In Memoriam: February 2016
Tributes are paid to the CAs who have recently passed away.
Sir Donald James Barron CA
Tributes have been paid to Sir Donald James Barron CA, former chairman of Rowntree Mackintosh and Midland Bank, who lived in York and died on 30 December 2015, aged 94.
An influential and respected voice in the spheres of business and education, it was said that for Sir Donald "choice is always possible" and "accounting is not a matter of numbers but of judgements and purposes".
Born in Gorebridge, Midlothian, on 17 March, 1921, Sir Donald was educated at George Heriot’s School in Edinburgh. He joined the army in April 1941 and following officer cadet training was commissioned into the 5th Battalion of the King’s Own Scottish Borderers. In March 1945 he was seriously wounded at the Rhine Crossing but nevertheless made a rapid recovery, enabling him to begin studies at Edinburgh University later that year.
Upon being admitted to membership of the Society of Accountants in Edinburgh in February 1950, Sir Donald took a position as an accountant at Rowntree & Co, later Rowntree Mackintosh, in York. He subsequently rose to become chairman of the company in 1966, holding the position until his retirement.
In 1972 he was knighted and in the same year joined the board of Midland Bank, which he chaired between 1982 and 1987. He also chaired the council of the University of York and the Joseph Rowntree Foundation.
Throughout his life Sir Donald retained close links to Edinburgh and the Institute, and he was immensely proud of being a CA. He held a number of honorary degrees from Edinburgh and Heriot-Watt universities and was convener of the ICAS Research Advisory Committee and an ICAS Council member. He also served on the ICAS Summer School Committee, an annual event in the CA calendar he often fondly recalled.
Sir Donald is survived by his wife Gillian and their three sons and two daughters.
John Carmichael Boag CA
John Carmichael Boag CA, who lived in Prestwick, died on 22 September, 2015 aged 90. He was born on 10 October, 1924 and admitted to membership of The Institute of Accountants & Actuaries in Glasgow on 6
September, 1950. After qualifying Mr Boag took a position at Cardell, was later general manager at James Macfarlane & Co Ltd, and prior to retirement, was a sole practitioner.
Robin Campbell Callander CA
Robin Campbell Callander CA, who lived in Edinburgh, died on 29 June, 2015 aged 88. He was born on 21 September, 1926 and admitted to membership on 18 September, 1953. After qualifying Mr Callander took a position at Scottish Agricultural Industries Ltd, was later secretary and director of Saddlers Transport Ltd, and prior to retirement was financial director and secretary at William Thyne Ltd.
Robert Burnside McKerral CA
Robert Burnside McKerral CA, who lived in Glasgow, died on 28 November 2015 aged 61. He was born on 1 January 1954 and admitted to membership on 29 November 1977. After qualifying he took a position at Peat, Marwick, Mitchell & Co. Prior to his death, Mr McKerral was director at Bannerman Johnstone Maclay.
Douglas Mains McLeod CA
Douglas Mains mcLeod CA, who lived in St Neots, Cambridgeshire, died on 26 September, 2015 aged 83. He was born on 7 November, 1931 and admitted to membership on 27 March, 1957. After qualifying Mr McLeod took a position at James Murray & Co, was later secretary and financial controller at the Balmoral Hotel and, prior to retirement, was secretary and director at Marriott Ltd.
James Reid Noble CA
James Reid Noble CA, who lived in Milan, died on 17 November, 2015 aged 63. He was born on 11 November, 1952 and admitted to membership on 30 March, 1979. Mr Noble completed his apprenticeship with Deloitte Haskins & Sells in Glasgow, and was subsequently a partner with Deloitte & Touche. Prior to his death, Mr Noble was a partner at Deloitte Financial Advisory Service SPA.