In memoriam: November 2016
Tributes are paid to the CAs who have recently passed away.
Alexander (Sandy) Copland Dowell CA
Alexander (Sandy) Copland Dowell CA, who lived in Haslemere, Surrey, died on 20 June 2016 aged 92.
Mr Dowell was born in Lenzie on 12 July 1923 and attended Glasgow High School. Upon graduating he joined Thomson McLintock as an apprentice but war intervened and he was called up soon after. After seeing service in Burma in tanks with the Gordon Highlanders, where he engaged in the crossing of the Irrawaddy, the Battle of Meiktila and the dash for Rangoon, he demobilised as a major and resumed his apprenticeship.
Mr Dowell was admitted to membership of The Institute of Accountants & Actuaries in Glasgow on 22 September 1948 and subsequently joined Shell International. One of his first postings was to Japan, followed by positions in Nigeria and Sudan. During the early 1970s, he was the acting head of Shell in Libya and recalled the pressures of dealing with prime minister Jalloud, Colonel Gaddafi’s deputy.
Mr Dowell later worked in Trinidad – where he negotiated the sale of Shell to the government of Trinidad and Tobago – and in The Hague. After a career break, he returned to work in the fledgling North Sea oil industry with Deminex, before retiring to Surrey. He is survived by Audrey, his wife of 64 years and two sons, Gordon and Iain.
Stewart Allison Smith Dunlop CA
Stewart Allison Smith Dunlop CA, who lived in Howden, Yorkshire, died on 1 July 2016 aged 88.
He was born on 15 February 1928 and admitted to membership on 31 March 1954. Mr Dunlop joined John E Watson & Co in Glasgow as an apprentice when he left the RAF in 1948. His first job was to make fires in the partners’ rooms in an office he described as something out of a Dickens novel.
After qualifying Mr Dunlop started work with Welsh, Walker and Macpherson in Greenock, and was made a partner in 1957.
In 1966 he and his wife Myra moved their young family to Hong Kong, where he took up an appointment with Her Majesty’s Overseas Civil Service.
Over the next 22 years Mr Dunlop held senior roles in the treasury, civil aviation, post office and public works departments. He briefly ran Kai Tak Airport, acted as postmaster general and managed the financing of Hong Kong’s Cross Harbour Tunnel. He also appeared regularly on local television, reading the Hong Kong Lottery numbers.
Mr Dunlop retired back to Scotland in 1984, but returned to accounting in 1986, working with RA Clement Associates in Oban.
Allen Charles Tucker CA
Allen Charles Tucker CA who lived in Chiang Mai, Thailand, died on 4 July 2016 aged 73.
He was born on 18 July 1942 in Stokesley, educated at Fettes College, and was admitted to membership on 18 November 1969.
After qualifying, Mr Tucker worked with Whinney Murray Ernst & Ernst in Spain and later Liberia, Hong Kong and Taiwan. He subsequently moved to Lowe Bingham & Matthews in Hong Kong and Taipei before working in the tobacco industry in 1974 with Universal Leaf Tobacco.
Mr Tucker remained in the industry for the rest of his career, holding financial director and managing director positions until his retirement in 2015 as consultant from Alliance One International based in Thailand. He is survived by his wife Kobkaew and son Edwin.
Andrew Forsyth Anderson LLB CA
Andrew Forsyth Anderson LLB CA, who lived in London, died on 22 August 2016 aged 71.
He was born on 6 January 1945 and was admitted to membership on 30 November 1971. After qualifying, Mr Anderson took a position with Metal Fox (Overseas), was later finance director of Inchcape UK, director of international operations of Financial Insurance Group, and prior to retirement was Financial Controller at Crispin Speers & Partners.
James David Cameron CA
James David Cameron CA, who lived in Perth, died on 18 July 2016 aged 71.
He was born on 7 March 1945 and admitted to membership on 15 December 1972. Mr Cameron completed his apprenticeship with Miller McIntyre & Gellatly and remained at the firm until his retirement.
James May Edmond CA
James May Edmond CA, who lived in Edinburgh, died on 18 August 2016 aged 80.
He was born on 26 June 1936 and admitted to membership on 18 September 1959. After completing his apprenticeship with WR McDonald & Gordon, Mr Edmond took a position at Eudid (Great Britain), was later secretary/chief accountant at Miller Construction Northern, and prior to retirement was a sole practitioner.
Nandlal Kewalram Kanuga BA CA
Nandlal Kewalram Kanuga BA CA, who lived in Bangalore, India, died on 27 June 2016 aged 72.
He was born on 10 August 1943 and admitted to membership on 20 November 1970. After completing his apprenticeship with Armitage & Norton, Mr Kanuga took a position at Assam Carbon Products, was later senior manager of finance at Escorts, and prior to his death was president at KBC Associated.
Peter Gavine Renton CA
Peter Gavine Renton CA, who lived in Edinburgh, died on 31 July 2016 aged 91.
He was born on 14 April 1925 and admitted to membership on 28 March 1956. Mr Renton worked with Hermiston Securities after qualifying, was later company secretary at Tynecastle Wallpapers, and prior to retirement was assistant secretary at Cruden Investments.