In Memoriam: Jan-March 2019

By The CA Magazine

2 April 2019

Tributes are paid to the CAs who have passed away.

Hugh Francis Armstrong CA

Hugh Francis Armstrong CA, who lived in Brightwell-cum-Sotwell, Oxfordshire, died on 22 March 2017 aged 82. He was born on 8 June 1934 and admitted to membership on 20 September 1957.

After qualifying with Jamieson & Haldane, Mr Armstrong took a position at Peat, Marwick, Mitchell & Co, was later Managing Director at Development Capital Ltd, Taylor Nelson Group, and prior to retirement was a Director at Armstrong Associates Ltd.

A keen sportsman, he played real tennis until the age of 81 and enjoyed fishing and shooting. He was captain of his own rough shoot for over 40 years.

His philanthropy also benefitted many, not least the churches of St James’ and St Agatha’s in his own village of Brightwell-cum-Sotwell. He is remembered by friends and family as a shining example that life should be lived to the full right to the end.

Peter Dennis Bate CA

Peter Dennis Bate CA, who lived in Henley-on-Thames, died on 20 October 2017 aged 83. He was born on 26 September 1934 and admitted to membership on 30 March 1960.

After qualifying with George A Touche & Co, Mr Bate took a position at Cerebos (Overseas) Ltd, was later Managing Director at Horace W Cullum & Co Ltd, and prior to retirement was with Victor Office Equipment (London) Ltd.

Allan Low Baxter CA

Allan Low Baxter CA, who lived in Colchester, died on 22 November 2017 aged 86. He was born on 13 January 1931 and admitted to membership on 18 September 1959. After qualifying with JW & RN Oswald, Mr Baxter took a position with General Electric Co Ltd, was later Financial Director and Secretary at Williams & Griffin Ltd, and prior to retirement was a consultant with HE Williams & Co Ltd.

Iain James Douglas Beveridge MA CA

Iain James Douglas Beveridge MA CA, who lived in Glasgow, died on 8 November 2017 aged 53. He was born on 23 April 1964 and admitted to membership on 23 November 1990.

After qualifying with Scott & Paterson, Mr Beveridge took a position at TDG Cairngorm Ltd, was later Financial Controller at TDG Transport Division, and latterly Financial Controller at Headlam (Floor Covering Distributions) Ltd.

Harold Burton CA

Harold Burton CA, who lived in Burton-on-Trent, Staffordshire, died on 23 December 2017 aged 85. He was born on 19 March 1932 and admitted to membership on 16 September 1960.

After qualifying with Touche Ross Bailey & Smart, Mr Burton entered employment with United Caledonian Breweries, which was later to become part of Tennent Caledonian Breweries and, after many mergers and acquisitions, Bass plc.

He set up the company’s first computer systems, and remained in this area for the rest of his career, retiring from Bass plc as Managing Director of Bass Computing Services Ltd in 1988.

Ronald George Christie CA

Ronald George Christie CA, who lived in Glasgow, died on 28 August 2017 aged 90. He was born on 11 May 1927 and admitted to membership on 18 September 1953.

After qualifying with Nelson, Gilmour, Scott & Co, Mr Christie took a position with Shaw-Petrie Ltd, was later Managing Director at Clyde Tube Forgings (Chemetron) Ltd, and prior to retirement was Managing Director at MacDonald Tubulars Ltd.

Gerald Scott Clark CA

Gerald Scott Clark CA, who lived in Dundee, died on 9 February 2017 aged 79. He was born on 25 November 1937 and admitted to membership on 30 November 1965. After qualifying with RC Thomson & Murdoch, Mr Clark took a position at Whinney Murray & Co, was later Secretary at Stanley Mills (Scotland) Ltd, and prior to retirement was a Consultant at Gerald S Clark CA.

John Cowan CA

John Cowan CA, who lived in East Linton, East Lothian, died on 17 January 2018 aged 72. He was born on 20 June 1945 and admitted to membership on 18 December 1968. After qualifying with Dingwall, Peden & Henderson, Mr Cowan took a position with Yeaman Proprietary Ltd, was later Deputy Group Treasurer at Scottish & Newcastle Breweries plc, and prior to retirement was a consultant at TFMS Ltd.

Robert Abraham Cook CA

Robert Abraham Cook CA (known as Bob), who lived in Glasgow, died on 4 November 2017 aged 86. Born on 29 July 1931 in Halfway, Cambuslang, he was educated at Rutherglen Academy and served his apprenticeship with McLachlan & Brown, before being admitted to membership on 30 March 1955.

Following National Service, he worked in London with George A Touche & Co and gained wider business experience carrying out large audits and investigations.

In 1960, Mr Cook was contacted by McLachlan & Brown to ask if he would return to Glasgow as Office and Audit Manager with a view to partnership.

He agreed and went on to become a Partner in 1962. With his colleagues, he set about restructuring the firm, which experienced significant growth over the three decades he worked with them. In the 1960s, he founded the East Kilbride office, which he successfully developed and managed. The firm was renamed Stoy Hayward in 1990.

Mr Cook served as Senior Partner for a number of years and retired in 1991. He continued to use his skills, experience and wisdom outside professional practice not least as Chair of the Board of Glasgow City Mission from 1991-94.

He carried out some professional work under the name of Abraham & Co and served as a consultant in Cook & Co (where his son was a partner) until he finally retired from professional life at the age of 70.

His Christian faith was very important to him. He was an elder and Treasurer in Burnside Blairbeth Church and served with the Gideons for 26 years.

He is survived by his devoted wife Edna, his four children, six grandchildren and four great grandchildren.

Brian Dunbar CA

Brian Dunbar CA, who lived in Ashford, died on 4 October 2018 aged 73. He was born on 17 July 1945 and admitted to membership on 20 November 1970. Mr Dunbar worked with a number of firms, including Percy H Walters & Co, E Gillespie & Co and Gray (John) & Co, before making Partner at Wilson & Bisset in 1986. He was promoted to Consultant at Wilson & Bisset in 2002, before his move to Michael Martin Partnership in 2005. Most recently he worked with Benedicts.

William Fraser Elgin CA

William Fraser Elgin CA, who lived in Edinburgh, died on 20 November 2017 aged 101. He was born on 15 September 1916 and admitted to membership on 28 February 1940. Between 1940 and 1946 he served as a Major in the Royal Army Ordnance Corps and subsequently took a position with the British Investment Trust Ltd.

Mr Elgin was later an Investment Manager at the Scottish Equitable Life Association Society, Director at Tyndall Investment Services Ltd, and prior to retirement was a Practitioner at Wallace Guthrie Business Services.

William Hugh Fenton Fenwick CA

William Hugh Fenton Fenwick CA, who lived in Glasgow, died on 8 November 2017 aged 80. He was born on 20 January 1937 and admitted to membership on 16 September 1960. After qualifying with Kerr, MacLeod & Macfarlan, Mr Fenwick took a position with SLD Ltd, was later Principal Auditor at Dunbarton District Council, and prior to retirement was Principal Officer, VFM & Systems, at West Dunbartonshire Council.

Peter Scott Fergus CA

Peter Scott Fergus CA, who lived in Barrie, Ontario, died on 30 May 2017 aged 75. He was born on 14 December 1941 and admitted to membership on 25 November 1966. After qualifying, Mr Fergus took a position with Price Waterhouse & Co, was later Secretary, Comptroller and Associate Treasurer at Fiberglas Canada Ltd. Prior to retirement he was Controller at Durham Materials Recovery Facility Inc.

He is remembered as an avid scouter, soccer coach and camper, with a passion for life and Scottish culture, which lives on in his family. He is survived by his sister, four sons, grandchildren and great grandchild. His loving wife of 40 years, Irene, died on 7 August 2017.

Alexander Seath Gray FCPA(K) CA

Alexander Seath Gray FCPA(K) CA, who lived in Helensburgh, died on 28 December 2018 in his 83rd year.

Born in Glasgow on 25 October 1936 Mr Gray was educated at Kelvinside Academy and served his apprenticeship with Wilson Stirling in Glasgow. He was admitted to membership on 27 November 1961.

Mr Gray joined James Finlay & Co, Glasgow, in 1962 with a view to beginning a career in the company’s Kenya tea and associated industries.

Moving to Nairobi, Mr Gray held the position of Finlay’s Chief Accountant until his retirement in late 1992.

Throughout his 31 years in Kenya, Mr Gray gave dedicated service to his profession and was active in the founding of the Institute of Certified Public Accountants of Kenya, of which he remained an active member until 1992 when he was honoured with a Fellowship.

His dedication to professionalism extended beyond accountancy. He was at the forefront of establishing and developing the Association of Professional Societies in East Africa, for which he was President for a number of years, and the creation of The Professional Centre.

Mr Gray served on the Kenya Accountants and Secretaries National Examination Board for 25 years.

Alfred Edmund Wilson Hodgson CA

Alfred Edmund Wilson Hodgson CA (known as Fred), died on 21 November 2017 aged 95. Born in Glasgow on 2 October 1922 and raised in Edinburgh, upon leaving school he began an apprenticeship with Brown and Molleson.

The Second World War interrupted his training and he enlisted in the Merchant Navy as a Radio Officer. His ship was torpedoed in the North Atlantic in 1942 and he assisted in the Normandy landings in 1944. For his wartime service, he was awarded four medals, including the Atlantic Star and North Africa Star. He was discharged in 1946 and returned to Edinburgh where he was admitted to membership in 1949.

During his subsequent career in accountancy, Mr Hodgson spent 20 years with General Motors and a further 25 running his own firm. At General Motors he rose to the position of Business Manager for Sales.

While he enjoyed his work, it was family that ultimately took precedence. He met his wife Josephine in 1953 and they were married within two years. The couple had four children and seven grandchildren. Well respected by their peers, he and his wife were founding members of what is now known as the St Margaret’s Children and Family Care Society.

It brought him great delight to attend the annual ICAS lunch where he was often the oldest member present.

In 2016, Mr Hodgson made the national news when he published his wartime memoirs in No Passing Places; Life in the Atlantic 1941-6. He was deeply principled, hard-working and well-regarded. He will be sorely missed by all who knew him.

Ronald John George Jamieson CA

Ronald John George Jamieson CA, who lived in Dalry, Ayrshire, died on 1 November 2017 aged 79. He was born on 27 August 1938 and admitted to membership on 23 November 1962. After qualifying with Girdwood, Allison & Logan, Mr Jamieson took a position at Brown, Fleming & Murray, was later Financial Director at Cash Inn Ltd, and prior to retirement was a sole practitioner.

Duncan Andrew Kemp LLB CA

Duncan Andrew Kemp LLB CA, who lived in Dundee, died on 6 December 2017 aged 67. He was born on 23 April 1950 and admitted to membership on 16 October 1975. After qualifying with Moody, Stuart & Robertson, Mr Kemp joined Thomson McLintock, and was later Senior Manager at KPMG until 1997. Thereafter, he was a Senior Manager at Rutherford Manson Dowds (RMD) and Deloitte, and prior to retirement, he was Senior Audit Manager at Johnston Carmichael. He is survived by his wife, Linda, and son, Richard, both of whom are members of the Institute.

Scott Duncan MacKay CA

Scott Duncan MacKay CA, who lived in Edinburgh, died on 5 February 2019 aged 35. He was born on 12 December 1983 and admitted to membership on 30 October 2009 after training with Deloitte LLP in Edinburgh, where he then served as an accountant. Mr Mackay then moved to People’s Postcode Lottery in 2017 as Financial Controller.

William Guthrie McGregor CA

William Guthrie McGregor CA, who lived in London, died on 19 October 2018 aged 70. He was born on 20 December 1947 and admitted to membership on 15 December 1972. During his career, Mr McGregor worked his way through the ranks of Morgan Grenfell & Co, serving as Director in both the London and Sydney offices, before his retirement in December 1998.

John McKirdy CA

John McKirdy CA, who lived in Glasgow, died on 21 November 2017 aged 90. He was born on 10 October 1927 and admitted to membership of The Institute of Accountants & Actuaries in Glasgow on 30 March 1951. After qualifying with Davidson, Downie & McGown, Mr McKirdy took a position at Hiram, Walker & Sons Ltd, was later the company’s Manager, Taxation and Planning, and prior to retirement was Manager, Taxation and Planning at Allied Distillers Ltd.

Alan William John Millar FTII CA

Alan William John Millar FTII CA, who lived in Brockenhurst, died on 17 February 2019 aged 64. He was born on 10 December 1954, and admitted to membership on 18 February 1977. During his career Mr Millar was a Partner with a number of firms in different locations, including Arthur Young in Dundee, and Ernst and Young in Southampton, Reading and London. Most recently he served as Director of AWJ Millar Consultancy Ltd.

Alisdair Duthie Millar CA

Alisdair Duthie Millar CA, who lived in North Berwick, died on 8 December 2017 aged 89. He was born on 30 March 1928 and admitted to membership on 26 March 1958.

After qualifying with Davies Lockhead & Co, Mr Millar took a position with David Strathie & Co, before joining the South of Scotland Electricity Board, where he remained as an accountant until his retirement to study a BA in modern history.

Peter Moore CA

Peter Moore CA, who lived in Brussels, died on 6 July 2017 aged 79. He was born on 6 January 1938 and admitted to membership on 27 November 1961. After qualifying with Thomson McLintock & Co, Mr Moore took a position with Peat, Marwick, Mitchell & Co, Vancouver, and prior to retirement worked at Deloitte, Plender, Hasking & Sells, Brussels. He is remembered as always being proud to be a member of what he described as the “best institute of accountants in the world”.

Robert Shaw Murray MA CA

Robert Shaw Murray MA CA (known as Bob to friends and family), died on 7 October 2017 aged 84, writes Neil Price CA. He was born in St Andrews on 22 August 1933 and spent his whole life studying, working and living there.

His father, James Murray, a keen golfer from Glasgow, had seen a need for a firm of CAs in north east Fife in the 1930s and set up James Murray and Co in Cupar.

He sent his son off to train with a firm in Edinburgh after graduating from St Andrews University and, having qualified, Robert returned to work in the St Andrews office in 1960.

He relished the role of serving the town and its agricultural hinterland until his retirement from the partnership in 1991.

Whether farmers, academics or anything between, his clients were always grateful to have someone to serve them with trust and diligence.

From the mid-1970s onwards, he became fascinated with computers and how they could revolutionise the profession, taking a leading role in developing early accounting software.

But it was in his varied life outside the office that Bob will be remembered by so many, not least the generations of students with whom he and Margaret (who predeceased him on 20 April 2017) shared their large house on The Scores.

He threw himself with unbounded enthusiasm into anything he undertook, be it his church, the St Andrews Preservation Trust, his garden, making keyboard instruments, playing the organ, singing in choirs, fishing his beat on the Spey, his weekly round of golf, being a proud father of four children and generally being the definitive, ideal host for an endless stream of visitors.

Frederick Hope Linton Park CA

Frederick Hope Linton Park CA, who lived in Hartfield, East Sussex, died on 6 June 2017 aged 82. He was born on 27 September 1934 and admitted to membership on 26 March 1958. After qualifying with Scott-Moncrieff, Thomson & Lintonshiells, Mr Park took a position at Clark, Dodge & Co Inc, was subsequently its Vice-President, and prior to retirement was Manager at Brown Brothers Harriman Ltd.

Michael David Pentland BA CA

Michael David Pentland BA CA, who lived in Edinburgh, died on 20 November 2017 aged 88. He was born on 21 March 1929 and admitted to membership on 27 March 1957. After qualifying with Lindsay, Jamieson & Haldane, Mr Pentland took a position at Alliance Trust Co Ltd, was later a Manager at The British Investment Trust Ltd, and prior to retirement was Director at The Scottish Provident Institute.

Archibald Ramsay CA

Archibald Ramsay CA died on 9 December 2018 aged 85. He was born in Coatbridge on 8 April 1933. Mr Ramsay was admitted to membership on 28 March 1956, having been articled at Russ Ferguson & Maclennan in Glasgow.

After National Service in the RAF, he had various employments before working at the Courtaulds Group for 17 years, which was the largest textile manufacturer of the day and also involved in chemical production.

He spent the first two years as a Head Office Senior Accountant, then 10 years as Finance Director of the company’s (then) quoted subsidiary, International Paint. This manufactured all types of paints, including specialised coatings for the marine environment, and had subsidiaries in 20 countries.

Mr Ramsay then became Courtaulds’ Group Financial Controller, the most senior finance post in the company, and was closely involved in improving its financial position. He left to spend six years as Group Finance Director of Pilgrim House, a major electrical and electronics firm.

Finally, Mr Ramsay moved to North West Water Group and was closely involved in its successful flotation and in defining its strategy.

He retired in 1991 and enjoyed playing golf and travelling with his wife, Elizabeth, before her death and, later, that of their son. He is survived by his two daughters.

Reverend Alan Chalmers Ross CA

Reverend Alan Chalmers Ross CA, who lived in Ettrickbridge, by Selkirk, died on 3 December 2017 aged 73. He was born in Renfrew on 16 May 1944 and upon leaving school, he took up an apprenticeship with Wilson Sterling, Chartered Accountants, in Glasgow, qualifying in 1969.

He then moved to Australia to work with Arthur Young as a Manager, and subsequently as a Partner, in the Auditing Department.

From his youth, he maintained an ecumenical interest in church work. It was during a World Council of Churches Work Camp in Holland in 1964 that he met Kay Sarll, an Australian, whom he went on to marry in 1970.

His call to ministry meant resigning from the accountancy partnership to study at St Mary’s College, University of St Andrews. Following graduation, he moved with his family to Kenya to work with Carr Stanyer Sims, an accountancy practice with many large clients handling foreign aid, where he also became a Partner.

In 1988 the Ross family moved back to Scotland, preceded by a short spell in Australia. Soon after, Reverend Ross was ordained and inducted into the then charge of St Andrew’s Greenknowe Erskine Church, Annan.

On retirement in 1997, he and Kay moved to Ettrickbridge where they immersed themselves in community life, particularly within the church congregation.

Friends and family fondly recall Reverend Ross’ keen intellect, quiet though pointed sense of humour, and huge sense of perspective.

He is survived by his wife Kay, their children Morag and Callum, four grandchildren, and his sister Millie.

Robert Henry Eastwood Simson CA

Robert Henry Eastwood Simson CA, who lived in Cupar, Fife, died on 26 November 2017 aged 84. He was born on 8 August 1933 and admitted to membership on 18 September 1959. After qualifying with Nairn Bowes & Craig, Mr Simson took a position with Thomson, Jackson Gailay & Taylor, was later Finance Controller at Omisco Ltd, and prior to retirement was Finance Director at Compugraphics International Ltd.

Blair Smith CA

Blair Smith CA, who lived in Glasgow, died on 1 January 2018 aged 83. He was born on 19 March 1934 and admitted to membership on 26 March 1958. After qualifying with Thomson McLintock & Co, Mr Smith became a consultant and continued an association with the firm until his retirement, throughout its mergers to become Peat Marwick McLintock and subsequently KPMG Peat Marwick McLintock

James Cecil St Louis CA

James Cecil St Louis CA, who lived in Eastbourne, died on 13 November 2017 aged 81. He was born on 25 July 1936 and admitted to membership on 18 December 1968. Prior to retirement, Mr St Louis was Finance Director and Company Secretary of Moulinex Ltd.

David Watt Grenet Stewart CA

David Watt Grenet Stewart CA, who lived in Skelmorlie, Ayrshire, died on 18 December 2017 aged 83. He was born on 10 December 1934 and admitted to membership on 23 November 1962. After qualifying with Peat Marwick Mitchell & Co, Mr Stewart took a position with JR Strachan, was later Assistant Accountant at Southern Independent Television Ltd and prior to retirement was Group Finance Director at AH Moody & Son Ltd.

James Torrance CA

James Torrance CA, who lived in Troon, died on 17 February 2019 aged 81. He was born on 22 August 1937, and admitted to membership on 16 September 1960. After qualifying with McLay, McAlister & McGibbon, Mr Torrance held a number of accounting roles in several firms including Lambert Engineering Co Ltd, Armitage Brother Ltd and Berg Manufacturing.

He was promoted to Financial Director of Grant Educational Co in 1974, before moving to Grant Bookshops Ltd as Managing Director in 1979. He also served as Managing Director of Grantcard Ltd in Glasgow, moving on to be a sole practitioner in 1990.

William Smith Watson CA

William Smith Watson CA, who lived in Edinburgh, died on 9 August 2017 aged 90. He was born on 20 January 1927 and admitted to membership on 19 September 1952. After qualifying with Thomson McLintock & Co, Mr Watson took a position with The Rubber Company of Scotland Ltd, was later Secretary at Bruntons (Musselburgh) Ltd, and prior to retirement was Company Secretary at William Muir (Bond 9) Ltd.

Alexander Christopher Wheelan CA

Alexander Christopher Wheelan CA, who lived in Glasgow, died on 5 January 2018 aged 71. He was born on 2 December 1946 and admitted to membership on 16 October 1975. After qualifying with Chalmers Imprey & Co, Mr Wheelan took a position with Strathclyde Regional Council, was later Finance Director at DG Windows (Glasgow) Ltd and prior to his death was a sole practitioner.

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