In memoriam: November 2015

In memoriam
By Robert Outram

9 November 2015

Tributes are paid to the CAs who have recently passed away.

Eleanor Forbes Harwood CA

Eleanor Forbes Harwood CA, who lived in St Andrews, died on 14 September 2015 aged 92. She was born on 1 November 1922 and admitted to membership of the Edinburgh Society of Accountants on 28 February 1945. Mrs Harwood attended the ICAS Gold Club lunch last year, celebrating her 70 years as an ICAS member. She was the most senior member in attendance at the event and the one who qualified earliest.

William Elder Aiton CA

William Elder Aiton CA, who lived in Glasgow, died on 16 August 2015 aged 84. He was born on 21 March 1931 and admitted to membership on 31 March 1954. Mr Aiton was a partner with Chalmers, Impey and Co until 1985. Prior to retirement, he was partner/consultant at Aiton & Co.

Colin Gibson Fraser CA

Colin Gibson Fraser CA , who lived in Montreal, Quebec, Canada died on 26 September 2015 at the age of 70. He was born on 7 May 1945 and was admitted to membership on 18 December 1968. Prior to retirement Mr Fraser was treasurer of Consolidated-Bathurst Inc (a paper and pulp company) and then a consultant to many small firms.

David Speedie BCom CA

David Speedie BCom CA , who lived in Banchory, died on 1 November 2014 aged 91. He was born on 25 January 1923 and admitted to membership on 27 March 1957. Prior to retirement, Mr Speedie was assistant chief accountant at Standard Life Assurance Company.

Harry Stephen CA

Harry Stephen CA , who lived in Aberdeen, died on 25 September 2015 aged 76. He was born on 4 June 1939 and admitted to membership on 23 November 1962. In the same year he was al so awarded a Gold medal for Distinction and the Institute's prize. Prior to retirement, Mr Stephen was a sole practitioner and a member of the Taxation Committee 1970-1975 and Aberdeen Local Committee 1971-1974  (now known as the Grampian Area Committee).

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