OBITUARIES

Ian Valentine CA MBE

17 October 1940 – 22 May 2025

Ian Balfour Valentine CA (M08394) was brought up in Glasgow and educated at Hutchesons’ Boys’ Grammar School. He began his CA apprenticeship training with J Wyllie Guild & Ballantine in Glasgow in 1958, qualifying in 1963. He was made a manager with Wyllie Guild & McIntyre following the firm’s merger with Chrystal McIntyre. In 1965, he was promoted to Partner and, following another merger, was posted to the Ayr office of the enlarged firm.

The year 1967 was a special one for Ian. He oversaw major growth in the Ayrshire office, which continued throughout his career with the firm, resulting in it becoming one of the major CA practices in the south-west of Scotland. Even more significantly, he married Elaine Harris, who was a wonderful support to him throughout his life. This was followed in 1969 with the birth of their son, Mark, and in 1971 their daughter, Claire.

He became involved with Ayr Junior Chamber in 1971, winning the Bank of Scotland Award as the Outstanding Member for Junior Chamber Scotland, to be followed by his appointments as President of Ayr Junior Chamber in 1973/74 and National Director Junior Chamber Scotland in 1974/75.

In 1974, Wyllie Guild & McIntyre joined the international firm, BDO Binder Hamlyn, having been associated with one of the previous member firms. The Scottish partnership with offices in Glasgow, Ayr and Stranraer had nine partners, all of them aged 40 or younger. In 1985, Ian was appointed Managing Partner of the Scottish firm, a position he held until 1996.

In 1988, when ICAS Council proposed a merger with the other UK accounting institutes, Ian, together with Sir Ewan Brown and Professor Tom Lee, spearheaded a successful campaign to keep ICAS independent. This resulted in him being elected to Council in 1989, serving for eight years, latterly as Convenor Finance & General Purposes.

His leadership skills came to the fore again in 1995, when he led the 13 BDO UK offices who wished to remain within the international firm following the approach by Arthur Andersen to take over the UK business, and the succeeding – and successful – merger with Stoy Hayward, which resulted in a UK firm of similar size to its predecessor.

Having seen the satisfactory outcome for the UK firm, Ian stepped down as Managing Partner in 1996, becoming the Scottish firm’s Senior Partner until his retirement in 1999.

Away from the office, as we have seen from his service in Junior Chamber, he always believed in helping his local community, serving as a member of Ayrshire & Arran health board from 1981 to 1993 and of Ayr College board, including four years as Chairman.

He was deservedly awarded an MBE for services to education and the community in 2013.

Ian was a much respected and loyal member of Royal Troon golf club, having been a committee member from 1985 to 1988 and captain from 1994 to 1997. He took great interest in being involved whenever the Open Championships was held there, being chief marshal at the 1989 event. Always on the lookout for ways to promote BDO, he offered the winner Mark Calcavecchia a pen with the company logo to sign his card, only for the winner to turn the branding away from the camera, so his best effort came to naught. He was exceedingly proud to present, in 1997, the Claret Jug to the winner, Justin Leonard. One further major highlight of his lifetime was a round at Augusta National following the 1997 Open Championship.

Ian was also a keen supporter of Ayr RFC for more than 50 years and served as secretary and treasurer from 1979 until 1984. His interest in the performance of the Scotland international rugby team over the years was highlighted when he was involved with the design of a celebration tie to mark the 1990 Five Nations grand slam success, bearing a logo of a thistle over a rose 1990 and the wording around the logo “BANNOCKBURN 1314 MURRAYFIELD 13 – 7”.

What of the man? He enjoyed company and had an endless fund of so many humorous reminiscences and stories to entertain his family and friends over many years. Travel to faraway places, particularly cruises, following his retirement from the firm, also brought great joy and wonderful memories. He was devoted to his wife of 57 years, Elaine, who had so lovingly cared for him over the last few difficult years, and proud of Mark and Claire and their achievements.

This obituary was submitted by Ian’s family, friends and colleagues and collated by Kenneth Macaldowie

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Graham Greenhalgh CA

13 October 1947 – 8 July 2025

Graham Samuel Greenhalgh (M10348) was born in Bellshill and brought up in Bothwell and Uddingston. He studied business administration at Strathclyde University and qualified as a CA after training at Arthur Young McClelland Moores & Co. He joined the audit department of Ready Mixed Concrete in 1972, then became company accountant for Quickmix Concrete. After a brief spell as General Manager of Parka, a home improvements company, he joined the Scottish Brick Corporation, which was owned by the National Coal Board, Thomas Tilling and Aurora Holdings. He was appointed Financial Controller at Tilcon, and remained as Finance Director at Scottish Brick, as well as Elgin Building Services and Highland Bitumen.

In 1988, he was promoted to Area Director for Tilcon’s Scottish quarry and contracting division, then became Managing Director of Tilcon itself. When the company merged with Tarmac, he was appointed MD of Tarmac Northern, covering Scotland, Northern Ireland and north-east England. Finally, he was promoted to its parent company, Anglo American, with responsibility for business improvement, IT and procurement. He retired in 2005, aged 58, and spent his retirement enjoying family life and travelling the world.

This is a personal submission from his family

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David Quayle CA

25 September 1944 – 14 April 2025

We are sad to announce the passing of Mr David John Quayle (M09323), who has died after a short illness at Crosshouse hospital, Kilmarnock. Born in Liverpool in 1944, David was the only child of engineers fitter Douglas Quayle and waitress Marion Lang Wight. Although he started school on the Isle of Man, the family later moved to Ayr where David continued his primary education at Newton in Prestwick and secondary education at Ayr Academy before studying chartered accountancy while apprenticed at AT Scott in Ayr, qualifying in 1967. Following qualification, he joined Thomson McLintock in Glasgow as a CA before returning to AT Scott in 1975 as Partner, where he remained until retiring in 2009.

Known for his integrity, loyalty, honesty and dry sense of humour, David was generous, giving much of his time and skills to charitable causes that reflected his passions for football, theatre, music, gardening and history. He is survived by his wife Shona, son John, daughter Fiona, daughter-in-law Kirsty and grandsons Douglas, Rory and Angus.

 This is a personal submission from his family

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Roy Johnson CA

3 March 1937 – 20 June 2024

Roy Arthur Johnson (M07480) has died aged 87. Roy joined Cooper Brothers & Co in 1960, spent some time working in London, Kenya, Uganda, Iran and Pakistan and then, when he wanted to return, was posted to Scotland. The benefit of this was that he was promoted to Partner in 1966 at the age of 29. While at Coopers he also became a Partner in Cork Gully, the insolvency firm, until his retirement in 1992. He made many contributions to the profession through his many roles at ICAS, including member of Council and Chairman of the North Strathclyde Area Committee, and was one of the pioneers of insolvency practice in Scotland. He was an Englishman who won the trust of Scottish bankers. 

 This is a personal submission from his friends and family

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Duncan Blackie CA

Duncan Ferguson Blackie (M07950) has died aged 86. He qualified in 1962. He was retired and living in Glasgow at his time of death. He received Gold Club membership in 2012.

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Gavin Gerrie CA

Gavin Neame Gerrie (M07462) has died aged 88. He trained with Miller Macintyre & Gellatly, qualifying in 1960. He was working for British Rail when he retired and was living in Chester at his time of death. He received Gold Club membership in 2010.

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James Brough CA

James Brough (M07553) has died aged 91. He trained with William Bishop & Co, qualifying in 1961. He was working for the Life Association of Scotland when he retired and was living in Edinburgh at his time of death. He received Gold Club membership in 2011.

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James Currie CA

James Currie (M10316) has died aged 75. He qualified in 1971. He was retired and living in Perth at his time of death. He received Gold Club membership in 2021.

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John Donaldson CA

John Archibald Donaldson (M05735) has died aged 95. He qualified in 1954. He was retired and living in Dumfries at his time of death. He received Gold Club membership in 2004.

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Sandra Mackie CA

Sandra Crichton Mackie (M12845) has died aged 70. She trained with William Duncan & Co, qualifying in 1979. She was on a career break from Armstrong Watson and was living in Prestwick at her time of death.

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