In Memoriam: June 2017
Tributes are paid to the CAs who have recently passed away.
Norman Mackenzie Ayre CA
Norman Mackenzie Ayre CA, who lived in Lanark, died on 4 March 2017 aged 87. He was born on 7 November 1929 and admitted to membership on 18 September 1953. He qualified with Thomson Jackson Gourley & Taylor and, during his career, worked with Miller Insulation & Engineering, Munro & Miller and Weir Pumps, latterly as cash and payroll manager.
Walter Sinclair Cockburn FCT CA
Walter Sinclair Cockburn FCT CA, who lived in Edinburgh, died on 26 October 2016 aged 85. He was born on 18 January 1931 and admitted to membership on 17 September 1954. He qualified with McLay McAlister & McGibbon, and later worked with Thomson McLintock, and Lloyds & Scottish Finance.
John Colin Lowe Cunning CA
John Colin Lowe Cunning CA, who lived in Renfrew, died on 5 April 2017 aged 80. He was born on 17 March 1937 and admitted to membership on 30 March 1960. After qualifying with Kidston Goff & Harvey, he worked with the Clyde Paper Company, Scottish Discount Company and Scottish Business Finance, before his retirement in 1998.
Philip Arthur Green CA
Philip Arthur Green CA, who lived in Cirencester, Gloucestershire, died on 15 December 2016 aged 96. He was born on 2 February 1920 and admitted to membership on 31 March 1948.
George Hecht CA
George Hecht CA, who lived in Glasgow, died on 7 September 2016 aged 67. He was admitted to membership on 25 November 1975. He qualified with Stevenson & Kyles and later worked with Sunderland Sportswear. He practised as George Hecht & Co and Livingston Hecht & Co before joining Hacker Young in 1986.
Later he worked with Pannell Kerr Forster and the Gether Group and, prior to retirement, practised as George Hecht & Associates.
Richard Adam Hunter Gordon BA CA
Richard Adam Hunter Gordon BA CA, who lived in London, died on 19 February 2017 aged 61. He was born on 23 July 1955 and admitted to membership on 1 December 1981. He qualified with Peat Marwick Mitchell and after that worked in the financial services sector holding positions in Schroders, Singapore International Merchant Bank, Wardley Investment Services (Hong Kong), Philips Pension Fund, the Scottish Executive, SHL and Tilney Bestinvest.
Anne Mcewen CA
Anne Mcewen CA, who lived in Glasgow, died on 5 October 2016 aged 75. She was born on 21 January 1941 and admitted to membership on 25 November 1963. She qualified with Turner Hutten & Patrick and later took up the position of partner with Josolyne Layton-Bennett & Co, which became part of Arthur Young.
She left to set up her own practice in 1985 and retired in 2005. Miss McEwan was honorary secretary and treasurer (1969–1971) and vice-chairman (1984–1985) of the ICAS Lady Members’ Group, and a member of the ICAS Investigation Committee (1999–2006).
Ian Mckenzie Mcleod CA
Ian Mckenzie Mcleod CA, who lived in Malta, died on 7 July 2016 aged 70. He was born on 7 March 1946 and admitted to membership on 29 March 1968.
Edith Anne Mieras MBA FCCA CA
Edith Anne Mieras MBA FCCA CA, who lived in Edinburgh, died on 13 January 2016 aged 77. She was born on 10 September 1938 and admitted to membership on 29 March 1961. She qualified with W P & J A Scott and subsequently worked with Price Waterhouse and Helliwell McLachlan & Co, before becoming a lecturer with the Edinburgh College of Commerce and Napier College of Technology.
She also worked in the educational sector in Malawi and Botswana, returning to Scotland where she held positions at Glasgow Caledonian University and Heriot-Watt University. She retired in 2007.
Ian David Pearson BA CA
Ian David Pearson BA CA, who lived in Whitley Bay, Tyne and Wear, died on 22 January 2016 aged 54. He was born on 16 January 1962 and admitted to membership on 20 November 1989. He qualified with Touche Ross and later worked in a variety of roles with the Newcastle Building Society and Northern Rock, eventually becoming treasury finance manager with Virgin Money.
Kenneth William Linton Phillips CA
Kenneth William Linton Phillips CA, who lived in Glasgow, died on 13 February 2017 aged 73. He was born on 12 February 1944 and admitted to membership on 28 November 1967. Mr Phillips qualified with Wilson, Stirling & Co and later took up positions with Touche Ross, Graham Building Service, Graham Group and GBS Management Services, where he was internal auditor, Scotland. He left in 1988 to become a sole practitioner.
John Read CA
John Read CA, who lived in Marlow, Buckinghamshire, died on 25 January 2017 aged 84. He was born on 18 September 1932 and admitted to membership on 20 September 1957. He qualified with Smedley Rule & Co and later worked with Hemsley Miller & Co, where he became a partner. He retired in 1991.
Hugh Kenneth Young CA
Hugh Kenneth Young CA, who lived in Edinburgh, died on 24 September 2016 aged 80. He was born on 6 May 1936 and admitted to membership on 27 November 1961.
He qualified with Martin Currie & Scott, and his career took him into financial services with positions at Industrial Commercial Finance Corporation, J Hendry Schroders Wagg & Co, The British Linen Bank and Bank of Scotland (where he was secretary), among others. He was a director with HK Young and retired in 1999.