Council terms of reference
(as at 1 May 2014)
- To ensure the objects of the Royal Charters are achieved in a manner consistent with regulatory body status
- To determine strategies and tactics necessary to achieve the objects and to monitor their efficiency
- To ensure the effective management and direction of the Institute's affairs
- To establish the boards and committees specified in the Royal Charters and other such bodies as the Council considers necessary to enable it to discharge effectively its duties under Charter and statute
- Generally, to ensure that high standards of corporate governance are observed at all times
Register of Interests
Council Members of ICAS should declare any interests that may influence, or may be perceived to influence a member's ability to act impartially or objectively in carrying out Council business.
The disclosure of interests is required in accordance with the Code of Conduct for Council Members.
Baron Anyangwe, CA
Baron Anyangwe is a Senior Consultant at Mutual Ventures, driving the delivery of operational effectiveness and sound financial planning at public sector bodies.
Baron trained with KPMG in London, and since qualification has held a number of finance roles across various industry and service sectors from financial trading to management consultancy.
Baron has a keen interest in new technologies, is a promoter of social innovation and volunteering, and a follower of international development. He is also the trustee of an environmental charity, and provides financial management advice to several charitable organisations on a pro bono basis.
Clive Bellingham, CA
Clive is a Partner at PwC, where his leadership roles take him to all parts of the world. As a member of PwC’s Global Board, Clive contributes to the governance and oversight of a network that covers more than 150 countries. He is part of the global leadership team for the pharmaceutical and life sciences industries. He is also global relationship partner for a number of multinational clients.
Clive joined PwC in Glasgow in 1984 after qualifying as a CA with Bird Simpson & Co in Dundee. Since then he has worked for PwC in Scotland, Saudi Arabia and Switzerland, where Clive has been resident since 1987.
Having benefited from a wide range of influences and experiences during his career, Clive is an advocate of diversity in business. In 2016 he joined the board of Advance, a non-profit association set up by leading Swiss-based companies to increase the representation of women at executive level.
Jim Bishop CA
Jim Bishop retired from his role as Senior Partner, Scotland at Ernst & Young in December 2014 after 20 years as a Partner. He initially joined the firm in 1981 qualifying with the firms Dundee office.
From 1991 to 1994 he was Finance Director of Fife Enterprise re-joining Ernst & Young in 1995. Over the course of his career at Ernst & Young, Jim held a number of senior leadership positions including Head of Audit North Regions and Lead Partner sponsor of the Entrepreneur of the Year programme in Scotland.
In 2008 he joined the Audit & Assurance Committee of ICAS and in 2011 took over the convenor role of that Committee. He is currently Chairman of Scott Group Investments and is a member of the Audit Committee of the University of Edinburgh.
Tom Bolland, CA
Tom has a portfolio of Advisory and Voluntary work in Schools, Pensions and Financial Services. Tom trained with Ernst and Young in Glasgow and qualified in 1983.
He was with EY in London and the US before joining Lehman Brothers in 1993. Tom's roles at Lehman Europe included CFO and Chief Operating Officer of Investment Banking. Post bankruptcy Tom was the Chief Operating Officer of Lehman Brothers International Europe (LBIE) (in administration).
In early 2014, the Lehman European administration returned 100p in the pound to the LBIE unsecured creditors and Tom started a portfolio career. Tom is also a fellow of the Chartered Institute for Securities and Investment.
David Brownlow, CA
David is Head of Finance at Hannover Re UK Life Branch. He has extensive experience across the insurance industry with Aviva, Allianz Global Corporate & Specialty, PruProtect and BGL.
He is a Chartered Insurer, a member of the Personal Finance Society and a member of the Investment and Life Assurance Group. At ICAS, David is a member of the Policy Leadership Board and the London & Home Counties Area Committee.
Stephanie Bruce, CA
Stephanie is a Partner with PwC and leads the financial services practice across Scotland.
Stephanie specialises in services to insurers, banks, investment managers and their funds, including audit, risk, projects and controls services.
Stephanie qualified in 1993 and subsequently worked across UK and European clients, working in financial services. In London, Stephanie then worked for several years on treasury operations, both UK and global.
Stephanie has been appointed as the Chair of the Audit Committee during 2015.
Catherine Burnet, CA
Catherine is a Partner with KPMG and leads the firm's financial services team in Scotland. Catherine trained with KPMG in Edinburgh and qualified as a CA in 1997.
She then relocated to London where she specialised in financial services clients. Catherine became an Audit Partner in 2009 when she relocated to Chicago to spend 2 years working on global banking clients in the US.
She returned to Edinburgh in 2011 to work with investment management and banking clients. Catherine is currently Chair of the Oversight Board.
Geoff Cook, CA
Geoffrey (Geoff) Cook is a Partner, and co-Head of Investor Services Europe, Middle East and Africa businesses at Brown Brothers Harriman (BBH). Geoff has 24 years of financial industry experience.
He joined BBH in 1997, and was appointed Partner in 2009. Geoff was a senior manager in the London, Luxembourg and New York financial services practices of PricewaterhouseCoopers.
Colin Crosby, CA
Colin Crosby qualified as a CA in 1979. He practised law as a Partner until 1987 then joined the fledging Aberdeen Asset Management.
In 2006 the business within AAM where Colin was CEO was sold to Brewin Dolphin and he joined that company becoming a consultant in 2009 Since 2009 he has successfully built a portfolio of non-executive positions in transport, IT, tourism, economic development and education.
He has also been active in the 3rd sector, with a housing association, a school board and as a member of the McFadden committee the precursor to OSCR.
Martin Darroch, CA
Martin Darroch is Chief Executive of Harper Macleod LLP. Since Martin's appointment in 2006 he has gone on to deliver a highly respected and multi-award winning business which has become one of Scotland's fastest growing professional services firms.
Since being identified by the CA Magazine's Finance Director's "Who's Who" in his early career as "One to Watch, Martin has gone on to receive recognition for his achievements not only from his peers, but perhaps uniquely, also from the Scottish legal and business communities, receiving the Young Finance Director of the Year Award 2007, The Law Awards of Scotland - Managing Team of the Year Award (2013,2012, 2011 & 2009) and Scotland's Young Business Leader Award – Shortlisted 2012.
He was educated at St. Aloysius College and Strathclyde University where he graduated with a BA in Accountancy and Industrial Relations in 1995. He trained and qualified as a CA in 1998, training with BDO Stoy Hayward Glasgow. Upon qualifying, Martin joined RMD Chartered Accountants (Deloitte 1999) as part of the corporate finance team and joined Harper Macleod as Finance Director in 2002.
Martin has participated in Institute activities for several years and is currently Chairman of the Regulation Board and a member of both the ICAS Council and Oversight Board. He was previously Chairman of the TPE Board and the West of Scotland Area Committee.
Brian Davidson, CA
Brian is a graduate of Aberdeen University, gaining an MA in accountancy and economics in 1977. Joined Price Waterhouse, London on qualification in 1980 and made partner in 1990.
Prior to his retirement at the end of 2012, Brian had progressively delivered external audits, due diligence reviews, computer audits, internal audits, and latterly Management Consultancy services in the area of Corporate Governance, Risk Management and Compliance. The client sectors covered included Industrial; Technology and the Financial Services sectors.
His last 5 years at PwC were spent as Head of Risk & Quality on a leadership team to the UK Consultancy business. Since retirement Brian has taken on non-executive board/trustee roles with several charities where he applies his experiences of Corporate Governance and finance to the benefit of these organisations.
Andrew Dougal, CA
Andrew Dougal has been a Non Executive Director of a portfolio of Public Companies for 12 years since retiring from Chief Executive of Hanson Plc, the FTSE 100 international building materials company.
Currently he is a director of Carillion Plc, the integrated support services group, Premier Farnell Plc, the global electronics distribution company, and Creston Plc, the marketing services group. Andrew Chairs the Technical Policy & Services Board.
Ann Hansen, CA
Ann Hansen trained with Robb Ferguson & Company and qualified in 1986. After a brief spell with Deloittes (then Touche Ross), she set up in practice.
She has remained a sole practitioner and now has three offices, one in Busby on Glasgow's south side and two in South West Scotland - Newton Stewart and Stranraer.
Mark Hoskyns-Abrahall, FCA
Mark is PwC's Office Senior Partner in Edinburgh having been with the firm for over 25 years. Mark studied Civil Engineering at the University of Edinburgh.
He joined Deloitte Haskins & Sells in London qualifying as an ACA in 1992. He moved to Edinburgh in 1993. He was admitted to the Partnership in 2004. In 2009 he moved to Glasgow for 5 years, before returning to Edinburgh in 2013, becoming Office Senior Partner in 2014.
Mark is an audit partner and his clients cover a wide range of sectors and sizes. Mark joined ICAS in 2001. He has sat on the Qualifications Board for a number of years, became it Chair in 2015, and so is also a member of Council and the Oversight Board.
Indy Hothi, CA
Indy Hothi is an economist and strategy consultant with EY in London. His role involves advising public and private sector organisations on the economic, social and fiscal impact of their organisations.
He has worked with clients across a number of industries including the Premier League and Rugby World Cup. Through his passion for social and humanitarian causes, Indy is a trustee of a charity which provides humanitarian aid in disaster areas and civil conflict zones.
Indy is also co-founder of social enterprise, ‘Hothi & Othi’ which supports emerging artists from developing countries by showcasing their work in established galleries around the world.
Guy Jubb, CA
Guy plays a leading role in developing and implementing best practice in corporate governance and stewardship.
He was formerly Global Head of Governance & Stewardship at Standard Life Investments for over 29 years until his retirement in 2016. He was Co-Chair of a number of bodies including the Global Auditor Investor Dialogue, the GC100 and Investor Group and the Conference Board's European Corporate Governance Council from 2007 to 2014. For many of years was a member of the influential Association of British Insurer's Investment Committee, standing down in 2014.
In 2012 Guy was appointed as a member of the Council of The Institute of the Chartered Accountants of Scotland, and he was appointed in 2014 to the Standing Advisory Group of the Public Companies Accounting Oversight Board, the US audit regulator.
Mike McKeon CA
Mike is a non-executive director and Chair of the Audit Committee at National Express Group plc. He is also Senior Independent Director and Chair of Audit Committee of The Merchants Trust Plc.
He retired as an executive director and CFO of FTSE 100 Severn Trent plc in March 2015 having served almost 10 years in the role and a total of 15 years as a public company CFO. During his time with Severn Trent, Mike was engaged in the wider debate on future regulatory change in the water sector and how the industry is funded.
He was also Vice Chair of ICAS Working Party on “The Future of Assurance” and is the current Convenor of the ICAS Business Policy Committee, as well as a member of the ICAS Technical Policy Board and the ICAS Council.
Mike has extensive international business experience, having worked overseas over 14 years for CarnaudMetalbox, Elf Atochem and Price Waterhouse. He returned to the UK in 1997 working for Rolls Royce Plc from 1997 to 2000 in various senior roles including Finance Director of the Aerospace Group.
Peter Mitchell, CA
Peter qualified with Whinney Murray in Edinburgh in 1979. After qualifying he spent 14 years with Scottish & Newcastle plc in a variety of Head Office and regional operating company roles before leaving the Group to take on European Finance Director positions with Biotechnology then Records Management businesses.
In recent years he has been a part time Finance Director for a number of SME's across various business sectors and now runs his own consultancy business with current clients spread across the North & East of Scotland.
Kenneth Morrison, CA
Kenneth graduated in law from Edinburgh University and then qualified as a CA. He is also a CPA (Hong Kong), partner of international accounting/business advisory firm Mazars, and for 2012-2016, Vice Chairman of Mazars Group Governance Council.
He has served on several committees of the Hong Kong Institute of Certified Public Accountants (HKICPA) including Accounting Standards, Practice Review and Ethics.
Kenneth is currently a member of the HKICPA Audit Profession Reform Working Group, and an adviser to the the Hong Kong Financial Reporting Council. He also serves in several not-for-profits organisations
Laura Morrison, CA
Laura is a Senior Manager with EY in Aberdeen specialising in international tax advisory services for clients in the Energy sector.
She is an Accountancy graduate from Heriot Watt University, graduating in 2009 and joining EY’s Edinburgh office in Corporate Tax. She completed her training contract with EY in Edinburgh and after a secondment to EY’s New York office, transferred to Aberdeen to join the Oil & Gas tax team.
Laura is co-leader of EY’s Connecting Emerging Leaders Programme and a member of the ICAS local area committee for Grampian.
David Nicol, CA
David Nicol is the CEO of Brewin Dolphin Plc and also holds Non-Executive Directorships at the CISI and Hermes Property Unit Trust. David trained with Arthur Young McClelland Moores & Co in Glasgow and qualified in 1980.
He joined Peat Marwick Mitchell & Co in Hong Kong in 1981. David returned to the UK in 1984 and started working in London for Morgan Stanley International as a Product Controller. Over the next 26 years he worked in various roles within Finance and Operations and for the last 6 years, until the end of December 2010, he was the Chief Administration Office for the Firm in Europe.
After leaving Morgan Stanley and prior to taking on the role of CEO at Brewin Dolphin David was a Special Advisor with KPMG.
David Nish, CA
David is a senior board director and former FTSE 50 Chief Executive and CFO, and Partner with Price Waterhouse. He is an experienced Non Executive Director both in the UK and internationally serving as Committee Chair. He is experienced at leading and implementing strategic change, international operations, growth and turnaround opportunities, negotiating and executing complex transactions, heavily regulated businesses, governance,risk management and compliance.
David served as Group Chief Executive Officer of the global life insurance and asset management group, Standard Life plc, between 2010 and 2015. He joined the business in 2006 as Group Finance Director. He previously worked at Scottish Power plc, the global energy group, where he was Group Finance Director, and at Price Waterhouse, where he was a partner in audit and transactions support covering a number of sectors.
David currently serves as non-executive director of HSBC Holdings plc, Vodafone Group plc, London Stock Exchange Group plc, Zurich Insurance Group and UK Green Investment Bank plc, where he chairs the Audit Committee.
Previously, he was non-executive director of HDFC Life (India), Northern Foods plc, Thus plc and Royal Scottish National Orchestra. He was also formerly Deputy Chairman of the Association of British Insurers, a member of the City UK Board Advisory Committee and the Financial Services Advisory Board of the Scottish Government.
Catriona Paisey, CA
Catriona is a Professor of Accounting at the University of Glasgow. She trained with KPMG in Aberdeen and entered academia shortly after qualifying.
She has now worked in the Scottish university sector for 26 years. She teaches financial reporting and accounting ethics, and researches aspects of the accountancy profession including accounting education, accounting careers, professional discipline, ethics and accounting history.
Jim Robertson, CA
Jim Robertson is VP Tax Americas at Shell, based in Houston, Texas. He qualified with Price Waterhouse in 1981 and joined Shell the same year. Since then he has had nine different tax and finance roles in Shell and has lived in London, The Hague, Kuala Lumpur and Aberdeen.
In Shell Finance he has global responsibility for promoting professional qualifications and for communications in the area of diversity & inclusion.
Jim is chair of the academic board of the Advanced Diploma in International Tax of the UK Chartered Institute of Taxation, a director of the International Tax and Investment Center which is a nonprofit research & education foundation based in Washington, DC, a member of the Professional Development Curriculum Committee of the Tax Executives Institute and its Chief Tax Officer group, a member of the conference committee of the Norwegian Petroleum Association and a board member of the Houston branch of the International Fiscal Association.
Karen Scholes, CA
Karen Scholes manages AJB Scholes, the Orkney based accountancy firm started by her late father. Under her direction, the firm has expanded to become one of the leading accountancy firms in the north of Scotland. Karen qualified in 1988.
A finalist in the 2005 Association of Scottish Businesswomen Awards, Karen is a leading figure in the Orkney business community. Nurturing young people in business is a particular passion, with Karen supporting and encouraging the next generation of entrepreneurs through her work with Young Enterprise Orkney and the Prince's Scottish Youth Business Trust.
Ewen Scott, CA
Ewen has over 30 years’ experience in the profession, the last 16 as Tax Partner at Alexander Sloan in Glasgow & Edinburgh.
He is responsible for all aspects of the firm’s corporate and personal tax services, providing tax advice to the firm’s clients across a wide range of sectors and sizes. His own portfolio includes businesses in the owner-managed sector and high net worth individuals.
Ewen has been Area Secretary for the Glasgow & West of Scotland Area of ICAS since 2007, following a long tradition of a Partner in that firm holding the position.
Ian Steele, CA
Ian is formerly the Senior Partner for Scotland and Northern Ireland and Board Member of Deloitte LLP, Ian retired from the Partnership in 2015. Ian is now a Non-Executive Director of STV plc, Iomart Group plc and Killinchy Aerospace Holdings Limited - the principal trading subsidiary of which is Martin-Baker Aircraft Company Limited. He also continues in a consultancy capacity with Deloitte.
Married to Helen and with two Daughters, Ian lives in Ayrshire.
Neil Young, CA
Neil trained with Bird Simpson & Co in Dundee where he qualified as a CA in 1997. Neil then progressed within the firm and was appointed Partner in 2001. Neil has a client portfolio covering a wide area of clients in the owner-managed business and charity sectors. As a Partner in a small firm, Neil provides advice on audit, accounts preparation and taxation matters. Neil completed the Diploma in Financial Planning in late 2014 and assists the firm IFA with financial planning and investments for clients.
Public interest members profiles
Robert Black was the first Auditor General for Scotland, appointed by the Queen in 2000.
He was head of Audit Scotland and arranged for the auditing of the performance and expenditure of most public bodies in Scotland, including the Scottish Government and the Scottish Parliament.
Robert was previously Controller of Audit for Scotland, Chief Executive of Tayside Regional Council and Chief Executive of Stirling District Council.
Having retired from the post of Auditor General in 2012, Robert's current appointments include being a Member of Court of the University of Edinburgh and a Board Member of the British Library.
Robert is also Chair of Fiscal Affairs Scotland, a new economic think tank, and Chair of the Scottish Commission on Housing and Wellbeing.
Rhona Brankin served as a Scottish Government Minister between 1999 and 2007 across a range of portfolios including Culture and Sport, Environment and Rural Development, and Health.
Latterly she served as Cabinet Minister for Communities. In opposition she was appointed Shadow Cabinet Secretary for Education and Lifelong Learning.
Having stood down from the Scottish Parliament in 2011, Rhona is currently a trustee of Leuchie House Respite Centre, a trustee of Mavisbank House and a board member of Arts and Business Scotland.
Rhona is an Honorary Fellow of the Royal Institute of British Architects and an Honorary Member of the Chartered Institute of Library and Information Professionals
Judith Sischy was Chief Executive and Director of Education for the Scottish Council of Independent Schools (SCIS).
She started her career as a teacher of modern languages. She played a key role in Scottish education, holding appointments on the Scottish Qualifications Authority Advisory Board, the General Teaching Council for Scotland, the Government's Curriculum for Excellence Management Board and other such bodies.
Since stepping down from SCIS, Judith has continued with her voluntary activities and has become a member of the Court of Queen Margaret University, of the Carnegie Trust for the Universities in Scotland and of the Appointments Committee of the General Teaching Council for Scotland. She was awarded the OBE in 2009 for services to education and the voluntary sector.