In memoriam: June 2016
Tributes are paid to the CAs who have recently passed away.
William (Bill) Dawson Cormie CA
William (Bill) Dawson Cormie CA died on 24 April 2016, aged 79. He had a long career in the profession and played an active part in the life of ICAS over many years.
He was educated at Loretto School (1946–1954) and the University of Edinburgh. He was apprenticed at the CA firm of Maxtone, Grahame and Sime and admitted to membership in 1961.
Bill Cormie worked at the firm of McClelland Moores & Co before moving into industry, with positions at IBM UK, McDermott Scotland and McDermott International, where he was financial controller. He was subsequently deputy secretary, finance and then deputy secretary, corporate affairs with the Institute of Civil Engineers.
After retiring in 1999, he became financial consultant and honorary treasurer of a number of charities supporting disabled children and young people, including the Tall Ships Trust. He was a member of the ICAS Charities Committee (2008–2014), the Membership & Marketing Board (2003–2006) and Membership Board (2003–2005). He was a member of the ICAS England & Wales Area Committee between 1999 and 2006, and was the area secretary and treasurer from 2001.
A well-known figure in the ICAS community in London, Bill’s Address to a Haggis was legendary and a highlight of many Burns Suppers over the years. His passions included cars: he was a friend, at university, of the celebrated racing driver Jim Clark, and was involved with Ecurie Ecosse, the racing team which won le Mans in 1956 and 1957, and still exists to this day. He also enjoyed skiing, good food and travel.
He is survived, and fondly remembered, by his wife, Marion, and his son and daughter, Andrew and Anna.
Michael Ian Ross Dickson CA
Michael Ian Ross Dickson CA, who lived in Leven, died on 21 March 2016 aged 67. He was born on 30 November 1948 and admitted to membership on 14 December 1973. After qualifying Mr Dickson took a position with Arthur Young McClelland Moores & Co, was later chairman of Roxburgh Henderson & Co Ltd, and prior to his death was chairman of Dickson Corporate Management.
Robert Steel King CA
Robert Steel King CA, who lived in Prestwick, died on 19 March 2016 aged 78. He was born on 1 February 1938 and admitted to membership on 27 November 1961. After qualifying Mr King took a position with Philips Hamilton Works Ltd, was later group financial controller of Glywed Ltd, and prior to retirement was manager of MCF Trading (UK) Ltd.
Angus Alexander Mackenzie OBE CA
Angus Alexander Mackenzie OBE CA, who lived in Inverness, died on 20 March 2016 aged 85. He was born on 1 March 1931 and admitted to membership on 16 September 1955. After qualifying Mr Mackenzie took a position with Howdon & Molleson, was later a sole practitioner, and prior to retirement was a partner at Angus MacKenzie & Co, now MacKenzie Kerr Ltd, which he founded in 1962.
Peter Craig Monachan BA CA
Peter Craig Monachan BA CA, who lived in Toronto, died on 2 March 2016 aged 81. He was born on 6 April 1934 and admitted to membership on 27 March 1957. After qualifying Mr Monachan took a position with Clarkson, Gordon & Co, was later a partner at ICG Propane Inc, and prior to retirement was vice-president and chief financial officer of TNT Logistics. Predeceased by his beloved wife Anne in 2015, he is survived by his daughter Elizabeth and grandsons Logan and Braydon.
Thomas Bruce Crawford Muir CA
The death has been announced of Thomas Bruce Crawford Muir CA, who lived in Gourock and was born on 15 June 1928. He was admitted to membership on 25 March 1953. After qualifying Mr Muir took a position with RY Pickering & Co Ltd, was later a partner at AC Davidson & Co, and prior to retirement was a sole practitioner.
William Gordon Pearson CA
William Gordon Pearson CA, who lived in Glasgow, died on 15 February 2016 aged 89. He was born on 19 August 1926 and admitted to membership of The Institute of Accountants & Actuaries in Glasgow on 31 March 1950. After qualifying Mr Pearson took a position with McClelland, Ker & Co, was later chief accountant at Scottish United Investors (Management) Ltd, and prior to retirement worked with Brazil Capital Services Ltd.
James Valentine Smith CA
James Valentine Smith CA, who lived in Dundee, died on 14 March 2016 aged 80. He was born on 22 September 1935 and admitted to membership on 26 March 1958. After qualifying Mr Smith took a position with Pulbrook, Wright & Underwood, was later managing director at More Wear Industrial Holdings Ltd, and prior to retirement was director at Plasboard Plastics Ltd.
Robert McGarva Smith CA
Robert McGarva Smith CA, who lived in Aberdeen, died on 11 January 2016 aged 89. He was born on 5 December 1926 and admitted to membership on 26 March 1952. After qualifying Mr Smith took a position with Grahams Rintoul Hay Bell & Co, was later an accountant/office manager at Ozalid (Northern), and prior to retirement was a law accountant at John Roddick & Son.
Gordon Stewart CA
Gordon Stewart CA, who lived in Bishopton, died on 21 March 2016 aged 75. He was born on 21 December 1940 and admitted to membership on 25 November 1963. After qualifying Mr Stewart took a position with Thomson McLintock & Co, was later a managing consultant at IBM (UK) Ltd, and prior to retirement was a lecturer at Kilmarnock College.
Okoji Agu Uchenyi CA
Okoji Agu Uchenyi CA, who lived in Barking, died on 29 March 2016 aged 75. He was born on 1 August 1940 and admitted to membership on 30 January 1976. After qualifying Elder Uchenyi took a position with The Ministry of Finance and Economic Development, Nigeria, was later finance manager at The Nigerian Cement Company Ltd, and prior to retirement was a sole practitioner.
James Gordon Hamilton CA
James Gordon Hamilton CA, former moderator of the ICAS Exam Board, who lived in Glasgow, died on 24 April 2016 aged 87. Friends and family described him as a true gentleman with a great sense of humour whose quiet counsel was often sought and freely given.
Born in Mosspark, Glasgow, on 2 May 1928, Mr Hamilton joined Glasgow firm McClelland Ker as an apprentice, following his National Service as Sergeant Ammunition Examiner in Scottish Command.
He was admitted to membership on 30 March 1955 and became partner at McClelland Ker in 1963 following a secondment to the Anchor Line. In 1965 he was asked to set up a specialist tax department. The firm expanded, becoming Arthur Young (now EY) and as director of taxes, Mr Hamilton helped each UK office appoint a specialist tax partner.
Mr Hamilton became chairman of the Arthur Young European tax committee and in 1986 joined its UK executive committee. Although retired in 1989 he took up non-executive positions with Turner & Co (Glasgow) Ltd and Hume & Thomson.
Mr Hamilton retained a close association with the Institute throughout his career and spent 10 years as a member and ultimately moderator of the ICAS Exam Board. He was also chairman of the ICAS Glasgow Tax Discussion Group and president of the Institute’s Benevolent Society, both for one-year terms.
He was a dedicated family man, beloved husband of Marjory, and a much-loved father and grandfather.
Kenneth Malcolm George Young CA
Tributes have been paid to Kenneth Malcolm George Young CA, former director and secretary of Rockware Glass Ltd, who lived in London and died on 28 February 2016, aged 102. Mr Young was ICAS’ most senior member, having been admitted to membership of The Institute of Accountants & Actuaries in Glasgow on 29 March 1938.
Born in Wandsworth on 11 February 1914, Mr Young was educated at King’s College School, Wimbledon. Upon leaving in 1931 he was apprenticed to Mann Judd Gordon, a Glasgow firm of chartered accountants.
When a senior member of his firm joined Rockware Glass Ltd as chief accountant, he asked Mr Young to go to Greenford as his assistant, which he did on 8 May 1939.
That August, he was called up with the Territorial Army to join the Royal Engineers in South London. A year later he was commissioned into the City of London Yeomanry – the Rough Riders. For the next five years he served in Scotland, North Africa and up through Italy, attaining the rank of Major. Engaged in 1941 shortly before going overseas, he was married four days after being de-mobbed in December 1945.
Returning to Rockware as assistant accountant, Mr Young was appointed chief accountant in 1958, company secretary and chief accountant in 1965 and director and secretary in 1968.
For many years, he was editor of Spy-Glass the company magazine, and following retirement in 1979, he wrote the Rockware Story, a history of the company.