In Memoriam: March 2017

White flowers in a field softly lit
By CA Magazine

21 March 2017

Tributes are paid to the CAs who have passed away.

Lord Charles Lyell CA

Lord Charles Lyell CA, 3rd Baron Lyell of Kinnordy and a former Conservative member of the House of Lords, died on 11 January 2017 aged 77.

Born on 27 March 1939 to Charles Lyell, 2nd Baron Lyell and Sophie Mary Trafford, he succeeded to the peerage at the age of four when his father was killed in action during the Second World War and was posthumously awarded the Victoria Cross.

Educated at Eton College and Christ Church, Oxford University, he was admitted to membership on 28 November 1967. Lord Lyell was made a House of Lords whip on the formation of a Conservative government after the 1979 general election and served until 1984. He then moved to the Northern Ireland Office as a Parliamentary Under Secretary of State where he remained until he left the government in 1989.

With the passage of the House of Lords Act 1999, Lord Lyell, along with almost all other hereditary peers, lost his automatic right to sit in the House of Lords. However, he was elected as one of the 92 hereditary peers to remain in the House of Lords pending completion of House of Lords reform.

A popular and well-respected figure in the Kirriemuir and Angus area, Lord Lyell was also a lifelong supporter of Forfar Athletic FC and an honorary patron of the league-two side.

Ronald Sandford Baird CA

Ronald Sandford Baird CA, who lived in Westerham, Kent, died on 5 October 2016 aged 76. He was born on 18 December 1939 and admitted to membership on 20 November 1964. After qualifying, Mr Baird took a position with James N Connell Ltd, was later financial director of The Inveresk Group Ltd, head of quality assurance, supervision and surveillance at the Bank of England, and prior to retirement was chair at Portillion Limited.

Alastair Ian Gray Campbell CA

Alastair Ian Gray Campbell CA, who lived in Glasgow, died on 3 May 2016 aged 82. He was born on 4 June 1933 and admitted to membership on 23 November 1962. After completing his apprenticeship with AS Carson & Trotter, Mr Campbell took a position at the Burgh Chamberlain’s Office, Galashiels, was later a management accountant at Lanark County Council, and prior to retirement was deputy director of social work at Strathclyde Regional Council.

Archibald Greig Campbell CA

Archibald Greig Campbell CA, who lived in Reading, died on 26 June 2016 aged 82. He was born on 17 March 1934 and admitted to membership on 26 March 1958. After qualifying, Mr Campbell took a position with George A Touche & Co, was later a partner when the firm became Touche Ross & Co and subsequently Deloitte Touche. Prior to retirement, he was a consultant with the firm. Mr Campbell also served as an ICAS assistant examiner 1960–1967 and sat on the examination board 1968–1970.

John Alastair Dawson Cormie CA

John Alastair Dawson Cormie CA, who lived in Edinburgh, died on 15 November 2016 aged 82. He was born on 16 October 1934 and admitted to membership on 18 September 1959. After qualifying, Mr Cormie took a position with Lowe, Bingham & Matthews (Hong Kong), was later assistant group chief accountant at Trafalgar House Investments Ltd, and prior to retirement was a manager at the Civil Aviation Authority.

Colin Alexander Crole BCL MA CA

Colin Alexander Crole BCL MA CA, who lived in Edinburgh, died on 15 November 2016 aged 87. He was born on 14 December 1928 and admitted to membership on 28 March 1956. After completing his apprenticeship with Chiene & Tait, Mr Crole became a partner and remained at the firm until his retirement. He was also a member of the Parliamentary and Law Committee 1969/74 and convener in 1978.

Arthur Alistair Davidson CA

Arthur Alistair Davidson CA, who lived in Aberdeen, died on 5 July 2016 aged 82. He was born on 17 November 1933 and admitted to membership on 26 March 1958. After qualifying, Mr Davidson took a position with Davidson (Contractors) Ltd, was later a lecturer at Grampian Regional Council, a sole practitioner and prior to retirement was a training partner/officer with AA Davidson.

Brian John Elder CA

Brian John Elder CA, who lived in Stirling, died on 28 November 2016 aged 76. He was born on 24 January 1940 and admitted to membership on 25 November 1963. After completing his apprenticeship with Davidson & Workman, he became a partner with the firm, and prior to retirement was a partner at Thomas Smith & Fraser.

Hugh William Laughland ATII CA

Hugh William Laughland ATII CA, who lived in North Berwick, died on 20 January 2017 aged 85. He was born on 20 December 1931 and admitted to membership on 17 September 1954. After qualifying, Mr Laughland took a position with Scottish Aviation Ltd and subsequently became director and secretary of the company. He was later chief executive of Scottish Universal Investments Ltd and prior to retirement was a director at Low & Bonar. Mr Laughland was also a member of the Glasgow Local Committee 1968/73.

Jack McGraw CA

Jack McGraw CA, who lived in Glasgow, died on 16 November 2016 aged 84. He was born on 22 March 1932 and admitted to membership on 30 March 1955, having trained with Turner & Houston in Glasgow. After qualifying, he did his National Service with the RAF until 1957, when he became a partner in Stewart & McGraw in Hamilton. From 1988 until 2013, he continued to trade as a sole practitioner, under the name of Stewart & McGraw, in Motherwell and East Kilbride.

Ian Gibson Ashbridge Miller CA

Ian Gibson Ashbridge Miller CA, who lived in Kelso, died in August 2016 aged 72. He was born on 25 June 1944 and admitted to membership on 28 November 1967. After qualifying, Mr Miller took a position at Alex Aiken & Carter (Johannesburg, South Africa), was later an accountant at John Hogarth Ltd (UK) and remained with the company until his retirement as a director.

James Mitchell JP CA

James Mitchell JP CA, who lived in Greenock, died on 21 January 2016 aged 79. He was born on 18 June 1936 and admitted to membership on 28 November 1967. After completing his apprenticeship with James & JH Paterson, Mr Mitchell took a position with John Gray & Co and was later a sole practitioner until his retirement.

Keith Barclay Munnoch CA

Keith Barclay Munnoch CA, who lived in Calgary, Canada, died on 30 October 2016 aged 82. He was born on 3 January 1934 and admitted to membership on 27 March 1957. After qualifying, Mr Munnoch took a position with Shell Intl Petroleum Co, was later finance director at Shell London, and prior to retirement was treasurer at Shell Canada (Alberta).

Thomas Neville CA

Thomas Neville CA, who lived in Hankelow, Cheshire, was admitted to membership on 17 September 1954. Mr Neville died on 12 November 2016, after two years of poor health. He will be sorely missed by his wife, Wendy, and his children, Sandy and Sally, the rest of his family and his many friends. His family have paid tribute to him as “a wonderful husband and father”.

Robert Andrew Paterson CA

Robert Andrew Paterson CA, who lived in Tenterden, Kent, died on 10 July 2016 aged 79. He was born 27 October 1936 and admitted to membership on 20 November 1964. After qualifying, Mr Paterson took a position with Molins Machine Co Ltd, was later with Kleinwort Benson Ltd, and prior to retirement was chair of Paterson Printing Ltd. Mr Paterson was also a member of the UK Automation Council 1968/69.

Dr David Alexander Anderson Primrose MD BL CA

Dr David Alexander Anderson Primrose MD BL CA, who lived in Glasgow, died on 26 August 2016 aged 95. He was born on 12 June 1921 and admitted to membership of the Institute of Accountants & Actuaries in Glasgow on 25 September 1947. After completing his apprenticeship with Peat Marwick Mitchell & Co, Dr Primrose took a position as a house surgeon at the Western Infirmary Glasgow, was later a senior hospital officer with the Western Regional Hospital Board and prior to retirement was a physician superintendent.

John Charles Richardson CA

John Charles Richardson CA, who lived in Saint-Jean-d’Angély, France, died on 26 September 2016 aged 92. He was born on 6 April 1924 and admitted to membership on 21 September 1951. After qualifying, Mr Richardson took a position with Peat Mitchell & Co, was later director of LAP Advertising Ltd, and prior to retirement was chairman and chief executive at Reabrook Holdings Plc.

Christopher Stephen Roberts JP CA

Christopher Stephen Roberts JP CA, who lived in Kingston, Jamaica, died on 6 October 2016 aged 76. He was born on 15 February 1940 and admitted to membership on 20 November 1964. After qualifying, Mr Roberts took a position with Peat, Marwick, Mitchell & Co (Jamaica), was later a manager at the Crown Continental Merchant Bank Jamaica, and prior to retirement was financial director at The Gleaner Co Ltd. Mr Roberts also served as a Justice of the Peace in 1987.

Norman Lewis Simpson CA

Norman Lewis Simpson CA, who lived in Aberdeen, died on 5 November 2016 aged 78. He was born on 13 May 1938 and admitted to membership on 28 March 1962. After completing his apprenticeship with Flockhart & Grant, Mr Simpson took a position with J McP Mutch & Co and was later a sole practitioner until his retirement.

George Cameron Summers CA

George Cameron Summers CA, who lived in Edinburgh, died on 17 August 2016 aged 83. He was born on 6 November 1932 and admitted to membership on 25 March 1959. After qualifying, he took a position with Thomson McLintock & Co, was later a partner at Touche Ross & Co and prior to retirement was a sole practitioner. Mr Summers also served as an ICAS assistant examiner 1968–1970 and sat on the examination board 1970–1977.

Alexander Morris Brownlee Thomson CA

Alexander Morris Brownlee Thomson CA, who lived in Edinburgh, died on 3 November 2016 aged 65. Known as Morris, he was born on 9 October 1950 and admitted to membership on 31 March 1978. After qualifying, Mr Thomson worked at Thomson McLintock & Co, was later a financial librarian at John Menzies plc, and prior to retirement was a sole practitioner.

Hugh Ewing Thomson CA

Hugh Ewing Thomson CA, who lived in Glasgow, died on 24 December 2016 aged 83. He was born on 23 June 1933 and admitted to membership on 26 March 1958. After qualifying, Mr Thomson worked with Clyde Oil Extraction Ltd, was later a partner at JW Jarvie & Co, and prior to retirement was a sole practitioner.

John Thomson CA

The death has been announced of John Thomson CA, who lived in LaSalle, Quebec, and was born on 18 June 1937. He was admitted to membership on 16 September 1960. After qualifying, Mr Thomson took a position with Kerr, MacLeod & Macfarlan, and prior to retirement was vice-president and comptroller at Canadian Pacific Ltd.

Douglas Guy Tyrwhitt-Drake BA CA

Douglas Guy Tyrwhitt-Drake BA CA, who lived in Glasgow, died on 30 December 2016 aged 66. He was born on 28 June 1950 and admitted to membership on 28 March 1980. After his apprenticeship with Deloitte Haskins & Sells, Mr Tyrwhitt-Drake was a sole practitioner until his retirement.

Thomas Eric Unwin CA

Thomas Eric Unwin CA, who lived in Cranleigh, Surrey, died on 18 January 2017 aged 97. He was born on 10 July 1919 and admitted to membership on 31 March 1950. After doing his apprenticeship with Wilson Stirling & Co, Mr Unwin took a position with Coates Brothers & Co Ltd (London) and he remained with the company until his retirement as overseas chief accountant.

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