Members Board – composition and current members
The Members Board aims to be representative of the ICAS Membership, taking account of factors such as geography and industry sector.
The General Regulations provide that the Members Board is made up of the following:
- A Chair, who is also a member of Council.
- Not less than two other Council members.
- The Chairs of each of any panel or body whose work is relevant to the Board.
- The Executive Director of Member Engagement & Communications.
- Up to two relevantly experienced ICAS employees.
- Such other persons as Council may deem appropriate.
Role of Members Board members
As set out above, the Members Board is comprised of a range of individuals with varied backgrounds and experience. ICAS’ Regulations do not provide distinct roles or responsibilities for Members Board members, with all members expected to:
- Engage in setting and delivering the Members Board’s objectives.
- Ensure the ongoing relevance of the Members Board’s work.
- Provide robust oversight and challenge to ICAS’ Member Engagement Team.
- Deliver effective influence in the interests of Members, Firms and the general public.
Individuals are appointed to the Members Board by Council, on consideration of recommendations from ICAS’ Nominations Committee (with the exception of the Executive Director of Member Engagement & Communications, who sits on the Members Board by virtue of his or her employment in that role).
Appointments to the Members Board are for an initial period of three years, which may be extended for a second term of three years.
The Members Board is currently formed of the following individuals:
Members Board Members
MICHAEL KAY CA (CHAIR)
Michael qualified with Arthur Andersen in Edinburgh, with secondments to London and Melbourne. He joined a sales promotion plc in London, before he and fellow directors established their own below-the-line agency backed by 3i. The majority of his career was then spent in financial services, with senior regional and global finance and operational roles in Goldman Sachs, Merrill Lynch and HSBC. Michael subsequently moved to the public sector with NHS Digital, leading the Commercial function through a period of significant transformation. He is currently a senior Commercial Advisor to the Council of Health Insurance in Saudi Arabia. Brought up in Ayr, Michael is a keen Burns enthusiast, winning the “Tam o’Shanter World Championship” in 2018. He is also an Honorary Steward at the Wimbledon Championships.
SOBHAN AFZAL CA
Sobhan was elected unopposed to the Scotland West electoral area seat at the 2019 AGM.
Sobhan Afzal is currently a senior auditor at Audit Scotland. Sobhan began his career at Audit Scotland as a trainee auditor in 2013, having graduated from Strathclyde University with a degree in accounting and finance in the same year. Sobhan completed the ICAS qualification and was admitted to membership in 2017.
Sobhan has been involved in financial audits and performance audits across all sectors of the Scottish public sector during his time at Audit Scotland. This include audits of charities, pension funds and government agencies. More recently, Sobhan's role has involved leading on the delivery of audits within the health and local government sectors. Sobhan joined the ICAS Council in May 2019.
Lucas grew up in rural Aberdeenshire and attended The Gordon Schools in Huntly. Rather than taking the traditional university route into the profession, Lucas elected to join the flagship EY School Leaver programme in September 2013, based in Aberdeen and specialising in audit. He qualified in late 2018 and was formally admitted as a member of ICAS in March 2019. During this time, Lucas was heavily active in the EY Unity Network (LGBT+ network) and held the position of Co-Chair of the EY Scotland branch.After making Audit Manager at the age of 25, Lucas sought new challenges and joined Hutcheon Mearns in January 2022 as a Resourcing Manager. In his current role, he specialises in Scotland-wide accountancy practice recruitment, as well as industry accounting roles in the Tayside area.Lucas has been a member of the ICAS Grampian Network since 2020 and was officially appointed as the Grampian representative in September 2022. He wants to bring a new perspective to the Board and represent not only the Grampian region but also the minority voice. As a champion for diversity, equity, and inclusion, he wants to ensure that the voice of the LGBT+ community is also represented. He truly believes that having a more inclusive and diverse Members Board will facilitate wider perspectives to be integrated when brainstorming, problem-solving and developing new ideas, and people can learn from each other.
ALAN BURNET CA
Alan qualified with Deloitte Haskins & Sells in Edinburgh, spending 3 years in Sydney, before returning to work in London.
On leaving the profession, Alan returned to Edinburgh as Head of Financial Reporting at Scottish Widows and has spent the majority of his career in financial services, with senior roles in HSBC, E&Y Consulting and most recently as part of the Management Team at NatWest Trustee & Depositary Services, with responsibility for strategic and product development.
Alan remains a keen golfer and is a former winner of the St Andrews Boys Open Championship.
Alan is a member of the Scotland East Network Committee and was previously Chair and Trustee of the Scottish Chartered Accountants Benevolent Association.
KEN CROARKIN CA
Ken Croarkin is an audit partner with EisnerAmper LLP and leads services to the insurance industry. Ken has been resident in the USA for over 20 years. He originally qualified with what was then Kidsons Impey in Glasgow, before working with PricewaterhouseCoopers LLP, both in Glasgow and the USA for several years. He also worked in industry with the Marsh & McLennan Companies in New York.
Ken is the Member Representative for ICAS and a board member of Chartered Accountants Worldwide Network USA. As well as a CA, he is also a licensed Certified Public Accountant. Ken is married with 2 children and lives in a suburb of New York City.
SAMANTHA FROST CA
Samantha provides consultancy services on corporate wellbeing, leveraging over 20 years’ experience in audit and risk management. She works with companies of varying sizes, across diverse industries and geographical locations.
Samantha has lived and worked in Australia for 15 years and relocated with her husband and children back to the UK at the end of 2018. Since then, her work has increasingly focussed on helping organisations to enhance their understanding of what wellbeing should ‘look like’ and ‘how to get it right’.
Samantha is passionate about mental health. She sits as a school trustee, and is a mentor at Exeter University for current and recent graduates. She is also a mentor on the ICAS mentoring platform. These roles stem from a deep desire to have a good understanding of the issues facing the next generation, so we can best equip them to realise their full potential. Samantha has supplemented this personal interest by becoming an accredited adult and youth mental health first aider.
This underpins why Samantha has been so interested in following the work ICAS is doing in the wellbeing space. She believes there is a wonderful opportunity for ICAS to be a thought-leader and she is hugely excited to have the opportunity to help make that happen.
Samantha also sits on ICAS Council, the Presidential Nominations Committee, and the Constitution Panel.
SEAN GRUBB CA
Sean Grubb was born and raised in Dundee where he attended school, University and completed his ICAS training contract with EQ Accountants LLP.
Since qualifying in 2020, Sean has moved into industry and now holds the position of Finance Director at Double A - John Deere, Scotland’s leading supplier of ground care equipment. Within this role Sean is responsible for the finance, import & export, HR, and IT functions of the business.
In addition to his role at Double A, Sean is also a dedicated member of the ICAS Members Board where he was appointed in 2019 to represent the interests of the student members. Sean is also a Trustee of SCABA where he provides guidance on the operational and strategic direction of the charity to ensure its run in the best interest of the beneficiaries.
Outside of work, Sean is also a proud mentor of the ICAS Foundation, having been a student of the foundation himself. In his spare time Sean enjoys playing golf from a scratch handicap and spending time with his family.
RAHUL HANDA CA
Rahul is the Head of Commercial Finance for a private equity owned services company that operates and maintains water infrastructure for cities & businesses, serving over 4m customers.
Rahul started his career at Arthur Andersen UK (now amalgamated with Deloitte) in Audit & Corporate Finance. He worked on a number of transactions and was lead worldwide instructor on private equity deal modeling. From there, he joined a client’s internet startup, before moving to Xchanging, a global BPO company launched by General Atlantic & McKinsey, where he led the commercial finance department in Europe and the USA executing over $1.4Bn/ yr in contracts and a number of digital transformation initiatives.
He is passionate about lifelong learning and was recently awarded Stanford University’s “Financing Innovation” award under their Corporate Innovation LEAD Executive Program. In his spare time he enjoys playing with his 2 year old toddler, running and yoga.
DOUGIE HAWKINS CA
With over 25 years experience, Dougie has spent his career in the private equity industry. He was a partner at Clyde Blowers Capital for 10 years after spending 8 years as Managing Director at RBS’ private equity business. Before joining RBS, he was employed at Bank of Scotland for 12 years, half of which he spent in leveraged finance after starting his career in retail and small business banking. For a period during this time he also operated his own M&A advisory business. He is now CEO of Newlands (Elgin) Holdings Ltd, the Robertson family investment office.
Dougie is a CA, having trained under the TOPPS scheme with Bank of Scotland and also a Member of the Chartered Banker Institute.
FRASER HIDDELSTON CA
Fraser Hiddelston was Executive Director and Head of Governance Services at Northern Trust International Fund Administration Services (Guernsey) Limited until 31 March 2023. Leading the Governance Services division at Northern Trust which comprised the Board Servicing, Corporate Secretarial & Listings, Commercial Client Compliance and Investor Due Diligence teams and also acted as a director on a number of Northern Trust client fund Boards.
He is now actively seeking Non-Executive Director positions and providing governance training and consultancy services in Guernsey.
Fraser trained with Milne, Craig and Corson in Paisley and qualified as a CA in 1994 then relocated to Guernsey in 1995 to work for PKF specialising in the audit of financial services clients. He left in 2005 and worked as an Assistant Director at Aon Captive Insurance Services for 3 years before joining Northern Trust as a Senior Relationship Manager developing the strategic relationship for a wide variety of clients with open-ended and closed-ended funds in the traditional, alternative asset and property fund sectors.
Fraser was also Treasurer of the Guernsey Society of Chartered & Certified Accountants for 12 years and formed part of its Executive Committee to promote the accountancy profession on the island and act as a voice for industry.
KAREN MCBRIDE CA
Karen has been with JC since 2013, although this includes the short spell in industry, first of all progressing to Audit Senior Manager with a client facing role. Karen has since moved into an Operational role within the firm and leads the operations for the Audit Business Line, alongside Graham Marjoribanks, Head of Audit. A key part of her role is ensuring operational processes and controls are effective, and that the right reporting and people are in place to maximise operational efficiency, manage risk and meet growth objectives.
IAIN MCMICHAEL CA
Iain qualified with PwC when he worked in their Assurance practice. With PwC he worked on a variety of external consulting engagements. As well as 3 years in their internal global transformation team.
KATHERINE RITCHIE CA
Having graduated from the University of Sheffield with a degree in Economics and Geography, Katherine qualified as a CA in 2016 with EY. At EY Katherine advised clients across a wide range of sectors and throughout the life cycle of a deal; including initial assessment, operational due diligence, synergy identification, integration, separation and post deal value enhancement.
Katherine works at Novartis and is now Global Head of Quality Strategy and Program Management Office for Gene Therapies, Cell Therapies and Advanced Accelerator Applications. In this role Katherine supports management with core processes and governance, including design and management of strategy plan, capacity planning, operating model, budget, talent reviews and communications. Katherine also leads and drives strategic projects across a wide range of topics.
RHONA THOMSON CA
Rhona qualified with EY. With over 20 years in the financial services industry she has had exposure to internal investment accounting, financial controller and 3rd party fund administration. Rhona is currently Executive Director at Morgan Stanley Fund Services which offer fund administration services to Hedge Funds globally.
DAVID WILSON CA
David is Chief Financial Officer at IfATE, the Institute for Apprenticeships and Technical Education, and a member of IfATE's Executive Leadership Team.
After training as a chartered accountant with Grant Thornton in London, David led cross-functional teams to deliver strategic projects with a global scope and advised clients in countries including Canada, Oman, Qatar, the UAE and the UK.
Following a successful career in professional services, David decided to enter public service and joined the UK Civil Service in 2021.
David has taken an active interest in ICAS, sitting on the ICAS London Area committee since April 2022 and is a member of the ICAS Sustainability Panel. His voluntary activities have included serving as a charity trustee and he currently sits on the Alumni Council of Cambridge Judge Business School.
David received a Masters in Business Administration (MBA) from the University of Cambridge and holds a BA (Hons) in Accounting from Abertay University.