In memoriam: December 2015
Tributes are paid to CAs who have recently passed away.
Frank Nicol Manson CA
Tributes have been paid to Frank Nicol Manson, partner at FM Associates and former ICAS Council member, who lived in Dumfries and died on 25 October 2015, aged 69.
Born in Leeds in 1946, Mr Manson studied at Dornoch Academy and upon graduating embarked on an apprenticeship with JW Jarvie & Co, Glasgow. He qualified as a CA in 1969 and rose to become a partner in the firm before establishing his own practice, FN Manson – latterly Manson & Partners – in Dumfries in 1981.
Following the firm’s merger with Armstrong Watson in 2006, Mr Manson took on the position of senior consultant and two years later launched FM Associates.
Barbara Thorp, who worked with Frank Manson at Manson & Partners and was invited to join him again when he set up FM Associates, said: “He was always such a gentleman and he had time for everybody, no matter who they were”.
Brian Johnstone CA, a partner at Armstrong Watson and previously partner at Manson & Partners, described his former colleague as “as a very self-motivated, proactive and dynamic part of the accountancy profession.”
These qualities were very much reflected in Mr Manson’s roles within ICAS, which included, council member 2003-2009, chair of the South West Scotland Area Committee 2005-2009, member of the Regulation and Compliance board 2004-2009, and vice chair of the SCABA committee 2008-2012. He was also a non-executive director with the Dumfries and Galloway Health Board, and on the board of Dumfries and Galloway College.
Outside of his professional life, Mr Manson was a keen curler and active with The Burns Howff Club. He is survived by his wife June and his children Graham and Jane.
William Malcolm Allan CA
William Malcolm Allan CA, who lived in Glasgow, died on 14 October 2015 aged 80. He was born on 28 August 1935 and admitted to membership on 30 March 1960. Mr Allan had been a partner at WM Allan since 1963.
Harry Richard Townshend Bowen CA
Harry Richard Townshend Bowen CA, who lived in Purley, Surrey, died in May 2015 aged 98. He was born on 23 November 1916 and admitted to membership of The Institute of Accountants & Actuaries in Glasgow on 31 March 1939. Prior to retirement, Mr Bowen was partner at Arthur Young McClelland Moores & Co.
Ian Campbell CA
Ian Campbell CA, who lived in Penrith, died in June 2015 aged 77. He was born on 18 November 1937 and admitted to membership on 27 November 1961. After qualifying Mr Campbell took a position at Woolley & Waldron, was later financial director of Monarch Fine Foods Co Ltd, and prior to retirement, was a consultant.
Brian John Fraser BA CA
Brian John Fraser BA CA, who lived in Edinburgh, died on 24 September 2015 aged 66. He was born on 16 December 1948 and admitted to membership on 15 December 1978. After qualifying Mr Fraser took a position at Scott Oswald & Co where he later became principal manager (audit). Prior to retirement, he was business service manager at Mitchell Edwards Ltd.
Alan Forbes Laing CA
Alan Forbes Laing CA, who lived in Ayr, died on 1 July 2015 aged 87. He was born on 15 March 1928 and admitted to membership on 18 September 1953. After qualifying Mr Laing took a position at the National Coal Board, was later managing director of Sinclair McGill (Horticulture) Ltd, and prior to retirement, was a sole practitioner.
Ronald Charles Mitchell CA
Ronald Charles Mitchell CA, who lived in Reading, died on 24 March 2015 aged 83. He was born on 8 April 1931 and admitted to membership on 31 March 1954. After qualifying Mr Mitchell took a position at Howden & Molleson, was later chief finance officer of British Rail, and prior to retirement, was project manager at the Ayr Local Enterprise Resources Trust.
Alexander Nisbet Neil CA
Alexander Nisbet Neil CA, who lived in St Andrews, died on 30 July 2015 aged 87. He was born on 25 October 1927 and admitted to membership on 18 September 1953. After qualifying Mr Neil took a position at Henry Brown & Co where he later became partner until his retirement.
James Stewart Noble CA
James Stewart Noble CA, who lived in Edinburgh, died on 18 October 2015 aged 89. He was born on 19 July 1926 and admitted to membership on 17 September 1954. After qualifying Mr Noble took a position at Trinidad Leaseholds Ltd, was later group controller of EA Issa & Brothers Ltd, and prior to retirement, was financial accountant at Christian Salverson Ltd.
Lamont Archibald Burniston Park CA
Lamont Archibald Burniston Park CA, who lived in Swindon, died in March 2015 aged 77. He was born on 12 July 1937 and admitted to membership on 30 March 1960. After qualifying Mr Park became an accountant at Whatlings Ltd, was later chairman and managing director at Isis Group plc, and prior to retirement, was proprietor of Park Associates.
Findlay Ferguson Picken CA
Findlay Ferguson Picken CA, who lived in Tadworth, died on 25 September 2015 aged 84. He was born on 8 November 1930 and admitted to membership on 31 March 1954. After qualifying Mr Picken took a position at the India Tyre & Rubber Co Ltd, and prior to retirement, was chief executive at National Tyre Service Ltd.
Isabella Margaret Richmond CA
Isabella Margaret Richmond CA, who lived in Chelmsford, died on 4 September 2015 aged 101. She was born on 4 January 1914 and admitted to membership of The Institute of Accountants & Actuaries in Glasgow on 26 September 1940. She completed her apprenticeship with Fleming & Wilson, Glasgow. Prior to her death, Mrs Richmond was the oldest ICAS member.
Robert Petrie Shaw CA
Robert Petrie Shaw CA, who lived in Towcester, died on 28 July 2015 aged 61. He was born on 15 September 1953 and admitted to membership on 26 November 1976. After qualifying Mr Shaw became financial accountant at R Gordon Drummond Ltd, and prior to his death, was a sole practitioner.
George Graeme Stocks CA
George Graeme Stocks CA, who lived in Tunbridge Wells, died on 27 September 2015 aged 84. He was born on 21 April 1931 and admitted to membership on 28 March 1956. After qualifying Mr Stocks took a position at Albert E Reed & Co Ltd, was later secretary at Reed International Ltd, and prior to retirement, was a non-executive director at J Rawson Holdings Ltd.
Margaret Joyce Tulloch CA
Margaret Joyce Tulloch CA, who lived in Dunbar, died on 12 September 2015 aged 90. Mrs Tulloch was born on 24 July 1925 and admitted to membership on 25 February 1948.