In memoriam: September 2016
Tributes are paid to the CAs who have recently passed away.
George Stewart Henderson CA
George Stewart Henderson CA died on 19 June 2016 in Des Moines, Iowa, aged 85.
Known to friends as Stewart, he was born on 7 July 1930 in Haddington and was raised in Edinburgh where he attended Wardie School and Trinity Academy before being admitted to membership in 1953.
After serving two years in the RAF and attaining the rank of Pilot Officer, Mr Henderson worked for short periods in the Gold Coast (now Ghana) and the north of England before emigrating to Canada in 1957.
He joined Peat, Marwick, Mitchell & Co (now KPMG), and was elected Partner in the Canadian practice in 1963. During his 33 years with the firm, Mr Henderson served on numerous national and international committees and in 1986 was elected a fellow of the Institute of Chartered Accountants of Ontario, recognising outstanding career achievements and leadership contributions.
In his retirement years, he indulged his passion for travelling, spending more than 700 days on cruise ships with his previous wife Helen, who predeceased him in 2001, and his present wife Dawn. Mr Henderson is survived by his wife, eight stepsons and stepdaughters, 14 grandchildren and two great granddaughters.
William Donald Bell CA
William Donald Bell CA, who lived in Glasgow, died on 18 February 2016 aged 88.
He was born on 14 October 1927 and admitted to membership of the Institute of Accountants & Actuaries in Glasgow on 31 March 1950. After qualifying, Mr Bell took a position with Thomson McLintock & Co, was later Office Manager at Anglo American Asphalt Co Ltd, and prior to retirement was a Director at Western Heritable Investment Co Ltd.
Alexander Bowie BA CA
The death has been announced of Alexander Bowie BA CA, who lived in Haddington, and was born on 19 August 1921.
He was admitted to membership on 18 September 1953 and after qualifying took a position with James C Cessford & Sons. Mr Bowie was later Head of the Department for Accounting at Napier College, and prior to retirement was a sole practitioner.
Vishal Chopra CA
Vishal Chopra CA, who lived in Glasgow, died on 29 June 2016 aged 42.
He was born on 17 July 1973 and admitted to membership on 23 January 1998. After qualifying, Mr Chopra took a position as an Audit Senior with Pannell Kerr Forster, was later Corporate Services Manager at PKF, and prior to his death was Operations Director at RAGM Plc.
David Cook CA
David Cook CA, who lived in Glasgow, died on 26 July 2016 aged 83.
He was admitted to membership on 14 September 1956, completing his apprenticeship with Parlane MacFarlane, before partnership with S. Easton Simmers & Co, and later Kidsons Impey, remaining with the firm until his retirement as Partner.
John James Davis ACMA CA
John James Davis ACMA CA, who lived in Derby, died on 11 July 2016 aged 87.
Known as Jack, he was born on 28 November 1928 and admitted to membership of the Institute of Accountants & Actuaries in Glasgow on 30 March 1951. After qualifying, Mr Davis took a position with Walter & WB Galbraith, was later Financial Controller at Rolls Royce Ltd, and prior to retirement was Vice-President Finance at Rolls Royce (Canada) Ltd.
Ian Logie Foster CA
Ian Logie Foster CA, who lived in Scarborough, Ontario, died on 19 September 2014 aged 84.
He was born on 28 February 1930 and admitted to membership on 30 March 1955. After completing his apprenticeship with A W Maclean, Mr Foster took a position with the Department of National Revenue, was later Vice-President and Secretary at Slough Estates (Canada) Ltd, and prior to retirement was President at BTV Holdings Ltd.
Colin Garrie CA
Colin Garrie CA, who lived in Bath, died on 5 May 2016 aged 87.
He was born on 4 June 1928 and admitted to membership on 17 September 1954. After qualifying, Mr Garrie took a position with Mitchell & Smith, was later Group Accountant at Bennett Brothers Ltd, and prior to retirement was an accountant at Distillers Co (Yeast) Ltd.
William Coulter Huggins BA FCMA CA
William Coulter Huggins BA FCMA CA, who lived in Glasgow, died on 1 July 2016 aged 86.
He was born on 5 July 1929 and admitted to membership on 25 March 1953. After qualifying, his main work was with the British Steel Corporation, latterly as Financial Controller. Prior to retirement, he was Financial Director at Allied Steel & Wire Ltd.
In 1966, Mr Huggins was joint winner of the Lewton Coronation Prize for the best paper in advanced accountancy and financial management submitted to the Institute of Cost and Works Accountants.
William Brown Lowe FCMA CA
William Brown Lowe FCMA CA, who lived in Glasgow, died on 10 June 2016 aged 73.
He was born on 7 November 1942 and admitted to membership on 25 November 1966. After qualifying, Mr Lowe took a position with Brownlee & Co Ltd, was later Group Chief Accountant at Spillers Food Ltd, and prior to retirement was a Partner at Drummond TLG.
Angus George MacMaster CA
Angus George MacMaster CA, who lived in Christchurch, New Zealand, died on 27 November 2015 aged 98.
He was born on 10 June 1917 and admitted to membership of the Institute of Accountants & Actuaries in Glasgow on 28 March 1949. After qualifying, Mr MacMaster took a position with Dunlop New Zealand Ltd, was later Secretary at I L Pearcy & Co Ltd, and prior to retirement was an accountant at Belvedere Maisonettes Ltd.
George Pringle Millar DSC CA
George Pringle Millar DSC CA, who lived in Warlingham, Surrey, died on 5 June 2016 aged 96.
He was born on 27 September 1919 and admitted to membership of the Edinburgh Society of Accountants on 21 July 1947. After qualifying, Mr Millar took a position with Dewar & Robertson, and was later Head of Department for Banking and Insurance at Edinburgh College of Commerce, which subsequently became Napier College of Commerce and Technology, where he remained as a part-time lecturer until his retirement.
Hamish Murray Prentice CA
Hamish Murray Prentice CA, who lived in Carlisle, died on 6 July 2016 aged 74.
He was born on 22 September 1941 and admitted to membership on 20 November 1964. After completing his apprenticeship with Nelson Gilmour Scott & Co, Mr Prentice took a position at Singer Manufacturing Co Ltd, was later Group Financial Director at Kangol Ltd, and prior to retirement was Group Financial Director at Marmon (UK) Ltd.