Antiquaries of Scotland when she retired and was living in Edinburgh at the time of her death. She received Gold Club membership in 2007.

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William Guy CA

William Liddell Guy (M08018) has died aged 82. He trained with Wilson Stirling & Co, qualifying in 1962. He was working for Guy & Co when he retired and was living in North Berwick at the time of his death. He received Gold Club membership in 2012.

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