Obituaries and Other Biographical Notes/Profiles Arranged by Surname

Obituaries and other biographical notes/profiles Arranged by surname

September 2016

© ICAEW Library and Information Service This index has been developed by the ICAEW Library & Information Service to help genealogists who are tracing their family history to find out more about ancestors who were accountants. It also provides tools to help researchers trying to find out more about the history of accountancy firms through the individuals associated with those firms.

The index was first published by the ICAEW Library & Information Service in January 2007 and will continue to be updated in the coming years.

Sources

The index was created by LIS staff who volunteered their time to index the obituaries and photographs included in a number of journals within the collection of the ICAEW Library & Information Service. The sources used to compile the current edition were:

• A history of accountants in Ireland (ICAI, 1983) • A hundred years of accountancy (Begbie, Robinson, Cox & Knight - 1938) • Accountancy (1938-1965) • Associated Accountants' Journal (1905-1927, except February 1914) • Balance (1923-1925, except December 1925) • Centenary, 1882-1982 (Birmingham and West Midlands Society of Chartered Accountants, 1982) • British Accountants: A Biographical Sourcebook by Robert H. Parker (Arno Press, 1980) • Contra Green - Chartered Accountant Students' Society of London (1965-1967) • Dictionary of business biography- a biographical dictionary of business leaders active in Britain in the period 1860-1980 (Butterworths, 1984-1986) • Financial Circular (1896-1928, except for those issues missing from the ICAEW collection: December 1896, July 1898-October 1898, November 1898 -October 1899, November 1901-December 1903. • History of Accounting and Accountants, Appendix II (Ed. Richard Brown. Frank Cass & Co., 1968) • Incorporated Accountants' Journal (1889-1938) • Indian & Eastern Railway (October 1928-June 1929) • Institute of Book-Keepers' Journal (1920-1947) • Institute Newsletter and Information Bulletin (1964-1987) • The Accountant (1874-1965) • The Accountant Irish Supplement (1952-1955) • The Accountants' Journal - New Zealand (July 1945-July 1952, except for the issue of September 1945 which is missing from the ICAEW collection) • The Accountants' Magazine (1897-1947) • The first hundred years (Sheffield & District Society of Chartered Accountants, 1977)

Page numbers in the index refer to the bound copies held by the ICAEW Library & Information Service and may differ from the collections of other Libraries.

How do I obtain a copy of an obituary?

The ICAEW Library & Information Service provides a photocopying and fax service and photocopies can be supplied by post or fax. Entries are free for ICAEW members and permitted users, but for all other users a charge of £5 plus VAT applies per entry. Please contact the LIS enquiry team by telephone on +44 (0)20 7920 8620 or by e-mail at [email protected] if you would like to obtain a photocopy of an obituary or biographical note/profile.

Abbreviations

The database uses the abbreviation NA to indicate where age at death is not applicable (usually where the entry is a biographical profile).

Most of the abbreviations that you will come across in the index are for accountancy qualifications past and present. A selection of these are listed below for ease of reference. Please consult our directory at http://www.icaew.com/abbreviations for any abbreviations not included in this list.

ACA Associate of the Institute of Chartered Accountants in England and Wales or the Institute of Chartered Accountants in Ireland

AIMTA Associate of the Institute of Municipal Treasurers and Accountants

APANZ Associate Public Accountant of New Zealand

ARANZ Associate Registered Accountant of New Zealand

ASAA Associate of the Society of Accountants and Auditors (this body was later known by the names: Society of Incorporated Accountants and Auditors, Society of Incorporated Accountants)

CA Chartered Accountant (e.g. Member of the Institute of Chartered Accountants of Scotland, Canadian Institute of Chartered Accountants)

FAA Fellow of the Central Association of Accountants

FCA Fellow of the Institute of Chartered Accountants in England and Wales or the Institute of Chartered Accountants in Ireland

FCIS Fellow of the Institute of Chartered Secretaries

FIMTA Fellow of the Institute of Municipal Treasurers and Accountants

FPANZ Fellow Public Accountant of New Zealand

FRANZ Fellow Registered Accountant of New Zealand FSAA Fellow of the Society of Accountants and Auditors (this body was later known by the names: Society of Incorporated Accountants and Auditors, Society of Incorporated Accountants)

LAA Licentiate of the Central Association of Accountants

Disclaimer

This database is the result of the compilation of a number of finding aids and indices created over a number of years by different staff, who may have applied different criteria to the obituaries and biographical notes/profiles they included. Announcements of death are not generally recorded in this database. No guarantee can be given for the comprehensiveness of the list.

Further information

For more information about the index please visit http://www.icaew.com/accountancyancestors

Obituaries, biographical notes and profiles 1874-1965 - arranged by surname September 2016

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Abbey T. W. NA 1926-10-01 Financial Circular (IMTA) 493 Abbott Alick Howard 50 1955-07-16 Accountant 80 Abbott E.J. FCA Abbott, Deeley, Hill & Co Birmingham 1905-01-14 Accountant 53 Abbott Eric Goward 1917-04-14 Accountant 363 Abbott Henry Edward FCA Chalmers, Wade & Co Liverpool 1927-05-28 Accountant 829 Abbott James W. NA FCA Peat, Marwick, Mitchell & Co. 1962-09-08 Accountant 302 Abbott John Northampton 1895-06-22 Accountant 558 Abbott William Barrie NA Barrie Abbott & Co. 1947-07-01 The Accountants' Magazine 302 Abercrombie Walter Andrews 80 FSAA Jackson and Abercrombie Paisley 1952-04-01 Accountancy 152 Abernathy John CA Jackson, Taylor, Abernethy & Co London 1926-06-19 Accountant 847 Abernethy John CA Jackson, Taylor, Abernethy & Co. London 1926-07-01 The Accountants' Magazine 354 Abey Henry 81 FSAA Henry Chapman, Son & Co. South Shields 1951-04-01 Accountancy 164 Acton William Thomas 27 CA Macmeeken & Lawson Edinburgh 1944-07-01 The Accountants' Magazine 246 Adam Graham MC, FCA Thomas Bowden, Sons and Nephew Newcastle 1952-01-26 Accountant 98 Adam Robert 74 Edinburgh 1899-04-15 Accountant 434 Adam Robert 1899-05-01 The Accountants' Magazine 349 Adam Robert NA N/A History of Accounting and Accountants 361 Adams Arthur George ACA Birmingham 1914-05-30 Accountant 797 Adams E. A. R. Shoreditch 1922-01-01 Financial Circular (IMTA) 6 Adams E. A. R. 58 Shoreditch 1922-01-01 Financial Circular (IMTA) 21 Adams Ernest A. R. FSAA London 1922-02-01 Incorporated Accountants' Journal 113 Adams George 82 1916-03-01 The Accountants' Magazine 181 Adams James S. Edinburgh 1909-09-01 Incorporated Accountants' Journal 289 Adams Stanley NA Northumberland 1911-01-01 Financial Circular (IMTA) 18 Adams William NA Chesterfield 1925-05-01 Financial Circular (IMTA) 209 Adams William Lindsay M'Intyre & Rae Dundee 1943-01-01 The Accountants' Magazine 4 Adams 35 1915-03-01 The Accountants' Magazine 201 Adamson John NA CA M'Clelland, Ker & Co. 1937-04-01 The Accountants' Magazine 197 Adamson John NA M'Clelland, Ker & Co. London 1947-02-01 The Accountants' Magazine 50 Addenbrooke J. Homfray 1916-12-09 Accountant 548 Addy Herbert Edward Alexander NA FCA Muir & Addy N/A A history of accountants in Ireland 346 Agnew J. Percival NA CA Mitchell & Smith Glasgow 1943-02-01 The Accountants' Magazine 68 Agnew J. Percival NA Mitchell & Smith Glasgow 1946-12-01 The Accountants' Magazine 415 Aiken Alexander FSAA South Africa 1941-08-02 Accountant 58 Aiken Alexander 80 FSAA, LL.D Alex Aiken & Carter Johannesburg, South Africa 1941-09-01 Accountancy 222 Aikman John Edward FSAA Trinidad 1931-03-01 Incorporated Accountants' Journal 221 Aikman Patrick H. CA Aikman & Glen Glasgow 1921-06-01 The Accountants' Magazine 328 Ainsworth John NA 1957-12-07 Accountant 662 Airey John 78 FSAA John Airey & Co. Liverpool 1954-05-01 Accountancy 200 Airs Arthur L. 66 FCA Benbow & Airs Northampton 1945-06-09 Accountant 290 Aitchison J. B. 19 Barstow & Millar 1915-06-01 The Accountants' Magazine 319 Aitchison J. B. 19 Barstow & Miller Edinburgh 1915-06-12 Accountant 800 Aitchison Richard Scott CA Romanes & Aitchison Edinburgh 1936-03-01 The Accountants' Magazine 140 Aitchison Richard Scott 1937-04-01 The Accountants' Magazine 227 Aitchison W. J. 22 Chiene & Tait Edinburgh 1915-12-01 The Accountants' Magazine 580 Aitken Andrew 84 Airdrie 1897-09-04 Accountant 852 Aitken Robert Easton 81 CA Aitken, Mackenzie & Clapperton Glasgow 1923-01-20 Accountant 115 Aitken Robert Easton Aitken, Mackenzie & Clapperton Glasgow 1923-02-01 The Accountants' Magazine 102 Aiton William J. H. M'Kerrell Brown & Gray Edinburgh 1918-08-01 The Accountants' Magazine 362 Aiyar Kalyan Subramani 82 FSAA K. S. Aiyar & Co. Bombay and Bangalore, India 1940-03-01 Accountancy 180

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Aiyar Kalyan Subramani 82 FSAA ,BA K.S. Aiyar & Co Bombay 1940-03-02 Accountant 233 Aizlewood Alfred Edward 86 FCA Hart, Moss & Co Rotherham 1947-03-29 Accountant 176 Akers Charles FCA Hays, Akers and Hays 1896-06-27 Accountant 526 Akers Clifford Roxby 68 FCA Hays, Akers & Hays London 1959-04-25 Accountant 522 Akers Clifford Roxby 68 FCA Hays, Akers & Hays London 1959-05-01 Accountancy 298 Akers Cyril Charles 64 FSAA Wm Fortune & Son West Hartlepool 1953-05-02 Accountant 545 Akers Cyril Charles 64 FSAA Wm. Fortune & Son West Hartlepool 1953-06-01 Accountancy 212 Alban F. J. NA 1917-01-01 Financial Circular (IMTA) 36 Alban Frederick NA 1947-06-01 Accountancy 117 Alban Frederick NA FSAA, FIMTA 1955-01-08 Accountant 43 Alban Frederick John 83 FCA Alban & Lamb Cardiff 1965-06-01 Accountancy 518 Alexander A. M'Clelland, Ker & Co. Glasgow 1916-04-01 The Accountants' Magazine 212 Alexander A. NA M'Clelland, Ker & Co. Glasgow 1916-05-01 The Accountants' Magazine 250 Alexander Archibald CA Glasgow 1916-02-26 Accountant 264 Alexander Henry S.F. CA Rattray Bros., Alexander & France Glasgow 1937-04-17 Accountant 561 Alexander Henry Sallows Fergusson CA Rattray Brothers, Alexander & France Glasgow 1937-05-01 The Accountants' Magazine 258 Alexander James Shiels 46 CA Edinburgh 1919-11-01 The Accountants' Magazine 506 Alexander James Shiels 46 CA Edinburgh 1919-11-01 The Accountants' Magazine 506 Alexander John Henry FCA, FSAA Alexander, Sagar and Co. Leeds 1952-01-01 Accountancy 50 Alexander William Auchie 81 CA 1938-11-01 The Accountants' Magazine 536 Alexander William Harrison J.P., FCA Harmood-Banner & Son Liverpool 1918-03-02 Accountant 194 Alexander William Lodge CA Percy Smith, Seth & Fleming Hong Kong 1942-11-01 The Accountants' Magazine 359 Allan David Howat CA Allan, Charlesworth & Co London 1943-03-27 Accountant 162 Allan David Howat CA Allan, Charlesworth & Co. London 1943-04-01 The Accountants' Magazine 130 Allan J. F. NA FCA W. E. & H. R. Stacey Liverpool 1961-04-15 Accountant 435 Allan Thomas 45 CA 1939-07-01 The Accountants' Magazine 425 Allardice David William ACA Chalmers Wade & Co Liverpool 1943-01-30 Accountant 58 Allbut Gerald William George Johnstone, Davies & Co. Kidderminster 1917-06-01 Incorporated Accountants' Journal 183 Allbut Gerald William George William Johnstone Kidderminster 1918-02-01 Incorporated Accountants' Journal 90 Allcock John NA 1926-10-01 Financial Circular (IMTA) 492 Allcock John NA Cardiff 1928-08-01 Financial Circular (IMTA) 271 Allcock John 73 FSAA Cardiff 1938-12-01 Accountancy 120 Allcock John FSAA Cardiff 1938-12-17 Accountant 854 Allden William Frederic 65 FCA Sisson & Allden Newcastle-upon-Tyne 1933-08-26 Accountant 336 Alldritt Walter Ernest FCA Abbott, Deeley, Hill & Co Birmingham 1929-09-28 Accountant 380 Allen Albert Stuart 57 FSAA Allen, Baldry, Holman & Best 1957-08-24 Accountant 228 Allen Albert Stuart 67 FSAA Allen, Baldry, Holman and Best London 1957-09-01 Accountancy 375 Allen Arthur Meredith 48 FCIS 1956-09-22 Accountant 294 Allen Arthur Meredith 48 FCIS London 1956-11-01 Accountancy 472 Allen Charles Braden ACA Gibson & Ashford Birmingham 1922-04-22 Accountant 567 Allen David NA 1960-07-02 Accountant 28 Allen Edward Thomas 1934-05-01 Incorporated Accountants' Journal 283 Allen Frank Ernest H. B. Dickinson Manchester 1915-08-01 Incorporated Accountants' Journal 252 Allen Frederick 64 FSAA Frederick Allen & Co. Omagh 1949-09-01 Accountancy 256 Allen Frederick 64 FSAA Rawlinson, Allen & White Belfast 1949-09-01 Accountancy 256 Allen James A. NA 1965-09-01 Accountancy 918 Allen James Henry 65 FSAA Crawford & Allen Belfast 1955-06-01 Accountancy 236 Allen James William 63 FSAA Hughes & Allen London 1944-07-01 Accountancy 211 Allen R.S. NA 1965-10-01 Contra Green 14 Allen Robert H. B. Brandon & Co. Belfast 1911-06-01 Incorporated Accountants' Journal 237

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Allen Sidney ACA Messrs W. Elles-Hill & Co 1939-02-04 Accountant 163 Allford William Rapson FSAA London 1895-01-01 Incorporated Accountants' Journal 90 Allison Harry Ashby 76 FCA J.Dix Lewis, Caesar & Co 1946-10-12 Accountant 191 Allison Thomas ASAA Edinburgh 1903-11-01 Incorporated Accountants' Journal 52 Allnutt Herbert FSAA Allnutt, Bradfield & Co. London 1927-04-01 Incorporated Accountants' Journal 230 Allnutt Walter FSAA Allnutt, Bradfield & Co. London 1927-07-01 Incorporated Accountants' Journal 350 Allott Alfred 77 1901-02-16 Accountant 221 Allott Alfred Alfred Allott & Co. Sheffield 1977-11-01 Accounting History 65 Allt F. G. NA 1946-04-01 The Accountants' Magazine 141 Allured Robert Fletcher ACA Ashworth, Mosley & Co Manchester 1903-06-06 Accountant 753 Allworthy Edward NA FCA N/A A history of accountants in Ireland 346 Amery Richard ACA Whinney, Smith & Whinney London 1903-12-19 Accountant 1551 Amos Maurice Temple 46 FSAA Temple, Gothard & Co 1950-12-30 Accountant 683 Amos Maurice Temple 46 FSAA Temple, Gothard & Co 1950-12-30 Accountant 683 Amos Maurice Temple 46 FSAA Temple, Gothard and Co. London 1951-01-01 Accountancy 34 Ampthill Geoffrey 2011-04-26 Times 43 Amsdon Edward ACA Edward Amson & Son London 1926-10-30 Accountant 601 Anderson A. E. J. NA FRANZ 1950-03-30 The Accountants' Journal (NZ) 252 Anderson A. E. J. NA FRANZ 1952-01-01 The Accountants' Journal (NZ) 163 Anderson Alec D. ACA 1918-11-23 Accountant 282 Anderson Alexander NA ARANZ Lambert & Anderson Wellington, NZ 1946-03-30 The Accountants' Journal (NZ) 221 Anderson Cecil Louis 26 CA Yokohama 1907-11-01 The Accountants' Magazine 524 Anderson D. L. CA, FFA Edinburgh 1919-11-01 The Accountants' Magazine 506 Anderson D. L. CA, FFA Edinburgh 1919-11-01 The Accountants' Magazine 506 Anderson Findlay Blair 78 CA Lindsay, Jamieson & Haldane 1927-03-01 The Accountants' Magazine 168 Anderson Francis CA J. & F. Anderson 1909-01-01 The Accountants' Magazine 41 Anderson George FSAA S.F. Cornish & Co London 1932-07-16 Accountant 84 Anderson Henry Cockburn 43 CA Marshall & Anderson Edinburgh 1918-05-01 The Accountants' Magazine 215 Anderson Henry Kerr 57 CA Prestwick 1911-07-01 The Accountants' Magazine 367 Anderson Ian 90 CA KPMG 2015-04-01 CA Magazine 56 Anderson J. Balderston NA CA 1926-02-01 The Accountants' Magazine 85 Anderson John Herbert 71 FCA J.H. Anderson & Co Middlesbrough 1948-06-05 Accountant 454 Anderson John Neill 90 CA KPMG 2015-04-01 CA Magazine 56 Anderson Lawrence Charles CA Sandakan, British North Borneo 1945-12-01 The Accountants' Magazine 376 Anderson Oscar ASAA Brisbane, Australia 1911-04-01 Incorporated Accountants' Journal 174 Anderson Thomas Lawrence 52 CA Gibson & Anderson 1920-11-01 The Accountants' Magazine 582 Anderson V. R. NA FCA 1967-02-01 Contra Green 141 Anderson W. Southampton 1915-11-01 Financial Circular (IMTA) 323 Anderson W. B. NA Booth, Anderson & Co. London 1934-01-01 The Accountants' Magazine 9 Anderson W. J. 28 CA C. E. W. Macpherson & Morrison 1917-01-01 The Accountants' Magazine 29 Anderson W. J. 28 CA C. E. W. Macpherson & Morrison Edinburgh 1917-03-17 Accountant 272 Anderson W. J. 70 CA Kerr, MacLeod and Macfarlan 1922-01-01 The Accountants' Magazine 85 Anderson Walter Kinloch A. & J. Robertson Edinburgh 1918-11-01 The Accountants' Magazine 415 Anderson William NA South Shields 1901-01-01 Financial Circular (IMTA) 47 Anderson William 47 CA Thomson McLintock & Co Glasgow 1935-06-15 Accountant 855 Anderson William 47 CA Thomson M'Lintock & Co Glasgow 1935-07-01 The Accountants' Magazine 436 Anderson William 73 CA Kerr, Andersons, Muir & Main Glasgow 1889-11-23 Accountant 621 Anderson William Herbert Kerr, Andersons & McLeod Glasgow 1918-04-20 Accountant 316 Anderson William Herbert 36 CA Kerr, Andersons & Macleod Glasgow 1918-05-01 The Accountants' Magazine 201 Anderton W. F. Swanwick, Terras & Co. Manchester 1917-05-26 Accountant 506

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Andrews Charles Melbourne 1895-12-01 Incorporated Accountants' Journal 36 Andrews Edward 86 FSAA Chester 1946-03-16 Accountant 137 Andrews T. H. NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 21 Andrews T.Coleman NA 1953-01-24 Accountant 92 Angus Alexander William CA A. W. Angus & Sanderson Hemel Hempstead 1947-05-01 The Accountants' Magazine 209 Angus Lionel George London 1917-07-01 Incorporated Accountants' Journal 206 Annan John FCA Annan, Dexter & Co London 1908-11-07 Accountant 559 Annan John Annan, Dexter & Co. London 1908-12-01 Incorporated Accountants' Journal 81 Annan John CA Annan, Dexter & Co. London 1908-12-01 The Accountants' Magazine 577 Annan William NA CA Graham, Smart & Annan Edinburgh 1927-08-01 The Accountants' Magazine 531 Annan William NA CA Graham, Smart & Annan Edinburgh 1939-03-01 The Accountants' Magazine 160 Annan William 80 CA, MA, FCWA Graham, Smart & Annan Edinburgh 1952-08-30 Accountant 255 Ansell George F. NA FCA Kemp, Chatteris & Co. 1961-06-10 Accountant 738 Anstey Henry 76 ACA Bristol 1924-04-19 Accountant 663 Anstice William Henry 34 ACA Walter Meacock & Co London 1927-10-22 Accountant 555 Anthony Leslie Mills 38 ASAA Brinley Bowen, Mills and Co. Swansea 1946-07-01 Accountancy 240 Antia M. J. NA Bombay 1919-09-01 Financial Circular (IMTA) 244 Anyon James T. ACA Barrow, Wade, Guthrie & Co 1929-03-30 Accountant 417 Appleby Charles Thomas FCA Poppleton & Appleby Birmingham 1926-05-29 Accountant 758 Appleton Walter Grant 35 ACA Hendon 1898-10-29 Accountant 1043 Appleton William NA FRANZ 1950-06-30 The Accountants' Journal (NZ) 344 Appleyard G. R. NA FCA Thorne, Lancaster & Co. 1960-06-11 Accountant 742 Appleyard G. R. NA 1963-01-01 Accountancy 5 Appleyard G. R. NA FCA Thorne, Lancaster & Co. London 1963-01-05 Accountant 38 Appleyard G. R. NA FCA Wilde, Ferguson-Davie & Miller 1967-12-01 Contra Green 177 Armfield Reginald Charles Noel E.S. Jacob & Haynes London 1917-01-01 Incorporated Accountants' Journal 76 Armitage J. W. NA Darlington 1908-03-01 Financial Circular (IMTA) 54 Armitage William Henry 74 FCA, JP Huddersfield 1928-03-24 Accountant 420 Armstrong Henry Louis Winthrop Scott-Moncrieff, Thomson & Shiells Edinburgh 1915-12-25 Accountant 795 Armstrong Henry Louis Winthrop Moncrieff, Thomson & Shiells Edinburgh 1916-01-01 The Accountants' Magazine 28 Armstrong Ian NA 1944-12-01 The Accountants' Magazine 348 Armstrong John FSAA Workington 1938-03-05 Accountant 336 Armstrong John Hobart 77 FCA Monkhouse, Goddard & Co Bournemouth 1931-10-31 Accountant 576 Armstrong John Hobart 77 FCA Monkhouse, Goddard & Co Newcastle 1931-10-31 Accountant 576 Armstrong John William FSAA J.W. Armstrong & Sons Newcastle 1936-01-04 Accountant 10 Armstrong John William FSAA J. W. Armstrong & Sons Newcastle 1936-02-01 Incorporated Accountants' Journal 154 Arnold James Franklin 75 ACA Peterborough 1888-04-07 Accountant 208 Arnold Lewis George 35 ACA Blackburns, Barton, Mayhew & Co. Bradford 1924-10-04 Accountant 464 Arnold Oswald William NA Burton-on-Trent 1912-09-01 Financial Circular (IMTA) 374 Arter John James Bedney ACA J. J. B. Arter & Co. Birmingham 1922-02-18 Accountant 237 Arthur Alexander CA Arthur & Gray Glasgow 1938-06-01 The Accountants' Magazine 349 Ash Gilbert Stanley Howard, Morris & Crocker Portsmouth 1917-06-01 Incorporated Accountants' Journal 183 Ash Harold Garton NA FCA James, Edwards & Co. London 1949-06-11 Accountant 491 Ash Harold Garton NA FCA James, Edwards & Co. London 1949-06-11 Accountant 499 Ash Harold Garton NA FCA James, Edwards & Co. London 1950-06-03 Accountant 652 Ash Harold Garton NA FCA James, Edwards & Co. London 1950-06-17 Accountant 684 Ash Harold Garton NA FCA James, Edwards & Co. London 1958-12-13 Accountant 730 Ash Harold Garton 77 FCA 1962-04-01 Accountancy 290 Ash Harold Garton 77 FCA James Edwards & Co. London 1962-04-14 Accountant 466 Ashby George O. 21 H. S. Ferguson Manchester 1916-08-26 Accountant 175

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Ashby T. W. M. NA FRANZ 1951-06-30 The Accountants' Journal (NZ) 361 Ashdown George 60 ACA Ashdown & Ashdown London 1901-02-16 Accountant 221 Ashford Harcourt 72 FCA Gibson and Ashford Birmingham 1936-11-14 Accountant 684 Ashill Maurice Comber NA FCA 1961-08-12 Accountant 205 Ashley George ACA Ashley, Wallace & Co London 1927-12-17 Accountant 824 Ashmead Edward FCA 1910-01-08 Accountant 50 Ashmole W. H. NA Swansea 1921-04-01 Financial Circular (IMTA) 117 Ashmole W. H. NA Swansea 1923-01-01 Financial Circular (IMTA) 38 Ashmole William Hadley 80 FSAA, FIMTA Ashmole, Edwards & Goskar 1955-07-01 Accountancy 282 Ashton Arthur J. 1925-04-01 Incorporated Accountants' Journal 168 Ashton T. NA 1963-06-01 Accountancy 566 Ashton T. NA FCA Chamberlain & Merchant 1963-06-01 Accountant 734 Ashworth William 63 FSAA Ashworth, Moulds and Co. Burnley 1948-06-01 Accountancy 145 Askham Ronald Gordon 25 ACA Knox, Burbidge, Henderson & Co Sheffield 1939-04-22 Accountant 530 Askwith Lord 81 1942-07-01 Accountancy 181 Aspell G. L. NA FCA Cooper Brothers & Co. Leicester 1963-06-15 Accountant 799 Aspell Gerald Laycock NA 1963-06-01 Accountancy 565 Aspinal John 57 Hackney 1895-10-26 Accountant 858 Aspinall Edmund NA Bolton 1925-12-01 Financial Circular (IMTA) 481 Aspinall F.C. Blackpool 1918-11-01 Incorporated Accountants' Journal 26 Astle George 64 FSAA R. R. France & Co. Leeds 1953-01-01 Accountancy 38 Aston Charles Whitmore NA ACA 1958-06-14 Accountant 735 Aston Raymund FCA 1950-11-01 Accountancy 420 Atkins Joshua Ralph 71 FSAA J. R. Atkins & Co. Manchester 1951-07-01 Accountancy 288 Atkins William Ringrose NA FCA Atkins, Chirnside & Co. N/A A history of accountants in Ireland 346 Atkinson G. W. 76 ACA Barnsley 1900-02-17 Accountant 194 Atkinson Gilbert ACA Newcastle 1918-10-12 Accountant 197 Atkinson Gilbert CA 1918-11-01 The Accountants' Magazine 415 Atkinson Herbert Llewellyn ACA Atkinson & Addenbrooke Wolverhampton 1907-04-20 Accountant 543 Atkinson John ASAA Tyne Dock 1897-02-01 Incorporated Accountants' Journal 71 Atkinson Tom 74 FSAA Waters & Atkinson Morecambe and Heysham 1952-01-01 Accountancy 50 Atkinson William Orwin 51 FIMTA 1958-09-06 Accountant 294 Attenborough John H. Kingham, Attenborough & Co. London 1916-07-29 Accountant 99 Attiwell Reginald John Tatam 57 ASAA Attiwell and Co. Birmingham 1944-09-01 Accountancy 252 Attlee T.Morris 88 FCA Attlee, Edge & Lambert Birmingham 1945-12-29 Accountant 318 Attwood George Frederick FSAA Attwood, Beckley & Co. Reading 1954-06-01 Accountancy 246 Auker Arthur Ernest FSAA Auker, Horsfield and Longbottom Bradford 1951-05-01 Accountancy 200 Auld Hugh Wylie FSAA Glasgow and Saltcoats 1930-01-01 Incorporated Accountants' Journal 181 Auld Ninian 47 CA M'Lachlan & Brown Kilmarnock 1946-01-01 The Accountants' Magazine 7 Auld William CA 1945-11-01 The Accountants' Magazine 338 Auton Thomas NA FRANZ 1947-05-30 The Accountants' Journal (NZ) 321 Averill J. C. NA ARANZ McCulloch, Butler & Spence Hastings, NZ 1951-12-01 The Accountants' Journal (NZ) 144 Avery John 73 FCA, FSS Miall, Wilkins, Avery & Co. 1934-03-10 Accountant 334 Awbery Charles Luker ACA Kennedy, Fox, Oldfield & Co. London 1917-09-29 Accountant 242 Ayde Charles W. 73 FSAA Torquay 1938-01-29 Accountant 148 Ayrton A. S. 1886-12-11 Accountant 704 Babbage Henry Maj-Gen 1918-02-09 Accountant 127 Babington Sidney 25 LL.B Cork 1899-11-25 Accountant 1150 Backhouse Hubert Edmund 1916-11-18 Accountant 465 Bacon James London 1895-06-08 Accountant 516

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Bacon John NA FCA Gibson, Bacon & Co. N/A A history of accountants in Ireland 347 Badenoch John A. FSAA Banff 1920-04-01 Incorporated Accountants' Journal 152 Badock William Arthur FSAA Pietermaritzburg, Natal, South Africa 1896-05-01 Incorporated Accountants' Journal 94 Baggaley Robert Bartle 70 FCA Mellors, Basden & Mellors Nottingham 1942-01-17 Accountant 31 Baggallay Richard Brighton 1888-11-17 Accountant 754 Baggs S. W. Honey, Humphrys, Baggs and Co. London 1876-08-26 Accountant 5 Bagshaw Claude Edward ACA Bagshaw & Co London 1945-12-08 Accountant 285 Bailey D. O. NA FCA Price Waterhouse & Co. 1965-10-01 Contra Green 16 Bailey Edward FCA Hill, Velacott & Bailey Belfast 1930-08-09 Accountant 215 Bailey George D. NA CPA Touche, Ross, Bailey & Smart Detroit 1960-05-28 Accountant 660 Bailey George Herbert NA FCA Bailey, Peterson & Co. N/A A history of accountants in Ireland 347 Bailey Henry William FSAA H. W. Bailey & Son London 1903-09-01 Incorporated Accountants' Journal 274 Bailey J. H. NA Blackburn 1924-07-01 Financial Circular (IMTA) 231 Bailey J. H. 78 Lytham 1928-03-01 Financial Circular (IMTA) 97 Bailey J. H. NA Blackburn 1900-07-07 Accountant 638 Bailey John FCA Hill, Vellacott & Bailey Belfast & Downpatrick 1954-04-10 Accountant 407 Bailey John FCA Hill, Vellacott & Bailey Belfast 1954-04-17 Accountant Irish Supplement 66 Bailey John 1954-05-15 Accountant Irish Supplement 81 Bailey John NA FCA Hill, Vellacott & Bailey Belfast N/A A history of accountants in Ireland 347 Bailey John Herbert FSAA J. H. Bailey & Co. London 1933-04-01 Incorporated Accountants' Journal 251 Bailey Thomas Bailey FCA Preston 1947-01-25 Accountant 64 Baillie John Menzies NA CA N/A History of Accounting and Accountants 361 Baillieu Arthur Sydney FSAA Melbourne, Australia 1944-02-01 Accountancy 100 Baily James Thomas Herbert ASAA Broughty Ferry 1914-12-01 Incorporated Accountants' Journal 56 Baird John CA Carlisle 1928-01-01 The Accountants' Magazine 7 Baird Samuel FSAA James Baird & Co. Belfast 1941-11-01 Accountancy 36 Baird Smith J. G. Winnipeg, Canada 1916-03-01 The Accountants' Magazine 149 Bairstow Luke Vernon 62 ASAA Lithgow, Nelson & Co. Liverpool 1956-03-17 Accountant 304 Bairstow Luke Vernon 62 FSAA Lithgow, Nelson & Co. Liverpool, London and Southport 1956-04-01 Accountancy 158 Baker Alfred Parkes 1915-12-25 Accountant 795 Baker Edward John 70 FCA, CC John Baker, Sons & Bell London 1933-05-06 Accountant 596 Baker Gwen NA 1972-09-01 Institute Newsletter 8 Baker Henry Francis FCA Bourner, Bullock, Andrew & Co. London 1957-09-07 Accountant 287 Baker Herbert 31 ACA Chamberlain, Merchant & Boyce Nottingham 1942-05-02 Accountant 251 Baker Joseph Henry 72 ACA Baker Bros., Halford & Co. Leicester 1924-01-05 Accountant 38 Baker Sydney Herbert 60 FCA Baker, Sutton & Co London 1939-11-04 Accountant 498 Balding Edwin Gerald ACA Davey, Balding & Co. Melbourne, Australia 1934-05-12 Accountant 656 Baldock John 63 FCA Taft, Baldock & Winstanley Nottingham 1964-02-15 Accountant 204 Baldry Edward NA FSAA Allen, Baldry, Holman & Best London 1956-05-19 Accountant 570 Baldry Edward NA Allen, Baldry, Holman & Best London 1957-12-07 Accountant 662 Baldry Edward NA FCA Allen, Baldry, Holman & Best London 1963-01-05 Accountant 38 Baldwin Edmund Chaplin 70 OBE, FCA Brighton 1935-06-29 Accountant 923 Baldwin Harry B.C. FCA E.C. Baldwin & Son Brighton 1938-01-15 Accountant 90 Balfour James NA N/A History of Accounting and Accountants 361 Balfour Robert 82 CA 1901-02-01 The Accountants' Magazine 94 Balfour Robert NA CA N/A History of Accounting and Accountants 362 Balfour William Adrian A. 68 CA T & J Martin Edinburgh 1933-01-14 Accountant 41 Balfour William Adrian Alexander 68 CA T. & J. Martin Edinburgh 1933-02-01 The Accountants' Magazine 91 Balfour Melville J. E. 1915-11-01 The Accountants' Magazine 516 Balfour-Melville Elliot Southesk CA E. S.Balfour & Co. Edinburgh 1912-04-01 The Accountants' Magazine 215

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Balfour-Melville J. E. 33 Guild & Shepherd Edinburgh 1915-10-16 Accountant 475 Balgarnie James Hogarth NA CA N/A History of Accounting and Accountants 362 Balgarnie Norman CA 1902-11-01 The Accountants' Magazine 522 Balgarnie Norman NA CA N/A History of Accounting and Accountants 362 Balharry John Bruce 40 Wilberfoss, Harden & Co. Wellington, NZ 1948-02-29 The Accountants' Journal (NZ) 230 Ball John 71 Quilter, Ball & Co. Folkestone 1879-08-23 Accountant 5 Ball John Folkestone 1879-08-30 Accountant 6 Ball John 71 Quilter, Ball & Co. Folkestone N/A British Accountants (Arno Press, 1980) n/a Ball John Ball FCA Ball, Baker, Deed, Cornish & Co London 1927-01-01 Accountant 14 Ball Thomas John FSAA Johannesburg 1914-01-01 Incorporated Accountants' Journal 108 Ballantyne Andrew NA N/A History of Accounting and Accountants 362 Balmforth Charles Edwin FSAA J. & C. Balmforth Liverpool 1915-12-01 Incorporated Accountants' Journal 55 Balmforth James F. 75 FSAA J. & C. Balmforth Liverpool 1933-07-01 Accountant 9 Bamford Eric NA 1955-07-02 Accountant 16 Bamford Ralph Leonard NA FCA McDonald, Currie & Co. Moose Jaw, Saskatchewan 1965-11-06 Accountant 590 Banister Arthur FCA London 1906-03-24 Accountant 373 Bankes R. W. NA 1950-01-30 The Accountants' Journal (NZ) 202 Bankes Robert Wynne NA 1949-12-31 Accountant 711 Bannatyne Andrew NA N/A History of Accounting and Accountants 362 Bannatyne John Allan 46 Sierra Madie, California 1910-01-01 The Accountants' Magazine 46 Banner Harmood W. 1878-03-30 Accountant 5 Bannister George J. FCA Coxon & Bannister Burton-on-Trent 1926-01-23 Accountant 140 Barber Albert Duncan FCA Jarvis Barber & Sons Sheffield 1935-12-14 Accountant 831 Barber Harold P. FCA Jarvis Barber & Sons Sheffield 1929-03-16 Accountant 332 Barber Jarvis W. 75 FCA Jarvis Barber & Sons Sheffield 1921-12-17 Accountant 854 Barbour George Harry 51 FSAA John Tonge and Johnson Stockport 1936-12-12 Accountant 801 Barbour Hugh Craig CA 1939-12-01 The Accountants' Magazine 595 Barclay Archibald Goold Graham 47 FSAA Coatbridge 1944-01-01 Accountancy 80 Barclay Harry J. 72 FCA 1933-08-12 Accountant 254 Barclay James W. CA 1903-01-01 The Accountants' Magazine 46 Bardell Arthur Percy 60 FSAA Birmingham 1950-10-01 Accountancy 378 Bardwell Thomas 59 ACA 1900-01-20 Accountant 87 Barfoot Charles Lewis FSAA Newport 1911-12-01 Incorporated Accountants' Journal 64 Barham Harold Edmund 81 FCA, JP Carnaby, Harrower, Barham & Co London 1951-04-28 Accountant 426 Bark Norman 22 Chalmers, Wade & Co. 1918-10-19 Accountant 212 Barker Cecil Vernon 64 FCA Barker Brothers London 1941-05-24 Accountant 399 Barker George Leaning NA FACCA George L. Barker & Co. Leeds 1961-04-29 Accountant 522 Barker George Leaning NA FACCA 1965-05-01 Accountant 582 Barlow George Hanley 1916-04-01 Financial Circular (IMTA) 150 Barlow William Henry 59 Oldham 1894-03-10 Accountant 232 Barnard A. J. NA 1964-09-01 Accountancy 847 Barnard A. J. NA FSAA, FIMTA 1964-09-19 Accountant 365 Barnard C. T. Crew, Turnbull & Co. London 1915-11-20 Accountant 616 Barnard William NA Arthur Andersen & Co. 1966-12-01 Contra Green 118 Barnard William Murrell 69 FCA Evans, Peirson & Co 1932-12-17 Accountant 808 Barnaschone E.H. FSAA Salmon, Barnaschone & Co London 1937-07-31 Accountant 157 Barnaschoné Ernest Harward FSAA Salmon, Barnaschoné & Co. London 1937-08-01 Incorporated Accountants' Journal 415 Barnes Charles 70 ACA Barnes and Davis Leicester 1946-07-06 Accountant 12 Barnes Frederick FCA Barnes, Dunn & Boughton London 1925-07-11 Accountant 66 Barnes G. E. Hadfield, Riddell & Co. Sheffield 1917-05-19 Accountant 483

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Barnfather William Finchett ASAA Newcastle-upon-Tyne 1926-09-11 Accountant 364 Baron Arthur Whittaker 57 ACA Manchester 1938-02-05 Accountant 202 Baron Harold NA FCA Barton, Mayhew & Co. 1957-07-13 Accountant 40 Barr Alice Perrin 1913-08-01 Incorporated Accountants' Journal 284 Barr Alick 1896-05-01 Incorporated Accountants' Journal 94 Barr Andrew Wallace FSAA Andrew W. Barr & Co London 1901-01-19 Accountant 85 Barr Andrew Wallace FSAA Andrew W. Barr & Co. London 1901-02-01 Incorporated Accountants' Journal 94 Barr Andrew Wallace Andrew W. Barr & Co. 1901-02-01 The Accountants' Magazine 138 Barr D. H. NA 1952-04-01 The Accountants' Journal (NZ) 264 Barr James C. CA Paisley 1939-02-01 The Accountants' Magazine 91 Barr John McQueen 56 Glasgow 1899-11-25 Accountant 1156 Barr Peter FPANZ Barr, Burgess and Stewart Dunedin, NZ 1951-04-30 The Accountants' Journal (NZ) 296 Barratt J. L. 1917-10-13 Accountant 282 Barratt Thomas James N/A Dictionary of business biography 189 Barrett Francis Joseph NA FCA Arthur Anderson & Co. Dublin N/A A history of accountants in Ireland 348 Barrett George 21 F. Hidditch & Co. Liverpool 1917-09-08 Accountant 184 Barrett Hartley ASAA 1938-06-01 Incorporated Accountants' Journal 316 Barrett William Curven ACA John Swire & Sons Ltd London 1937-03-20 Accountant 429 Barrie Alexander Baillie 50 CA McClelland, Ker & Co. Glasgow & London 1957-02-23 Accountant 227 Barritt Harry O. NA Swansea 1925-09-01 Financial Circular (IMTA) 331 Barron Arthur Henry 67 FCA Barron & Barron York 1939-05-20 Accountant 684 Barron John NA CA N/A History of Accounting and Accountants 362 Barrow John 65 FAA Leeds 1914-01-01 Associated Accountants' Journal 38 Barrow John Wylie Barrow, Wade & Guthrie New York 1885-05-30 Accountant 8 Barrow R. NA Liverpool 1924-11-01 Financial Circular (IMTA) 344 Barrow R. NA Liverpool 1924-12-01 Financial Circular (IMTA) 387 Barrow R. 1925-04-01 Financial Circular (IMTA) 136 Barrow Richard NA Liverpool 1924-12-01 Financial Circular (IMTA) 420 Barrow Richard Liverpool 1925-04-01 Financial Circular (IMTA) 171 Barrow Richard 70 FSAA Liverpool 1925-04-25 Accountant 689 Barrow Richard FSAA Birkenhead 1925-05-01 Incorporated Accountants' Journal 218 Barrow Samuel FCA Waltham Abbey 1885-10-24 Accountant 6 Barrow Samuel 54 FCA London 1885-10-31 Accountant 7 Barrowcliff C. Percy NA FCA C. Percy Barrowcliff & Co. 1963-02-16 Accountant 177 Barrowcliff Charles Percival NA C. Percy Barrowcliff & Co. Middlesbrough, Leeds, Wakefield & 1957-12-07 Accountant 662 Barrowcliff C. Percy NA 1951-06-01 Accountancy 201 Barrows William Leonard NA FCA Howard Smith, Thompson & Co. Birmingham & London 1957-06-15 Accountant 736 Barrows William Leonard NA FCA Howard Smith, Thompson & Co. 1957-06-15 Accountant 747 Barrows William Leonard NA FCA Howard Smith, Thompson & Co. London and Birmingham 1958-06-07 Accountant 691 Barrows William Leonard NA Howard Smith, Thompson & Co. 1958-06-14 Accountant 725 Barry William Patrick 23 Richard Weston Skipton 1918-09-14 Accountant 141 Barry William Taylor 66 ACA 1960-01-09 Accountant 55 Barstow Charles Murray CA 1911-06-01 The Accountants' Magazine 289 Barstow Charles Murray NA CA N/A History of Accounting and Accountants 362 Bart John Ellerman 71 FCA 1933-08-05 Accountant 218 Bartlett Charles John N/A Dictionary of business biography 199 Bartlett G. P. NA ACA 1967-02-01 Contra Green 149 Bartlett Wilson NA Walter Hunter, Bartrlett, Thomas & Co. Newport 1937-03-06 Accountant 330 Bartley George 1910-10-01 Incorporated Accountants' Journal 1 Barton Harold 81 FCA Barton, Mayhew & Co. 1962-10-27 Accountant 557

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Barton Harold FCA Barton, Mayhew & Co. 1962-11-01 Accountancy 927 Barton Harold 1962-12-15 Accountant 791 Barton Harold 81 FCA Barton, Mayhew & Co. N/A British Accountants (Arno Press, 1980) n/a Barton Harold Montague Barton, Mayhew & Co. N/A Dictionary of business biography 208 Barwell Ernest Edward ACA McAuliffe, Davis & Hope London 1922-11-11 Accountant 680 Basden Duncan Frederick 90 FCA Mellors, Basden & Co London 1944-09-16 Accountant 148 Basford Frederic Thomas 59 ACA Derby 1922-04-01 Accountant 452 Bashforth William 68 FCA Sheffield 1939-05-13 Accountant 636 Baskin William Houghton FSAA Cooper & Kenny Dublin 1946-01-19 Accountant 25 Baskin William Houghton 69 FSAA Cooper & Kenny Dublin 1946-02-01 Accountancy 106 Baskin William Houghton NA FSAA Cooper & Kenny Dublin N/A A history of accountants in Ireland 348 Bassingham W. H. NA 1925-03-20 The Balance 22 Basu Debabrata 52 FSAA, CA D. Basu & Co. Calcutta, India 1952-11-01 Accountancy 386 Batchelor David Elder 67 CA Peat, Marwick, Mitchell & Co. Leeds 1958-12-27 Accountant 803 Bates Albert 75 FSAA H. Bates & Co Hanley 1943-10-16 Accountant 191 Bates Albert 75 FSAA Stoke-on-Trent 1943-11-01 Accountancy 40 Bates Alfred William 83 FCA Bates and Senior London 1932-02-06 Accountant 172 Bates Bernard Arthur MC, FCA Boyce, Welch & Co Bradford 1952-03-08 Accountant 258 Bates Charlie 70 FCA R. H. March, Son & Co. Cardiff & London 1953-07-25 Accountant 115 Bates Philip 71 Agar, Bates, Neal & Co. Birmingham 1934-04-14 Accountant 510 Bateson W. NA Blackpool 1905-10-01 Financial Circular (IMTA) 172 Bateson William NA Blackpool 1925-05-01 Financial Circular (IMTA) 174 Bateson William NA ACA, FSAA Blackpool 1925-12-01 Financial Circular (IMTA) 455 Bateson William Blackpool 1935-06-01 Incorporated Accountants' Journal 324 Batson Charles Richard Turley 84 ACA 1934-09-08 Accountant 342 Battersby G. B. NA ARANZ Pickles, Perkins and Hadlee Christchurch, NZ 1952-04-01 The Accountants' Journal (NZ) 264 Baucher A. E. NA Wigan 1925-11-01 Financial Circular (IMTA) 416 Baxter James 35 CA London 1922-07-01 The Accountants' Magazine 377 Baxter Leslie W. Langton & Lepine London 1918-06-29 Accountant 460 Baxter Robert ASAA Inverkeithing 1936-08-01 Incorporated Accountants' Journal 435 Baxter W. T. NA CA Graham, Smart & Annan 1931-06-01 The Accountants' Magazine 342 Baxter W. T. NA CA 1934-06-01 The Accountants' Magazine 352 Baxter W. T. NA CA 1937-02-01 The Accountants' Magazine 89 Baxter W. T. NA CA 1947-08-01 The Accountants' Magazine 375 Bayfeild A. G. D. NA FRANZ 1951-01-30 The Accountants' Journal (NZ) 212 Bayne Henry Hunter 55 CA Manila 1930-04-01 The Accountants' Magazine 282 Baynes Alexander ASAA Loran & Baynes Pietermaritzburg, Natal 1913-05-01 Incorporated Accountants' Journal 186 Baynes T. A. Hamilton NA FCA 1966-06-01 Contra Green 81 Baynham George 64 Josolyne, Baynham, Miles & Co. London 1884-11-08 Accountant 15 Bazley Thomas Albert FSAA T. A. & H. Bazley Manchester 1911-08-01 Incorporated Accountants' Journal 281 Beale Alfred Percy Gordon ACA Meredith & Co. London & Birmingham 1918-04-20 Accountant 312 Beale F. Arnold NA 1965-03-27 Accountant 432 Beale John Fowler ACA Leicester 1932-03-26 Accountant 428 Beall Albert Ernest ASAA John R. Smart & Co. Peterborough 1917-11-01 Incorporated Accountants' Journal 28 Beall Albert Ernest 28 ASAA John R. Smart & Co. Peterborough 1917-11-03 Accountant 347 Beals G. N. Toy, Campbell & Co. Leicester 1918-11-16 Accountant 270 Bean Walter FAA London 1912-06-01 Associated Accountants' Journal 138 Beatton William David 61 FSAA Beatton, Hewson & Co London 1943-02-27 Accountant 116 Beatton William David 61 FSAA Beatton, Hewson & Co. London 1943-03-01 Accountancy 118 Beavis Alfred 87 ACA 1931-03-28 Accountant 412

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Beck Philip H. H. ACA Bentley & Co. Birmingham 1917-04-21 Accountant 385 Beckett Jabez NA Accrington 1909-08-01 Financial Circular (IMTA) 141 Beddoe Edwin E. FAA Pittsburgh, USA 1911-09-01 Associated Accountants' Journal 234 Beddow Frederick FCA Josiah Beddow & Son London 1926-07-10 Accountant 64 Beddow Josiah 74 FCA 1890-01-18 Accountant 31 Bedford E. NA Stoke Newington 1926-02-01 Financial Circular (IMTA) 130 Bednall Peter NA ACA 1955-10-29 Accountant 516 Bee Henry Parker 59 FCA T & H.P. Bee Preston 1937-03-06 Accountant 354 Beech Edmund William ACA 1914-08-22 Accountant 224 Beech George 81 FCA Birmingham 1916-07-01 Accountant 24 Beecroft Leonard Charles 66 FCA Nicholson, Beecroft & Co. London 1953-12-05 Accountant 647 Beecroft Thomas ASAA Leeds 1926-04-24 Accountant 613 Beecroft W. H. 23 Walter Humphreys & Co. Stockport 1918-08-03 Accountant 63 Beevers Charles FCA Beevers & Adgie Leeds 1905-12-09 Accountant 674 Beevers Sydney 67 FCA Tebb, Beevers & Co. Leeds 1958-11-01 Accountancy 629 Begbie George Coryndon NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 7 Begg Robert Craig CA Mann, Judd, Gordon & Co. London 1947-08-01 The Accountants' Magazine 374 Beilby Eric Möller 70 CA Howden & Molleson 1944-02-01 The Accountants' Magazine 71 Belbin Clarence Charles A. Belbin Sheffield 1915-12-01 Incorporated Accountants' Journal 58 Belcher John RA Architect 1913-11-15 Accountant 715 Bell A. B. NA 1927-09-01 The Institute of Book-Keepers Journal 251 Bell A. H. Martin, Currie & Co. Edinburgh 1916-03-01 The Accountants' Magazine 148 Bell Albert H. ACA Deloitte, Plender, Griffiths & Co. London 1915-05-22 Accountant 685 Bell Alfred Herbert CA Edinburgh 1916-02-26 Accountant 264 Bell Bridget 2012-01-01 Scottish Law Librarians Group 15 Bell Frederick Addison FCA John Baker, Sons & Bell London 1964-01-25 Accountant 110 Bell Harold Frederick NA FCA, FSAA N/A A history of accountants in Ireland 349 Bell J. Howard NA FCA Parkinson, Mather & Co. Manchester 1956-04-14 Accountant 402 Bell J. Murray Walker & White Edinburgh 1915-10-16 Accountant 475 Bell John FSAA Glasgow 1936-03-01 Incorporated Accountants' Journal 217 Bell John Alexander CA Barton, Mayhew & Co. London 1944-08-01 The Accountants' Magazine 278 Bell John Clerk Maxwell CA 1946-02-01 The Accountants' Magazine 37 Bell John Moir 30 Moir, Bell & Wood Perth 1898-04-02 Accountant 367 Bell John Murray 33 Walker & White Edinburgh 1915-11-01 The Accountants' Magazine 516 Bell John Wallace CA William Duncan & Co. Glasgow 1930-02-01 The Accountants' Magazine 89 Bell Joseph CA W. B. Peat & Co. London 1926-05-01 The Accountants' Magazine 259 Bell Joseph 53 FCA Parkinson, Mather & Co Manchester 1929-05-11 Accountant 587 Bell L. B. NA CA Wm. Home Cook & Co. 1939-08-01 The Accountants' Magazine 488 Bell Laurence Bruce CA William Home Cook & Co Edinburgh 1941-11-29 Accountant 315 Bell Laurence Bruce CA Wm. Home Cook and Co. Edinburgh 1941-12-01 Accountancy 54 Bell Laurence Bruce CA Wm. Home Cook & Co. 1941-12-01 The Accountants' Magazine 509 Bell Mary D. CA 1942-08-15 Accountant 104 Bell Mary Dickson CA Dickson, Middleton & Co. Stirling 1942-08-01 The Accountants' Magazine 323 Bell Maurice James CA Grahams, Rintoul, Hay, Bell & Co Troon 1935-11-30 Accountant 759 Bell Maurice James CA Grahams, Rintoul, Hay, Bell & Co. Glasgow 1935-12-01 The Accountants' Magazine 621 Bell Mervyn NA J. A. Kinnear & Co. Dublin 1958-01-18 Accountant 62 Bell Mervyn FCA (Ireland) Dublin 1960-05-01 Accountancy 314 Bell Mervyn 55 FCA J. A. Kinnear & Co. Dublin, Mullingar & Waterford 1960-05-14 Accountant 615 Bell Mervyn NA FCA, FSAA J. A. Kinnear & Co. N/A A history of accountants in Ireland 349 Bell Norman 65 FCA Carter, Son & White London 1950-03-21 Accountant 281

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Bell Robert NA Martin Shaw, Leslie & Shaw Belfast 1958-01-18 Accountant 62 Bell Robert 69 FCA Martin Shaw, Leslie & Shaw Belfast 1959-10-03 Accountant 285 Bell Robert NA FCA, FSAA Martin Shaw, Leslie and Shaw N/A A history of accountants in Ireland 349 Bell T. Hedley NA FCA David Smith, Garnett & Co. Manchester 1960-06-11 Accountant 742 Bell William 38 CA A.W. Angus & Sanderson Hemel Hempstead 1947-09-20 Accountant 191 Bell William CA 1947-11-01 The Accountants' Magazine 428 Bell William Thew FCA W. T. Bell & Co. Manchester 1965-12-01 Accountancy 1252 Bellamy George Bumpus Bournemouth 1904-03-01 Incorporated Accountants' Journal 141 Bellerby Richard Stanley Barron and Barron York 1944-11-11 Accountant 246 Belton Owen Joseph FSAA Dundalk, Ireland 1944-04-01 Accountancy 144 Benbow Leonard 69 FSAA Benbow & Airs Northampton 1946-02-01 Accountancy 106 Benbow Roy H. ACA Benbow & Airs Northampton 1946-02-09 Accountant 74 Bengtsson M. NA CA 1945-07-01 The Accountants' Magazine 272 Benn Charles 80 ASAA London 1954-12-01 Accountancy 476 Bennett Arthur 69 FCA Bennett & Bennett Warrington 1931-12-26 Accountant 837 Bennett Arthur 69 FCA Bennett & Bennett Warrington 1931-12-26 Accountant 837 Bennett Arthur ACA, JP 1932-01-02 Accountant 18 Bennett C. J. M. NA FCA Barton, Mayhew & Co. London 1963-03-16 Accountant 312 Bennett Charles John Michael NA 1963-03-01 Accountancy 196 Bennett E. Layton FCA E.Layton Bennett, Son & Co London 1926-11-27 Accountant 744 Bennett G. E. Layton ACA 1916-07-15 Accountant 56 Bennett Harry Oscar FSAA Norwich 1935-12-01 Incorporated Accountants' Journal 88 Bennett John Cooper & Cooper Bolton 1915-10-01 Incorporated Accountants' Journal 7 Bennett John Cooper & Cooper Bolton 1915-10-23 Accountant 492 Bennett John Godfrey FSAA Bennett & Grainger London 1957-08-01 Accountancy 372 Bennett William John 82 FSAA Cardiff 1937-11-20 Accountant 689 Bennett William John FSAA Cardiff 1937-12-01 Incorporated Accountants' Journal 88 Bennett William John 58 ACA Hubbart, Durose & Pain Nottingham 1945-01-13 Accountant 17 Benson Cuthbert Tyerman FCA John G. Benson & Sons Newcastle upon Tyne 1949-01-08 Accountant 31 Benson Henry NA FCA Cooper Brothers & Co. London 1965-06-05 Accountant 779 Benson Henry Alexander NA FCA Cooper Brothers & Co. 1956-08-11 Accountant 136 Benson Henry Alexander NA Coopers & Lybrand N/A Dictionary of business biography 287 Benson J. C. NA 1962-08-01 Accountancy 727 Benson J. C. NA FCA Winter, Robinson, Sisson & Benson 1962-09-01 Accountant 275 Benson John Airdrie 1926-09-01 Incorporated Accountants' Journal 454 Benson John George 62 FCA J.G. Benson & Co Newcastle 1903-11-26 Accountant 1567 Bensusan-Butt Geoffrey Crawford FCA Bensusan-Butt, Eves & Co London 1939-11-11 Accountant 514 Benzecry S. Lionel H. Lemon 1917-12-22 Accountant 486 Benzie Robert Marr 72 CA Paterson & Benzie 1941-11-01 The Accountants' Magazine 460 Berger S. J. D. NA FCIS 1958-10-04 Accountant 405 Berger Stanley MA FCWA 1953-06-06 Accountant 680 Berger Stanley NA 1958-11-01 Accountant 544 Berlak Herman Ludwig FSAA H. L. Berlak & Co. London 1953-05-01 Accountancy 170 Berry George Tebbitt FCA 1931-01-17 Accountant 67 Berry Hugh Victor 54 ASAA Lewis Vizard & Son Cheltenham 1943-06-01 Accountancy 182 Berry Oscar 76 FCA, CC Oscar Berry, Froude & Co London 1932-03-12 Accountant 349 Berry Oscar FCA Oscar Berry, Froude & Co. Bristol 1932-04-01 Incorporated Accountants' Journal 260 Bersey Stanley Howard OBE, FCA Farrow, Bersey, Gain, Vincent & Co London 1952-02-09 Accountant 154 Berwick David NA N/A History of Accounting and Accountants 362 Best Arthur Edward FSAA Stone & Best London 1922-03-18 Accountant 371

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Best Arthur Edward FSAA Stone & Best London 1922-04-01 Incorporated Accountants' Journal 156 Best C. V. NA 1951-11-01 Accountancy 403 Best C. V. NA 1962-06-01 Accountancy 550 Best C. V. NA FCA Allen Baldry, Holman & Best London & Guildford 1962-06-09 Accountant 758 Best C. V. NA FCA Allen, Baldry, Holman and Best London and Guildford 1965-10-01 Contra Green 21 Best Charles Henry FSAA Bradford 1918-10-01 Incorporated Accountants' Journal 15 Best H. R. 75 FPANZ Christchurch, NZ 1950-09-30 The Accountants' Journal (NZ) 70 Best John William FCA J.W. Best & Co Sheffield 1941-07-26 Accountant 47 Best Chas. Victor NA ASAA Lawrence, Ham & Best 1953-09-26 Accountant 376 Bevan Paul FCA, F.S.A. Woodthorpe, Bevan & Co London 1908-09-19 Accountant 329 Beveridge Robert Hugh 31 CA 1941-03-01 The Accountants' Magazine 145 Bicker Edward 89 FSAA Edward Bicker & Co Bournemouth 1943-06-12 Accountant 304 Bicker Edward 89 FSAA Edward Bicker and Son Bournemouth 1943-07-01 Accountancy 201 Bicker Edward Henry Bournemouth 1917-04-01 Incorporated Accountants' Journal 145 Biddle Thomas Henry Aubrey ASAA Haydon & Haydon London 1932-05-01 Incorporated Accountants' Journal 301 Biddles George William ACA Derby 1936-02-29 Accountant 316 Biggar John Maclaren FLAA 1943-08-21 Accountant 96 Biggar John MacLaren 68 FLAA Glasgow 1943-10-01 Accountancy 20 Biggs George Frederick 59 ACA Manchester 1934-04-07 Accountant 474 Billing Samuel Alfred Barrow Fish Hornsey 1915-06-01 Incorporated Accountants' Journal 195 Billingham John Clarence FCA Layton-Bennett, Billingham & Co. London 1961-01-01 Accountancy 58 Bilsland James CA M'Clelland, Ker & Co. Glasgow 1916-06-24 Accountant 707 Bilsland James 26 M'Clelland, Ker & Co. Glasgow 1916-07-01 The Accountants' Magazine 327 Binder B.H. NA FCA Binder, Hamlyn & Co. 1938-02-05 Accountant 179 Binder Bernhard NA FCA Binder, Hamlyn & Co. 1957-06-15 Accountant 737 Binder Bernhard 89 FCA Binder, Hamlyn & Co. N/A British Accountants (Arno Press, 1980) n/a Bindon G. H. V. NA FPANZ 1948-03-30 The Accountants' Journal (NZ) 270 Bingham John Walker & Hall Sheffield 1915-04-01 Incorporated Accountants' Journal 146 Bingham L. W. FCA Myers, Davies & Co. London 1965-01-30 Accountant 143 Binnie Andrew NA CA, FCA Jackson, Pixley & Co. London 1924-11-29 Accountant 787 Binnie Andrew 72 FCA,CA Jackson, Pixley & Co 1937-10-23 Accountant 552 Binnie Andrew 72 CA Jackson, Pixley & Co. 1937-12-01 The Accountants' Magazine 566 Binns Isaac Batley 1884-08-23 Accountant 7 Binsted Walter P. Button, Stevens & Witty London 1916-02-01 Incorporated Accountants' Journal 101 Birch Frank FSAA Leicester 1906-05-01 Incorporated Accountants' Journal 191 Bird J. H. NA ACA 1966-02-01 Contra Green 60 Bishop C. L. NA ARANZ 1948-10-30 The Accountants' Journal (NZ) 89 Bishop Henry 73 FCA London 1903-02-07 Accountant 216 Bishop William NA CA, FCWA William Bishop & Co. 1962-05-19 Accountant 651 Black David 64 CA Black, Stewart & Co. 1934-05-01 The Accountants' Magazine 290 Black E. C. 31 Price, Waterhouse and Company London 1916-01-01 The Accountants' Magazine 28 Black Ernest Charteris 31 CA Price, Waterhouse & Co. London 1915-12-04 Accountant 695 Black Joseph Allison 30 1944-12-01 The Accountants' Magazine 349 Black Maurice London 1899-04-08 Accountant 407 Black Maurice 1899-05-01 The Accountants' Magazine 347 Black Maurice NA CA N/A History of Accounting and Accountants 362 Black Rollo S. Abroath 1924-01-01 Incorporated Accountants' Journal 113 Black Thomas CA Gattey & Bateman Singapore 1945-04-01 The Accountants' Magazine 139 Black Walter Stuart 25 CA Lindsay, Jamieson & Haldane London 1940-06-01 The Accountants' Magazine 269 Blackborow Harold Sidney ASAA Blackborow, Wood & Co. Newport/London 1905-10-01 Incorporated Accountants' Journal 5

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Blackburn A. NA FSAA 1955-07-09 Accountant 44 Blackburn Albert NA 1955-07-01 Accountancy 243 Blackburn H. Gaskell FCA Blackburn, Barton, Mayhew & Co 1923-09-08 Accountant 342 Blackburn John Hartley 89 FCA Blackburns, Coates & Co Bradford 1937-06-19 Accountant 872 Blackham Joseph William FSAA Blackham & Hills Birmingham 1932-05-01 Incorporated Accountants' Journal 301 Blackham Walter George ASAA Walter G. & J. W. Blackham Birmingham 1914-03-01 Incorporated Accountants' Journal 153 Blackie C. J. H. NA APANZ 1951-06-30 The Accountants' Journal (NZ) 361 Blackwell Philip Henry 66 FCA Fuller, Wise, Fisher & Co London 1947-09-06 Accountant 159 Blackwell Thomas Francis D.L. London 1907-08-01 Incorporated Accountants' Journal 262 Bladen Joseph Clement 90 FCA Bourner, Bullock & Co. Hanley 1954-10-23 Accountant 441 Blaikie Charles Louis 47 CA Blaikie & Boyd Edinburgh 1909-11-01 The Accountants' Magazine 518 Blaikie Robert Menzies 63 FCA R.M. Blaikie & Co High Wycombe 1932-12-03 Accountant 731 Blair David Patrick Craigie FSAA Johannesburg, South Africa 1937-10-01 Incorporated Accountants' Journal 6 Blair David Patrick Craigie FSAA Johannesburg, South Africa 1937-10-01 Incorporated Accountants' Journal 35 Blair Hugh 62 CA 1906-11-01 The Accountants' Magazine 479 Blair James Scott Maclellan CA 1946-02-01 The Accountants' Magazine 37 Blair John 60 1903-06-20 Accountant 823 Blair Patrick Alexander Macandrew & Blair Edinburgh 1917-06-01 The Accountants' Magazine 272 Blair Reginald NA 1936-01-01 The Accountants' Magazine 4 Blair Reginald NA 1945-07-01 The Accountants' Magazine 271 Blair Robert 88 CA 1947-06-01 The Accountants' Magazine 254 Blair William 23 W. S. Brown Edinburgh 1917-05-12 Accountant 471 Blair William 23 W. S. Brown Edinburgh 1917-06-01 The Accountants' Magazine 273 Blair William FSAA Greenock 1927-10-01 Incorporated Accountants' Journal 29 Blair Wilson Charles Maxtone Graham & Sime Montreal, Canada. 1916-12-01 The Accountants' Magazine 503 Blake Alfred Murton Howe ACA Gosport 1941-03-08 Accountant 197 Blake Arthur ACA Exeter 1949-09-03 Accountant 259 Blake L. S. NA Coventry 1919-01-01 Financial Circular (IMTA) 32 Blakemore William George 70 FCA 1932-04-30 Accountant 583 Blakey James NA FCA Litton, Pownall, Blakey and Higson Manchester 1953-06-13 Accountant 706 Blakey William 67 FCA Wm. Blakey & Sons Newcastle-upon-Tyne 1932-06-11 Accountant 793 Bland E. A. NA FCA Bland, Fielden & Co. Colchester 1961-06-17 Accountant 775 Bland Edmund 80 ACA Bland, Carryer & McAlpin Leicester 1932-06-18 Accountant 846 Bland James Arthur ASAA Liverpool 1904-05-01 Incorporated Accountants' Journal 188 Bland Percival Charles 28 Fisher, Randle & Fisher Birmingham 1917-07-21 Accountant 49 Blane Thomas FCA Blane & Riding Blackpool 1913-02-15 Accountant 237 Blease Harvey 33 ACA Blease & Sons Liverpool 1915-08-28 Accountant 245 Blease Robert Stanley FCA Blease & Son Liverpool 1918-12-07 Accountant 307 Blease Stanley 43 FCA Blease & Sons Liverpool 1897-11-27 Accountant 1114 Blease Walter 88 FCA Blease & Sons Liverpool 1940-08-03 Accountant 95 Blevin Edgar John Kerruish, Son & Blevin Liverpool and Douglas 1910-01-01 Incorporated Accountants' Journal 78 Blinkhorn Edward FSAA Edward Blinkhorn, Lyon & Co. London 1930-04-01 Incorporated Accountants' Journal 267 Bliss R. L. NA 1929-06-01 Indian & Eastern Railways 214 Bloomer Harry Howard 93 Bloomer, Heaven & Co. Birmingham 1960-06-25 Accountant 803 Bloomer Harry Howard 93 ACA Bloomer, Heaven and Co. Birmingham 1960-07-01 Accountancy 436 Blyth Robert CA, FFA M'Clelland, Mackinnon & Blyth 1917-06-01 The Accountants' Magazine 285 Blythe Arthur Laing 30 CA 1938-02-01 The Accountants' Magazine 91 Blythen Stanley 58 FCA, FSAA Stanley Blythen & Co Nottingham 1950-12-23 Accountant 658 Blythen Stanley 58 FCA, FSAA Stanley Blythen & Co Nottingham 1950-12-23 Accountant 658 Blythen Stanley 58 FCA, FSAA Stanley Blythen & Co. Nottingham and Long Eaton 1951-01-01 Accountancy 34

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Boddington Anson Lester 70 Croydon 1956-11-01 Accountancy 472 Bogie D. J. NA CA Graham, Smart & Annan 1945-12-01 The Accountants' Magazine 378 Bogie D.J. NA Graham, Smart & Annan 1947-01-01 The Accountants' Magazine 3 Bollers John ASAA Georgetown, British Guiana 1941-09-01 Accountancy 222 Bolton Charles Howard 58 FCA C.H. Bolton & Co Leicester 1938-03-26 Accountant 422 Bolton Frederick Arthur 72 FCA Smithson, Blackburn & Co Leeds 1946-06-22 Accountant 351 Bolton Ian NA CA McClelland, Ker & Co. Glasgow & London 1955-04-16 Accountant 434 Bolton Ian Frederick Cheney NA CA 1939-12-01 The Accountants' Magazine 598 Bolton James Charles FCA Barnet 1905-06-17 Accountant 736 Bompas Frederick William FSAA Johannesburg 1904-11-01 Incorporated Accountants' Journal 27 Bond Arthur NA Lancaster 1927-04-01 Financial Circular (IMTA) 153 Bond J.F. FCA Welton & Bond London 1917-10-27 Accountant 326 Bond William George Seymour ASAA Annan, Dexter & Co. 1956-04-01 Accountancy 158 Bone Arthur E. Portsmouth 1914-12-01 Financial Circular (IMTA) 381 Bone Quintin Greenock and Gourock 1903-11-01 Incorporated Accountants' Journal 52 Bone Quinton Bone & Buchanan Greenock 1903-10-03 Accountant 1207 Bonner George 74 ASAA James L. & F.S. Oliver Newcastle-on-Tyne 1930-09-13 Accountant 367 Bonner George ASAA James L. & F. S. Oliver Newcastle-on-Tyne 1930-10-01 Incorporated Accountants' Journal 30 Booth Frank 57 CA Mann, Judd & Co. London 1961-12-02 Accountant 749 Booth Norman FSAA Norman Booth & Co. 1954-01-23 Accountant Irish Supplement 16 Booth Norman FSAA Belfast 1954-02-01 Accountancy 80 Booth William 21 London 1918-01-01 Financial Circular (IMTA) 29 Boothby R. T. NA CA 1929-04-01 The Accountants' Magazine 226 Boothby Robert Tuite CA 1941-03-01 The Accountants' Magazine 148 Boothman S. Rochdale 1924-04-01 Financial Circular (IMTA) 119 Boothman Seth 59 Rochdale 1924-04-01 Financial Circular (IMTA) 146 Boothman Seth FSAA Rochdale 1924-05-01 Incorporated Accountants' Journal 207 Boothroyd Ernest 80 FCA Evans Smith, Boothroyd & Co London 1950-09-23 Accountant 303 Borsay James NA FCWA 1957-06-08 Accountant 680 Borthwick Archibald 52 CA Edinburgh 1897-03-01 The Accountants' Magazine 148 Borthwick Archibald 1898-05-01 The Accountants' Magazine 271 Borthwick Archibald NA CA N/A History of Accounting and Accountants 362 Borthwick James NA CA N/A History of Accounting and Accountants 362 Bosley Edward 86 FCA Sharp, Parsons & Co. Birmingham and London 1958-03-01 Accountancy 162 Bostock Geoffrey 80 FCA Annan, Dexter & Co. London 1961-06-01 Accountancy 322 Bostock Geoffrey 81 FCA Annan, Dexter & Co. 1961-06-03 Accountant 707 Bostock Geoffrey R. NA FCA Annan, Dexter & Co. 1938-01-08 Accountant 33 Boston Arthur Wallace 60 ACA Birmingham 1930-12-06 Accountant 768 Boston Eric Jenkinson 56 ACA 1955-04-16 Accountant 442 Boswall Thomas NA N/A History of Accounting and Accountants 362 Bosworth Victor Bennett, Neal & Sisling Leicester 1917-10-01 Incorporated Accountants' Journal 6 Bottomley Allen William Thomson CA Honolulu 1934-01-01 The Accountants' Magazine 10 Boucher James NA Barrow-in-Furness 1919-12-01 Financial Circular (IMTA) 304 Boughey Alexander FSAA Manchester 1895-10-01 Incorporated Accountants' Journal 7 Boughton Ambrose William 47 FCA Barnes, Dunn & Boughton London 1899-12-23 Accountant 1238 Boumphrey William 64 Liverpool 1895-11-16 Accountant 919 Bound Henry Charles FCA,CC Calder-Marshall, Ibotson & Bound London 1953-04-04 Accountant 410 Bourne Ebenezer George FSAA E. G. Bourne & Son. London 1945-12-01 Accountancy 64 Bourne John Pulsford 19 Lewis & Mounsey Liverpool & London 1918-08-17 Accountant 88 Bourner Arthur Charles 73 FCA Bourner, Bullock & Co. 1933-09-23 Accountant 501

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Bourner Rowland Moody Nicholson 27 1918-04-13 Accountant 300 Bowden C. M. NA FPANZ Bowden, Bass & Cox Wellington, NZ 1947-01-30 The Accountants' Journal (NZ) 190 Bowden C. M. NA FPANZ Bowden, Bass & Cox Wellington, NZ 1949-12-30 The Accountants' Journal (NZ) 160 Bowden C. M. NA 1950-01-30 The Accountants' Journal (NZ) 203 Bowden C. M. NA FPANZ Bowden, Bass & Cox Wellington, NZ 1951-10-01 The Accountants' Journal (NZ) 76 Bowden E. R. Price, Waterhouse & Co. London 1915-05-15 Accountant 647 Bowden Edgar Montague FCA Bowden and Partners Gibraltar 1965-06-01 Accountancy 616 Bowden Thomas FCA Thomas Bowden, Sons and Nephew Newcastle 1917-11-03 Accountant 347 Bowdich John FSAA London 1914-10-01 Incorporated Accountants' Journal 5 Bower Herbert H. CA Bower and Smith Aberdeen 1940-01-27 Accountant 90 Bower Herbert Haddon NA CA Bower & Smith 1932-04-01 The Accountants' Magazine 223 Bower Herbert Haddon CA Bower & Smith 1940-02-01 The Accountants' Magazine 82 Bowers Frederick Gatus 54 ACA,CBE,CB London 1937-07-24 Accountant 123 Bowes James Couper 82 CA Nairn, Bowes & Craig 1944-05-01 The Accountants' Magazine 171 Bowhill James Sholto Elliot W. D. Stewart Edinburgh 1917-07-01 The Accountants' Magazine 315 Bowie John Tweedie CA Callander 1906-11-01 The Accountants' Magazine 510 Bowker Charles Frederick FCA C.F. Bowker & Co London 1919-04-12 Accountant 296 Bowker George J. ACA Bowker, Stevens & Co Birmingham 1946-03-30 Accountant 172 Bowker Henry Alan 51 FCA, MA Bowker & Orford London 1947-01-11 Accountant 27 Bowler George 81 FCA T. Theodore Rogers, Bowler & Co. Liverpool 1934-01-20 Accountant 84 Bowles Henry William Bowles, Turpin & Co. Bath 1897-01-09 Accountant 56 Bowles Henry William Bowles, Turpin & Co. Bath 1897-02-01 Incorporated Accountants' Journal 71 Bowley Wm 83 FAA 1924-04-01 Associated Accountants' Journal 6 Bowman Richard 68 FCA Bowman, Grimshaw & Co Blackpool 1936-07-11 Accountant 47 Bown Sydney Gertliffe ACA Macclesfield 1939-01-07 Accountant 10 Bowran Robert Orton ASAA Thomas Paton, Boyce & Co. Bradford 1918-02-01 Incorporated Accountants' Journal 90 Boyce Charles W. NA FCA Boyce, Welch & Co. Bradford & London 1957-08-17 Accountant 192 Boyce Charles William NA FCA Boyce, Welch & Co. Bradford 1950-06-03 Accountant 652 Boyce Charles William NA FCA Boyce, Welch & Co. Bradford 1950-06-17 Accountant 685 Boyce Charles William 82 FCA Boyce, Welch & Co. Bradford & London 1960-12-24 Accountant 831 Boyce Charles William FCA 1960-12-31 Accountant 854 Boyce Charles William 82 FCA Boyce, Welch & Co. Bradford and London 1961-01-01 Accountancy 2 Boyd Arthur Stanley NA FCA Atkinson & Boyd N/A A history of accountants in Ireland 350 Boyd Edwin Ruthven 64 CA, MBE Ayr 1949-11-05 Accountant 506 Boyd Harry Duncanson 57 FCA Cooper Brothers & Co. 1965-01-02 Accountant 27 Boyd Harry Duncanson 57 CA Cooper Brothers & Co. 1965-02-01 Accountancy 192 Boyd Hugh NA FCA Atkinson & Boyd N/A A history of accountants in Ireland 350 Boyd James Belfast 1939-05-01 Accountancy 314 Boyd Thomas Blair Belfast 1923-04-01 Incorporated Accountants' Journal 167 Boyd W. H. H. B. Brandon & Co. 1916-10-07 Accountant 307 Boyd W. Robson ACA, ASAA W. Robson Boyd & Co Grimsby 1925-10-31 Accountant 681 Boyd William CA Fleming & Black Glasgow 1915-11-01 The Accountants' Magazine 540 Boyd William Hatchell H. B. Brandon & Co. Londonderry 1916-10-01 Incorporated Accountants' Journal 5 Boydell Jesse NA Wolverhampton 1926-08-01 Financial Circular (IMTA) 447 Boyle Courtenay 1901-05-25 Accountant 610 Boyle Courtenay 1901-06-01 Incorporated Accountants' Journal 161 Boyle Edward NA 1967-12-01 Contra Green 175 Boyle Samuel FSAA Samuel Boyle & Co. Belfast and Londonderry 1952-08-01 Accountancy 294 Bracher William Edward ASAA Bristol 1930-01-01 Incorporated Accountants' Journal 148 Bradbury C. E. 1943-09-01 The Institute of Book-Keepers Journal 112

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Bradbury E. A. R. Evans Smith & Co London 1917-06-09 Accountant 551 Bradfield Henry FSAA Henry Bradfield & Sons Nottingham & Mansfield 1922-12-01 Incorporated Accountants' Journal 73 Bradfield Henry 77 FSAA Henry Bradfield & Sons Nottingham and Mansfield 1922-12-02 Accountant 799 Bradley J. H. NA 1963-05-01 Accountancy 472 Bradley John Howard NA FCA Glass & Edwards 1963-05-18 Accountant 666 Bradshaw Ernest Edwin 23 1917-10-20 Accountant 301 Bradshaw R. D. B. 74 Barrow-in-Furness 1921-06-01 Financial Circular (IMTA) 174 Bradshaw Robert Bateson Dixon 74 Barrow-in-Furness 1921-07-01 Financial Circular (IMTA) 210 Bragger Charles Lee FSAA Charles L. Bragger & Co. Birkenhead 1920-12-01 Incorporated Accountants' Journal 47 Braithwaite John NA 1959-07-04 Accountant 5 Braithwaite Wilson Morison 44 CA Richard Brown & Co. 1925-06-01 The Accountants' Magazine 346 Bramall Henry FSAA Bramall & Co 1938-02-12 Accountant 215 Bramall Henry FSAA Henry Bramall & Co. Sheffield 1938-03-01 Incorporated Accountants' Journal 214 Bramwell George 1892-05-14 Accountant 398 Brand Cecil Holmes FCA, FSAA Smallfield, Rawlins and Co. London 1952-08-01 Accountancy 294 Brandon Hugh B. NA FCA, FSAA H. B. Brandon & Co. Belfast N/A A history of accountants in Ireland 350 Brandon Hugh Brown FSAA H. B. Brandon & Co. Belfast 1923-04-01 Incorporated Accountants' Journal 167 Brandon Robert John FSAA H. B. Brandon & Co. Belfast, London & Waterford 1920-09-01 Incorporated Accountants' Journal 247 Brash T. C. NA FRANZ 1947-01-30 The Accountants' Journal (NZ) 197 Brash T. C. NA FRANZ 1951-01-30 The Accountants' Journal (NZ) 212 Bray Angela NA Pannell, Fitzpatrick, Graham & Crewdson London 1964-07-25 Accountant 123 Bray Frank Sewell NA 1950-06-01 Accountancy 224 Bray Frank Sewell NS FCA Tansley Witt & Co. London N/A British Accountants (Arno Press, 1980) n/a Bray Herbert FSAA Fredk. & C. S. Holliday Leeds 1952-05-01 Accountancy 184 Bray John E. NA Manchester 1911-03-01 Financial Circular (IMTA) 63 Breckenridge William CA 1943-02-01 The Accountants' Magazine 68 Bremner Alfred Douglas 19 R. J. Sissons & Co. London 1915-10-30 Accountant 530 Bremner Hugh NA N/A History of Accounting and Accountants 363 Brettell Howard William FCA Howard Smith, Brettell & Co. Birmingham 1922-12-02 Accountant 799 Brewer Andrew Herbert FSAA Mundy, Brewer & Johnson Bath 1935-10-01 Incorporated Accountants' Journal 21 Brewer Maurice FCA Brewer & Knott London 1925-03-21 Accountant 472 Brewer T. Llewellyn FCA D.W. Coates, West, Grimwood & Co 1936-03-14 Accountant 408 Brewis Edward CA Tweedmouth 1932-04-30 Accountant 583 Brewis John CA Brewis & Rainie Edinburgh 1900-02-17 Accountant 196 Brewis John 47 CA Brewis & Rainie Edinburgh 1900-02-24 Accountant 213 Brewis John CA Brewis & Rainie 1900-03-01 The Accountants' Magazine 179 Brewis John CA 1900-03-17 Accountant 213 Brewis John CA Edinburgh 1900-06-09 Accountant 620 Brewis John NA CA N/A History of Accounting and Accountants 363 Bridge Josiah FSAA Oldham 1933-06-01 Incorporated Accountants' Journal 337 Bridgwater Ralph Herbert FSAA R. H. Bridgwater & Co. Birmingham 1948-12-01 Accountancy 290 Bridgwater William Frith 78 FCA W.F. Bridgwater and Scurrah Birmingham 1943-04-03 Accountant 177 Bridson Matthew M. 87 FSAA Isle of Man 1931-03-21 Accountant 368 Bridson Matthew M. FSAA Isle of Man 1931-04-01 Incorporated Accountants' Journal 282 Briggs Arthur CA 1945-01-01 The Accountants' Magazine 8 Brigham Bernard H. FCA 1962-01-06 Accountant 26 Brighten Ralph Dalton Jarvis 22 W. B. Peat & Co. 1915-09-11 Accountant 306 Brindle William NA FCA P. and J. Kevan Bolton 1924-01-09 Accountant 246 Bringloe Francis Adam 56 CA Bringloe & Maxtone Graham Edinburgh 1903-04-25 Accountant 563 Bringloe Francis Adam CA 1903-05-01 The Accountants' Magazine 297

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Bringloe Francis Adam NA CA N/A History of Accounting and Accountants 363 Brining William FCA Septimus Short & Co Chesterfield 1912-04-20 Accountant 618 Briscoe J. 1889-12-25 Incorporated Accountants' Journal 49 Briscoe William Richard Brunskill 1930-09-01 Incorporated Accountants' Journal 502 Brittain James Lyon 55 ACA Kemp, Ford & Co. London 1896-12-05 Accountant 996 Brittain Joseph Surtees FCA,FSAA Arthur Anderson, Turquand, Youngs & Co London 1953-02-14 Accountant 194 Brittain Joseph Surtees FCA, FSAA Arthur Andersen, Turquand, Youngs & Co. London 1953-04-01 Accountancy 136 Brittain Thomas FCA Thomas Brittain & Co Birmingham 1939-11-11 Accountant 514 Broad A. A. Broads, Paterson & May London 1884-03-22 Accountant 15 Broad Lionel Hugh Croydon 1899-08-26 Accountant 904 Broadbent Basil FCA P & J Kevan Bolton 1943-10-16 Accountant 191 Broadbent Edward Warwick FCA 1960-09-01 Accountancy 556 Broadbridge James John FSAA Manchester 1908-12-01 Incorporated Accountants' Journal 81 Broadbridge James John FSAA 1909-10-01 Incorporated Accountants' Journal 7 Broadhead Ernest 20 Ernest Harrison Dewsbury 1917-06-30 Accountant 605 Broadley Benjamin ASAA Broadley & Auker Bradford 1916-01-01 Incorporated Accountants' Journal 77 Brock G. NA FCA 1947-02-01 The Accountants' Magazine 70 Brock Gabriel NA FCA Craig, Gardner & Co. 1938-05-11 Accountant 796 Brock Gabriel NA FCA John Mackie & Co. N/A A history of accountants in Ireland 351 Brock Harold Ashley 27 ACA Chavannes, Black & Co London 1931-06-27 Accountant 844 Brockhurst Charles Henry FSAA Brockhurst, Picot & Co. Jersey 1939-02-01 Accountancy 194 Brockie Archibald Scott NA CA 1939-08-01 The Accountants' Magazine 489 Brocklehurst Edward H. Deloitte, Plender, Griffiths & Co. 1915-05-29 Accountant 719 Brodbelt G. ACA Lloyd, Walker & Evans Liverpool 1916-06-03 Accountant 631 Brodie Andrew NA 1950-06-01 Accountancy 224 Brodie James M. James M. Brodie & Co. and Brodie, Burns & Port Glasgow and Glasgow 1917-03-01 Incorporated Accountants' Journal 135 Brodie John Paterson 71 Stoke-on-Trent 1948-12-01 Accountancy 276 Brodie John Paterson 71 FSAA 1948-12-04 Accountant 462 Brodie John Wilson CA Torrie, Brodie & Maclagan 1937-02-01 The Accountants' Magazine 85 Brodie John Wilson 1937-04-01 The Accountants' Magazine 227 Brodie Patrick NA N/A History of Accounting and Accountants 363 Brodie Thomas CA 1936-02-08 Accountant 220 Brodie Thomson CA 1936-02-01 The Accountants' Magazine 89 Brodie William Arthur 49 ACA Viney, Price and Goodyear London 1943-02-27 Accountant 116 Brodie William P. Wilson CA 1933-03-01 The Accountants' Magazine 151 Bromhead Reginald Charles 73 FCA 1957-01-19 Accountant 80 Brooke Arthur D. FCA Brooke & Stocks Halifax 1932-04-23 Accountant 567 Brooke G. V. FRANZ Wellington, NZ 1948-11-30 The Accountants' Journal (NZ) 111 Brooke Percy ACA Matthews & Brooke Halifax 1938-12-17 Accountant 854 Brookes Raymond Percival NA N/A Dictionary of business biography 463 Brooks Henry FSAA Leicester 1900-04-01 Incorporated Accountants' Journal 125 Brooks John R. Lewis & Mounsey London 1915-05-08 Accountant 604 Brooks Percy 1942-03-01 The Institute of Book-Keepers Journal 3 Broom Ernest Edward FSAA Harper & Broom London 1934-02-01 Incorporated Accountants' Journal 172 Broomhead George Chesterfield 1916-07-01 Financial Circular (IMTA) 262 Brothers William Henry ACA Birmingham 1922-01-28 Accountant 126 Brotherston James White Walker & Henderson 1942-12-01 The Accountants' Magazine 389 Broughton Charles NA N/A History of Accounting and Accountants 363 Brounlie George de Bels 58 ACA Teddington 1937-01-09 Accountant 51 Brown A. H. M. J. Edward Myers & Clark London and Watford 1917-05-12 Accountant 462

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Brown Adam Thorburn 36 CA 1941-04-01 The Accountants' Magazine 190 Brown Arthur Gridley 41 FSAA A.C. Mole, Sons & Browne Taunton 1938-07-09 Accountant 38 Brown Cyril Tom 67 FCA Ham, Jackson & Brown Bath 1952-07-19 Accountant 88 Brown Edward Charles 67 FCA James, Edwards & Co 1940-12-07 Accountant 429 Brown Ernest Brighton 1900-07-01 Incorporated Accountants' Journal 172 Brown Ernest Thursfield 82 FSAA E. T. Brown & Co. Wolverhampton 1951-06-01 Accountancy 246 Brown Frank 63 FCA Brown, Peet & Tilley London 1937-10-02 Accountant 454 Brown Frank 1941-11-18 Accountant 225 Brown Frank, Sir 74 J.P., FCA Stockton-on-Tees 1931-04-18 Accountant 498 Brown George Alexander 55 CA Rangoon 1941-02-01 The Accountants' Magazine 93 Brown H. NA Tunbridge Wells 1920-05-01 Financial Circular (IMTA) 170 Brown Harold Montagu ACA 1919-02-22 Accountant 141 Brown Harry Samuel 54 FCA H. S. Brown & Son Birmingham 1922-06-03 Accountant 791 Brown Haswell 55 Sunderland 1911-10-01 Financial Circular (IMTA) 201 Brown Henry NA Birmingham 1926-10-01 Financial Circular (IMTA) 494 Brown Henry NA FCA Brown, Craig & Co. Dublin N/A A history of accountants in Ireland 351 Brown Henry Hay M'Kerrell CA M'Kerrell Brown & Gray Edinburgh 1938-02-01 The Accountants' Magazine 93 Brown Hugh 66 CA Robertson & Brown 1936-05-01 The Accountants' Magazine 286 Brown Hugh J.P., CA Robertson & Brown Glasgow 1936-05-02 Accountant 672 Brown J. NA St Helens 1910-08-01 Financial Circular (IMTA) 147 Brown J. A. NA 1964-04-01 Institute Newsletter 338 Brown J. M'Kerrell 94 CA M'Kerrell Brown & Gray Edinburgh 1947-01-25 Accountant 64 Brown James 78 CA Edinburgh 1900-02-01 The Accountants' Magazine 85 Brown James NA CA N/A History of Accounting and Accountants 363 Brown James NS CA Edinburgh N/A British Accountants (Arno Press, 1980) n/a Brown James Adam NA CA N/A History of Accounting and Accountants 363 Brown James Crichton CA Edinburgh 1927-11-01 The Accountants' Magazine 585 Brown James Edward Bray FSAA Birmingham 1904-11-01 Incorporated Accountants' Journal 27 Brown James Herbert Honeyman 71 FCA Barratt, Brown & Co London 1947-03-29 Accountant 176 Brown James M'Kerrell NA 1919-03-01 The Accountants' Magazine 167 Brown James William Bray FSAA J. W. B. Brown, Sara & Co. Birmingham 1924-02-01 Incorporated Accountants' Journal 120 Brown John NA St Helens 1913-06-01 Financial Circular (IMTA) 191 Brown John CA Edinburgh 1917-07-01 The Accountants' Magazine 327 Brown John Berrie Davis, Tait & Co. Glasgow 1900-03-01 Incorporated Accountants' Journal 113 Brown John Berrie Glasgow 1900-03-01 Incorporated Accountants' Journal 106 Brown John Campbell 59 CA 1940-11-01 The Accountants' Magazine 448 Brown John Gibb CA 1942-06-01 The Accountants' Magazine 229 Brown John Haswell 79 Sunderland 1897-08-28 Accountant 822 Brown John Haswell Sunderland 1897-09-01 Incorporated Accountants' Journal 198 Brown John T. 45 CA Glasgow 1914-05-01 The Accountants' Magazine 302 Brown Norman Garrett 45 ACA Suffolk 1945-02-17 Accountant 78 Brown R. D. NA FPANZ Hastings, NZ 1948-03-30 The Accountants' Journal (NZ) 269 Brown Richard Hull 1905-01-01 Financial Circular (IMTA) 23 Brown Richard Glasgow 1910-12-01 Incorporated Accountants' Journal 74 Brown Richard CA Richard Brown & Co. Edinburgh 1918-06-01 Incorporated Accountants' Journal 174 Brown Richard Edinburgh 1918-08-01 The Accountants' Magazine 390 Brown Richard NS Haldane, Brown & Co. N/A British Accountants (Arno Press, 1980) n/a Brown Robert Alfred 88 FCA Sunderland 1945-12-22 Accountant 307 Brown Robert Douglas NA FPANZ R. D. Brown, Webb & Co. Hastings, NZ 1949-03-30 The Accountants' Journal (NZ) 213 Brown W. R. 1947-03-30 The Accountants' Journal (NZ) 255

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Brown William Glasgow 1897-04-10 Accountant 402 Brown William Charles 92 ACA Wainwright Son & Co Ashton-under-Lyne 1946-02-09 Accountant 74 Brown William Richmond 52 FPANZ 1947-01-30 The Accountants' Journal (NZ) 191 Brown William Slater JP, CA Messrs W.S. Brown, Macdonald and Fleming Edinburgh 1938-09-24 Accountant 428 Brown William Slater CA W. S. Brown, MacDonald & Fleming Edinburgh 1938-11-01 The Accountants' Magazine 535 Brown Richard CA Edinburgh 1918-06-01 The Accountants' Magazine 260 Brown Richard CA Richard Brown & Co. Edinburgh 1918-07-01 The Accountants' Magazine 279 Browne Arthur Gridley FSAA A. C. Mole, Sons & Browne Taunton 1938-08-01 Incorporated Accountants' Journal 389 Browne Charles 28 CA Sao Paulo, Brazil 1935-02-01 The Accountants' Magazine 97 Browne David Macdonald 42 CA 1937-08-01 The Accountants' Magazine 447 Browne Harold G. NA CA Armour, Browne & Adam Glasgow 1940-03-01 The Accountants' Magazine 130 Browne Langford K. Warren 25 Ware, Ward & Co. Bristol 1917-04-28 Accountant 410 Browne William Adolphus FCA Browne & Lovelock/W.A. Browne & Co Surrey 1915-09-25 Accountant 367 Browning George FCA William Edwards, Jackson & Browning London 1942-09-26 Accountant 191 Browning Robert NA CA John E. Watson & Co. 1944-05-01 The Accountants' Magazine 170 Browning Robert NA CA John E. Watson & Co. Glasgow 1964-04-04 Accountant 411 Browning Robert NA CA John E. Watson & Son Glasgow 1965-04-03 Accountant 472 Browning Thomas FCA Manchester 1905-12-09 Accountant 674 Bruce Archibald NA N/A History of Accounting and Accountants 363 Bruce James NA N/A History of Accounting and Accountants 363 Bruce John Purvis Heys NA FCA Atkinson & Boyd Belfast N/A A history of accountants in Ireland 352 Brundage Percival F. NA CPA Price Waterhouse & Co. New York 1956-03-24 Accountant 333 Brutton Richard 60 FCA Manchester 1898-12-24 Accountant 1252 Bryan George Arthur Pollixfen NA ACA N/A A history of accountants in Ireland 352 Bryan J. E. Nottingham 1918-12-01 Financial Circular (IMTA) 362 Bryan John E. Nottingham 1919-01-01 Financial Circular (IMTA) 17 Bryan John Eley FSAA Nottingham 1919-01-01 Incorporated Accountants' Journal 71 Bryan John Eley FSAA Nottingham 1919-01-04 Accountant 11 Bryden Alexander Brooke CA Bryden, Johnson& Co. 1935-05-01 The Accountants' Magazine 272 Bryden William Clarke CA London 1935-02-01 The Accountants' Magazine 97 Bryning Robert ASAA Oxford 1891-04-01 Incorporated Accountants' Journal 186 Bubb W. Norman FSAA 1955-05-01 Accountancy 196 Bubb William Norman FSAA Woodington, Bubb & Co. London 1955-03-12 Accountant 307 Bubb William Norman FSAA London 1955-04-01 Accountancy 160 Buchan Alastair 22 Maxtone Graham & Sime Edinburgh 1917-05-01 The Accountants' Magazine 227 Buchan David D. LL.B, S.S.C. Edinburgh 1921-07-01 Incorporated Accountants' Journal 192 Buchan Harry Francis Willoughby Wauchope CA 1945-12-01 The Accountants' Magazine 377 Buchan John NA N/A History of Accounting and Accountants 363 Buchanan David CA McLay, McAlister & McGibbon Glasgow 1916-08-26 Accountant 180 Buchanan John George CA Vancouver 1941-11-01 The Accountants' Magazine 458 Buchanan John Hamilton CA Howden & Molleson Edinburgh 1919-02-01 The Accountants' Magazine 80 Buchanan John Hamilton CA Howden & Molleson 1919-02-01 The Accountants' Magazine 80 Buchanan W.A. 75 FCRA Buchanan & Barter Southsea 1943-09-18 Accountant 152 Buchanan William George London 1939-10-01 Accountancy 24 Buchanan William Leechman Glasgow 1899-01-14 Accountant 58 Buckingham Arthur Thomas FCA Lionel H. Lemon & Co. London 1954-11-13 Accountant 517 Buckland Cecil Felix NA FSAA, CA (SA), CA (SR) Deloitte, Plender, Griffiths, Annan & Co. Salisbury, Rhodesia 1963-09-07 Accountant 282 Buckland Sidney Hiles 71 FCA Sidney H. Buckland & Son Swansea 1931-05-02 Accountant 564 Buckland Sidney Lawrence FCA Sidney H. Buckland & Son Swansea 1954-10-16 Accountant 417 Buckle Charles Dowson 62 ASAA Charles D. Buckle & Co. Bradford 1956-04-01 Accountancy 158

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Buckle Frederick William 57 ACA Buckle and Evans Birmingham 1935-02-16 Accountant 242 Buckley Arthur Normanton 80 FSAA Bradford 1957-03-01 Accountancy 152 Buckley Edward FCA 1952-09-20 Accountant Irish Supplement 120 Buckley Edward ASAA, FCA (Ireland) Craig, Gardner & Co. Belfast 1952-10-01 Accountancy 356 Buckley Edward FCA 1953-04-18 Accountant Irish Supplement 50 Buckley J. K. NA Oldham 1918-11-01 Financial Circular (IMTA) 332 Buckley J. K. NA Oldham 1921-11-01 Financial Circular (IMTA) 328 Buckman James NA Bermondsey 1923-01-01 Financial Circular (IMTA) 39 Buddle J. P. NA APANZ Buddle & Son Auckland, NZ 1946-06-30 The Accountants' Journal (NZ) 311 Budge Henry NA CA N/A History of Accounting and Accountants 363 Bulford Alexander John 38 ACA 1955-05-07 Accountant 530 Bull Charles Herbert 75 FCA Ogden, Hibberd Bull & Langton 1934-07-14 Accountant 48 Bull Herbert Samuel ASAA Plymouth 1955-05-01 Accountancy 198 Bull Wilfrid Herbert 31 ACA Hibberd, Bull & Co. London 1917-05-19 Accountant 483 Bullimore Granville Havelock 77 FCA Hogg, Bullimore & Co. Norwich 1961-05-13 Accountant 615 Bulloch William 44 CA Newbridge 1915-03-01 The Accountants' Magazine 202 Bullock Reginald S. 71 FCA Burgis & Bullock Leamington 1946-03-30 Accountant 172 Bullock Richard Lloyd NA ARANZ 1946-01-30 The Accountants' Journal (NZ) 162 Bullough Edwin James FSAA Blackburn 1918-12-01 Incorporated Accountants' Journal 48 Bunn R. W. E. NA Cambridge 1924-07-01 Financial Circular (IMTA) 267 Burbidge Noel 82 FCA Knox, Burbidge, Henderson & Co Sheffield 1939-01-28 Accountant 122 Burdekin H. B. NA FPANZ 1951-06-30 The Accountants' Journal (NZ) 361 Burgess Alexander 20 George Anderson Aberdeen 1916-05-27 Accountant 612 Burgess Alfred 73 ACA Alfred Burgess & Co Manchester 1935-06-01 Accountant 773 Burgess Frank Harold 22 1920-07-01 Financial Circular (IMTA) 225 Burgess Henry John FSAA London 1951-02-01 Accountancy 80 Burgess John 46 ACA 1958-10-18 Accountant 487 Burgis Herbert Clifford 60 FCA Burgis & Bullock Leamington 1960-01-16 Accountant 82 Burgis James Frederick 71 FCA Burgis & Bullock Leamington 1932-05-28 Accountant 730 Burke Francis NA N/A History of Accounting and Accountants 363 Burkinshaw William Parker Cahill, Birkinshaw & Ferguson Hull 1918-10-12 Accountant 198 Burkitt Henry George 1945-03-01 The Institute of Book-Keepers Journal 69 Burleigh James Charteris 65 CA Thomson McLintock & Co. London 1954-09-04 Accountant 257 Burne John R. ACA Burne, Philips & Co Manchester 1920-04-17 Accountant 467 Burnell A. L. NA Watford 1927-06-01 Financial Circular (IMTA) 214 Burnet Adam Wilson 24 1941-03-01 The Accountants' Magazine 147 Burnet William CA London 1912-06-01 The Accountants' Magazine 317 Burnett Ernest George 74 FCA Burnett, Swayne & Stothert Southampton 1941-02-01 Accountant 87 Burnett Frederick Hugh ASAA J. J. Burnett & Sons Southampton 1927-11-01 Incorporated Accountants' Journal 37 Burnett Frederick John FSAA J. J. Burnett & Sons Southampton 1933-01-01 Incorporated Accountants' Journal 139 Burnham Lord 70 1933-07-29 Accountant 166 Burnley J. J. NA Wallasey 1925-11-01 Financial Circular (IMTA) 416 Burnley J. J. NA FSAA Wallasley 1926-01-01 Financial Circular (IMTA) 3 Burnley John Joseph FSAA Wallasey 1930-03-01 Incorporated Accountants' Journal 230 Burns Thomas Robert 81 1942-09-12 Accountant 160 Burns Thomas Robert NA FCA Burns, Wilson & Co. N/A A history of accountants in Ireland 352 Burr Christopher NA Amsdon, Cossart and Wells 1965-12-01 Contra Green 35 Burr Christopher NA ACA Mann, Judd & Co. 1966-12-01 Contra Green 117 Burrough Richard Waldron 1893-04-15 Accountant 360 Burrows Edmund ACA Leicester 1923-03-17 Accountant 433

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Burrows Roland 70 Cambridge 1952-07-01 Accountancy 254 Burrows William Thomas 53 CA, CPA Price, Waterhouse & Co. San Francisco 1943-07-01 The Accountants' Magazine 237 Burton Francis G. FSAA Burton & Disley Manchester 1914-10-03 Accountant 373 Burton Francis George FSAA Burton & Disley Manchester 1914-10-01 Incorporated Accountants' Journal 5 Bush Ascot 71 ACA, ASAA Robert Rhodes and Bush Nottingham 1947-05-03 Accountant 250 Bushell Maurice F. FCRA London 1936-09-26 Accountant 420 Busher Sydney Edmund 70 ASAA Sydney, Australia 1953-08-01 Accountancy 280 Butler Guido Wilfred 71 FCA Tapley, Bowman & Co. Kingston, Jamiaca 1956-09-22 Accountant 294 Butler Patrick NA FCA Butler, Chance & Co. Dublin 1953-05-23 Accountant Irish Supplement 62 Butler Patrick NA FCA Butler, Chance & Company N/A A history of accountants in Ireland 352 Butt Harry Percy ACA Birmingham 1910-01-15 Accountant 94 Butterell Joseph Darker FSAA Butterell & Ridgway Hull 1927-02-01 Incorporated Accountants' Journal 156 Butterfield John FCA Butterfield & Hartman Bradford 1914-10-17 Accountant 451 Butterfield John William Gordon FCA Williamson, Butterfield & Roberts Bradford 1942-12-12 Accountant 360 Butterfield William Thomas FCA W. T. Butterfield & Allan Bradford 1934-08-04 Accountant 161 Button Cyril Mallam FSAA Button, Stevens & Co. London 1907-04-01 Incorporated Accountants' Journal 176 Buxton K. A. NA FCA Mellors, Basden & Mellors 1962-05-26 Accountant 695 Buxton K. A. NA 1962-06-01 Accountancy 551 Buxton R. W. NA Bury 1926-10-01 Financial Circular (IMTA) 494 Buxton R. W. NA Bury 1927-06-01 Financial Circular (IMTA) 214 Buzzacott Frederick William FSAA, FTII Buzzacott, Lillywhite & Co. London and Bognor Regis 1949-09-01 Accountancy 256 Byres Alex M. 39 CA Aberdeen 1896-11-21 Accountant 959 Byres George 77 CA Howden & Molleson Edinburgh 1937-04-01 The Accountants' Magazine 196 Byres George Moir NA CA Howden & Molleson 1947-12-01 The Accountants' Magazine 478 Byrne Alec CA London 1943-11-01 The Accountants' Magazine 301 Byrne E. A. E. CA London 1943-11-01 The Accountants' Magazine 301 Byrom W. A. FSAA, FSS Wigan 1893-07-01 Incorporated Accountants' Journal 13 Byworth Charles Joseph FSAA Cape Town 1914-10-01 Incorporated Accountants' Journal 5 Cadell George Allan CA George A. Cadell & Co. Glasgow 1930-04-01 The Accountants' Magazine 282 Cadell Thomas CA Johannesburg 1909-12-01 The Accountants' Magazine 566 Cadmus Bradford NA 1959-08-29 Accountant 140 Cadmus Bradford 1965-01-09 Accountant 55 Caesar Arthur Henry FCA J.Dix Lewis, Caesar & Co London 1916-01-29 Accountant 141 Caird G. S. 1897-09-18 Accountant 899 Cairns Norman 35 CA Guthrie & Cairns Edinburgh 1911-05-01 The Accountants' Magazine 274 Cairns Stanley Ewart ACA Deloitte, Plender, Griffiths & Co. London 1918-10-12 Accountant 197 Cairns W. M. S. NA 1947-08-01 The Accountants' Magazine 376 Calder Alexander CA 1943-05-01 The Accountants' Magazine 163 Calder Montague William ACA W. J. Calder & Son London 1917-05-26 Accountant 505 Calderwood John Morris, Gregory, Holmes & Hansford Manchester 1916-12-09 Accountant 548 Caldicott Oswald Holt 90 FCA Caldicott, Hill and Harrison Birmingham 1935-02-02 Accountant 136 Caldwell Ker Findley 58 CA Hardie, Caldwell Her and Hardie Glasgow 1942-11-14 Accountant 298 Callan Paul NA FACCA Cremin, McCarthy & Co. Dublin 1965-02-06 Accountant 156 Callender Henry NA CA N/A History of Accounting and Accountants 364 Callum J. Pearson 50 CA 1906-11-01 The Accountants' Magazine 510 Cameron A. M. NA ARANZ 1947-04-30 The Accountants' Journal (NZ) 308 Cameron Adam M. 30 CA C. L. Nichols & Co Barranquilla, Columbia 1944-08-12 Accountant 79 Cameron Adam Mitchell CA 1944-07-01 The Accountants' Magazine 244 Cameron Colin Mackenzie 23 Robert F. Cameron Inverness 1918-05-04 Accountant 351 Cameron Colin Mackenzie 23 Cameron & Forrest Inverness 1918-06-01 The Accountants' Magazine 246

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Cameron Francis Alexander Barclay CA 1946-04-01 The Accountants' Magazine 143 Cameron George Edmund NA FCA Wright, Fitzsimons & Cameron Belfast 1960-05-14 Accountant 592 Cameron George Edmund NA FCA Wright, Fitzsimons and Cameron N/A A history of accountants in Ireland 353 Cameron Robert Falconer CA Inverness 1929-07-06 Accountant 5 Cameron Robert Falconer CA Inverness 1929-08-01 The Accountants' Magazine 462 Cameron Thomas 50 CA 1946-05-01 The Accountants' Magazine 176 Cameron Thomas 50 CA Hayes 1946-05-04 Accountant 244 Cameron Thomas W. 21 Wood & Hanna Edinburgh 1916-11-04 Accountant 420 Cameron Thomas W. 21 Wood & Hanna Edinburgh 1916-12-01 The Accountants' Magazine 504 Camm William Henry FCA Camm, Metcalfe & Co Sheffield 1914-12-26 Accountant 800 Campbell Alexander John 21 Morison & Co. Perth 1917-03-17 Accountant 272 Campbell Alexander John 21 Ernest Jack Perth 1917-04-01 The Accountants' Magazine 181 Campbell Andrew Angus CA 1953-09-19 Accountant 345 Campbell D. Colin NA 1929-03-01 The Accountants' Magazine 156 Campbell D. Colin NA CA 1946-07-01 The Accountants' Magazine 263 Campbell Donald A. E. Green & Co. London 1918-12-01 Incorporated Accountants' Journal 47 Campbell Dugald Greenock 1899-12-01 Incorporated Accountants' Journal 54 Campbell Duncan Edward 67 FSAA Campbell & Co Wolverhampton 1943-03-13 Accountant 134 Campbell Ex-Provost 64 Greenock 1899-11-04 Accountant 1092 Campbell Henry FCA Herman Lescher, Stephens & Co 1913-03-29 Accountant 478 Campbell John Reid & Campbell Glasgow 1909-02-01 Incorporated Accountants' Journal 135 Campbell John James 70 FCA Goldie, Campbell & Robins Hull 1946-07-20 Accountant 34 Campbell Kenneth 47 ACA Folkes and Campbell Stourbridge 1940-06-15 Accountant 652 Campbell W. Watson 24 David Strathie & Co. Glasgow 1917-01-27 Accountant 95 Campbell W. Watson 24 David Strathie & Co. Glasgow 1917-02-01 The Accountants' Magazine 72 Campbell William Gordon NA FCA Josolyne, Miles & Co. London 1958-10-11 Accountant 450 Campbell William Mackenzie 25 ACA Deloitte, Plender, Griffiths & Co. Buenos Aires 1916-07-22 Accountant 82 Campbell William McKay CA Clunie & Scott Edinburgh 1961-08-26 Accountant 293 Cane Arthur Higgs FSAA 1904-04-01 Incorporated Accountants' Journal 169 Cantrill Thomas 75 Batley 1917-03-01 Financial Circular (IMTA) 139 Cape Charles Frederick 58 FCA Charles F. Cape & Co. 1929-06-08 Accountant 743 Cape Frederick 44 Dulwich 1893-07-15 Accountant 641 Cape George Augustus 59 FCA London 1889-12-07 Accountant 656 Cape George Augustus FCA Cape and Dalgleish London 1889-12-14 Accountant 674 Caple J. W. Abercarn 1898-07-30 Accountant 753 Capon Frank S. NA CA 1960-08-13 Accountant 206 Carden Edward Thomas ACA Edward Moore & Sons 1902-02-22 Accountant 220 Carey Arthur John 63 FSAA Butchart, Carey, Penn and Co. London 1944-07-01 Accountancy 211 Carmichael Duncan Gray, Dawes & Co. London & Bombay 1923-10-01 Incorporated Accountants' Journal 19 Carmichael Harry Hardie & Rowan Greenock 1915-07-31 Accountant 148 Carmichael Harry Hardie & Rowan Glasgow 1915-08-01 The Accountants' Magazine 437 Carmichael John Hervey CA Grahams, Rintoul, Hay, Bell & Co. Glasgow 1943-11-01 The Accountants' Magazine 302 Carmichael K. S. NA FCA 1966-10-01 Contra Green 105 Carney Thomas Patrick Melbourne, Australia 1904-10-01 Incorporated Accountants' Journal 7 Carpenter C. H. Isdell 1946-06-01 The Institute of Book-Keepers Journal 28 Carpenter Jack Kenneth 57 FCA Edward Myers, Clark & Co. London & Watford 1956-10-20 Accountant 415 Carpenter Percy F. NA FCA 1962-06-16 Accountant 778 Carpenter Percy Frederick NA FCA W. B. Keen & Co. London 1961-06-10 Accountant 718 Carpenter Percy Frederick NA 1961-06-17 Accountant 764 Carpenter Percy Frederick NA FCA W. B. Keen & Co. London 1962-06-09 Accountant 745

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Carpenter Percy Frederick 63 FCA W. B. Keen & Co. London 1964-09-01 Accountancy 753 Carpenter Percy Frederick 63 FCA W. B. Keen & Co. London 1964-09-12 Accountant 335 Carpenter Robert FCA, ACIS Carpenter, Box & Co Brighton 1927-06-25 Accountant 991 Carphin George Henry CA Robertson & Carphin 1933-11-01 The Accountants' Magazine 583 Carphin J. R. CA Edinburgh 1897-04-24 Accountant 440 Carphin James Rhind CA Edinburgh 1897-05-01 The Accountants' Magazine 351 Carphin James Rhind NA CA N/A History of Accounting and Accountants 364 Carphin Patrick Guthrie Blair 21 1921-07-01 The Accountants' Magazine 382 Carr Ebenezer Ebenezer Carr, Bradfield & Co. 1923-01-01 Incorporated Accountants' Journal 88 Carr Ebenezer NA 1891-01-01 Incorporated Accountants' Journal 151 Carr James Goulburn LLB, ACA 1938-12-17 Accountant 854 Carr Joseph 53 ACA Newcastle-upon-Tyne 1925-04-04 Accountant 552 Carr William Robert Taylor FCA Carr & Michell London 1930-03-08 Accountant 323 Carrington J. B. NA 1924-04-01 Financial Circular (IMTA) 130 Carrington J. B. NA Paddington 1924-07-01 Financial Circular (IMTA) 268 Carrington William Speight NA FCA Whinney, Smith & Whinney 1954-06-05 Accountant 635 Carrington William Speight NA FCA Whinney, Smith & Whinney 1954-06-12 Accountant 677 Carrington William Speight NA FCA Whinney, Smith & Whinney 1955-06-04 Accountant 628 Carrington William Speight NA FCA Whinney, Smith & Whinney 1955-06-11 Accountant 668 Carroll Donal Shemus Allingham NA FCA N/A A history of accountants in Ireland 353 Carruthers Alfred 62 FCA R.F. Miller & Co Barrow-in-Furness 1941-06-14 Accountant 445 Carryer Alfred Percy 80 FCA Bland, Carryer & McAlpin Leicester 1940-12-14 Accountant 456 Carson Alexander Scott CA Dumfries 1946-01-01 The Accountants' Magazine 8 Carson Alexander Scott CA Dumfries 1945-12-08 Accountant 285 Carson David Simpson 67 CA Moores, Carson & Watson 1917-04-01 The Accountants' Magazine 195 Carson David Simpson 79 CA Moores, Carson & Watson Glasgow 1958-10-04 Accountant 423 Carson William Montgomery NA FCA Price, Waterhouse & Co. Belfast N/A A history of accountants in Ireland 354 Carstairs Alexander Morrison CA Carstairs & Mann Glasgow 1943-03-01 The Accountants' Magazine 98 Carswell Robert CA 1923-12-01 The Accountants' Magazine 648 Carter A. H. NA Stepney 1926-08-01 Financial Circular (IMTA) 447 Carter Edward 78 FCA Carter & Co Birmingham 1903-09-05 Accountant 1098 Carter Edward 78 FCA Birmingham 1903-10-24 Accountant 1287 Carter Edward Harold 37 FCA Birmingham 1887-05-14 Accountant 283 Carter Eric Mackay FCA Birmingham 1946-10-05 Accountant 167 Carter Francis Bird FCA Ford, Rhodes, Ford & Co. Perth, Australia 1915-06-26 Accountant 843 Carter Frederick George 73 FCA Carter, Clay & Lontott Harpenden 1945-06-09 Accountant 290 Carter Frederick Hayne 68 Edinburgh 1886-02-13 Accountant 97 Carter Frederick Hayne NA CA N/A History of Accounting and Accountants 364 Carter Frederick Walter CA Carter, Greig & Co. 1925-04-01 The Accountants' Magazine 224 Carter Frederick Walter 79 CA Carter, Greig & Co Edinburgh 1925-04-04 Accountant 552 Carter Harold 1887-06-11 Accountant 341 Carter Harold Percy FCA Harold Carter, Son & Co London 1952-01-12 Accountant 51 Carter Harry Maynard FSAA Carter, Son and White London 1937-05-01 Incorporated Accountants' Journal 301 Carter Hugh NA Stepney 1927-03-01 Financial Circular (IMTA) 112 Carter James FSAA Preston 1915-02-01 Incorporated Accountants' Journal 104 Carter James NA Preston 1915-02-01 Financial Circular (IMTA) 43 Carter Joseph Wrigley FSAA Carter & Pickard Leeds 1933-11-01 Incorporated Accountants' Journal 55 Carter Joseph Wrigley 68 FSAA Rawdon 1933-11-04 Accountant 721 Carter Oscar H. 75 FCA Culley & Co. Norwich 1960-06-04 Accountant 709 Carter Philip Halliley 84 FCA, TD Carter & Co Birmingham 1949-12-31 Accountant 731

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Carter R. J. NA FCA W. B. Keen & Co. 1966-12-01 Contra Green 128 Carter Roger NA Carter, Chaloner & Kearns Manchester 1937-06-05 Accountant 6 Carter Roger Neale NA FCA Carter, Chaloner & Kearns Manchester 1936-07-04 Accountant 1 Carter Roger Neale 75 FCA Carter, Chaloner, Kearns & Co. N/A British Accountants (Arno Press, 1980) n/a Carter Roger Neale 75 FCA M.Comm Carter, Chaloner, Kearns & Co Manchester 1945-01-06 Accountant 5 Cartmell Tony NA 1967-12-01 Contra Green 177 Cartwright Samuel 79 ACA Hatch End 1931-12-12 Accountant 787 Carver W. S. Oxford 1918-01-01 Financial Circular (IMTA) 32 Case E. J. NA Salisbury 1927-03-01 Financial Circular (IMTA) 112 Casey Arthur Bertrand 55 FCA Thomas H. Casey & Son Portsmouth 1930-07-19 Accountant 92 Casey Thomas H. FCA Thomas H. Casey & Son Portsmouth 1906-01-13 Accountant 58 Cash Paul Trevor 1945-01-13 Accountant 17 Cash William NA FCA Cash, Stone & Co. 1921-07-02 Accountant 2 Cash William 85 FCA, JP Cash, Stone & Co London 1951-01-06 Accountant 23 Cash William 72 FCA Harmood-Banner, Cash, Stone & Mounsey 1964-05-09 Accountant 606 Cash William NA FCA 1965-03-20 Accountant 394 Cash William 66 FCA Croydon 1891-01-24 Accountant 74 Cash William 66 FCA Cash, Stone & Co. London 1891-01-31 Accountant 94 Cassels Andrew 37 CA Archibald Macintyre & Cassels Hamilton 1935-01-01 The Accountants' Magazine 6 Cassels R. Wilson M'Clelland, Ker & Co. Glasgow 1916-07-22 Accountant 88 Cassels R. Wilson 32 M'Clelland, Ker & Co. Glasgow 1916-08-01 The Accountants' Magazine 387 Cathles Albert 62 CA Price, Waterhouse & Co. 1944-06-01 The Accountants' Magazine 200 Cathles Albert 62 CA, OBE,JP Price Waterhouse & Co 1944-06-03 Accountant 261 Cathles Noel A. C. Mann, Judd, Gordon & Co. London 1942-01-03 Accountant 6 Cathles Noel A. C. Mann, Judd, Gordon & Co. London 1942-03-01 The Accountants' Magazine 120 Catley Clare 63 ASAA, MBE Clare Catley & Co Scarborough 1947-01-11 Accountant 27 Cattanach P. L. CA Price, Waterhouse & Co. New York 1905-11-01 The Accountants' Magazine 507 Cattell William Charles 91 Cattell and Chater Kettering 1951-05-01 Accountancy 200 Catterall Sidney ASAA Preston 1956-02-01 Accountancy 76 Cavanagh T. J. NA CA 1938-06-01 The Accountants' Magazine 347 Cavanagh T. J. NA CA 1944-02-01 The Accountants' Magazine 72 Cave Albert Edwards 45 FCA Bayley, Wood, Cave & Co London 1930-09-13 Accountant 367 Cave Carl Frampton ACA London 1920-04-17 Accountant 467 Cave Frank Sydney Jeffreys & Co. London 1917-04-14 Accountant 363 Cave William Lewis Epsom 1897-09-11 Accountant 859 Caws Richard FSAA London 1938-04-01 Incorporated Accountants' Journal 231 Cessford James Crichton 64 CA, FSAA Edinburgh 1952-02-01 Accountancy 86 Chadwick Albert FSAA E. O. Mosley & Co. Bury 1956-12-01 Accountancy 512 Chadwick Andrew David 34 FCA London 1899-03-18 Accountant 323 Chadwick D. FCA London 1895-09-21 Accountant 749 Chadwick David 74 FCA Chadwicks, Boardman & Co. Manchester 1895-09-28 Accountant 771 Chadwick David David Chadwick & Co. 1895-10-01 Incorporated Accountants' Journal 7 Chadwick David Manchester 1895-10-05 Accountant 791 Chadwick David Chadwick, Boardman & Co. London and Manchester N/A Dictionary of business biography 625 Chadwick David 74 FCA N/A British Accountants (Arno Press, 1980) n/a Chadwick J. O. FCA 1898-03-19 Accountant 306 Chadwick J. O. FCA 1898-07-16 Accountant 711 Chadwick Jack Farrance 64 FCA 1962-12-08 Accountant 755 Chadwick John Oldfield 62 FCA London 1897-11-20 Accountant 1092 Chadwick William 55 FSAA Liverpool 1933-09-20 Accountant 538

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Chadwick William FSAA Liverpool 1933-10-01 Incorporated Accountants' Journal 10 Chaffey William Charles FSAA London 1937-09-01 Incorporated Accountants' Journal 458 Chalmers Adam CA 1941-03-01 The Accountants' Magazine 146 Chalmers Alexander NA N/A History of Accounting and Accountants 364 Chalmers Alexander C. NA Macharg & Son Glasgow 1945-11-01 The Accountants' Magazine 341 Chalmers Anthony Wigham 75 FCA Chalmers, Wade & Co. Liverpool 1890-07-05 Accountant 358 Chalmers James Kemp CA Chalmers & Watson 1905-10-01 The Accountants' Magazine 462 Chalmers Robert NA N/A History of Accounting and Accountants 364 Chamberlain Austen 1937-04-01 Incorporated Accountants' Journal 233 Chamberlain G. T. E. NA FCA Baker Bros.,Halford & Co. Leicester 1958-04-19 Accountant 460 Chambers Edgar 82 FSAA Newport 1952-12-01 Accountancy 420 Chambers James 75 Kidderminster 1896-10-03 Accountant 804 Chambers Stanley G. Chambers, Worth & Chambers Auckland, NZ 1946-03-30 The Accountants' Journal (NZ) 221 Champness Clement Maurice 81 FCA J. H. Champness, Corderoy, Beesly & Co. 1960-03-26 Accountant 387 Chance Leslie Gerald NA FCA Butler, Chance & Co. 1960-08-06 Accountant 190 Chandler George 62 FCA Chandler, Pixey & Co. London 1889-07-13 Accountant 381 Chandler George 62 FCA Chandler, Pixey & Co. London 1889-07-20 Accountant 394 Chantrey William Herbert FCA Chantrey, Button & Co London 1951-04-28 Accountant 426 Chaplin Thomas Robertson NA CA N/A History of Accounting and Accountants 364 Chapman Alfred Reginald 26 ACA 1918-01-05 Accountant 16 Chapman G. A. 29 Brown, Fleming & Murray Glasgow 1916-05-01 The Accountants' Magazine 250 Chapman Geoffrey A. 29 CA Binning & Co. Rangoon 1916-04-22 Accountant 470 Chapman Henry FCA Henry Chapman Son & Co South Shields 1936-02-22 Accountant 276 Chapman Robert 83 FCA Henry Chapman, Son & Co. South Shields 1963-08-01 Accountancy 760 Charlesworth J.Reginald 62 FCA Charlesworth Bros Stockport 1944-02-19 Accountant 84 Charlesworth W. A. 21 Armstrong, Harrison, Swan & Co. London 1917-04-14 Accountant 363 Charlton G. H. NA 1925-03-20 The Balance 14 Charlton James Alfred FSAA Hindley, Wilde & Charlton Manchester 1938-03-01 Incorporated Accountants' Journal 214 Charlton James Alfred 75 FSAA Handley, Wilde & Charlton Manchester 1938-03-05 Accountant 336 Charlton Robert 19.5 Geo. M. Moore Nottingham 1915-08-21 Accountant 219 Charlton Rowland Albert Walter Nevill, Hovey, Gardner & Co. London 1961-10-28 Accountant 585 Charlton Walter 62 FCA Charlton, Long & Houghton Birmingham 1923-01-20 Accountant 115 Charnley William Roskell 56 ACA Hodson, Haley & Co Manchester 1939-07-08 Accountant 42 Chater Augustine Barrett ACA J. Chater & Sons Cambridge 1941-09-06 Accountant 144 Chater Thomas Farey 48 FCA, ASAA Cattell & Chater Kettering 1951-07-07 Accountant 22 Chater Thomas Farey 48 FCA, ASAA Cattell and Chater Kettering, Rushden and Corby 1951-08-01 Accountancy 324 Chenhalls Alfred Tregear 43 FCA A.T. Chenhalls & Co 1943-06-26 Accountant 338 Chennell Vivian Ralph NA FACCA Chennell & Co Brighton & Burgess Hill 1963-05-04 Accountant 580 Chesher Herbert Ward FSAA Southampton 1923-05-01 Incorporated Accountants' Journal 183 Chesney Peter Kerr 66 FCA Bradford 1897-09-11 Accountant 865 Chester E. FAA Clitheroe, Lancashire 1926-10-01 Associated Accountants' Journal 169 Chevalier Edgar Percy 59 ACA Cheshire 1930-09-20 Accountant 423 Cheylesmore Lord 1925-07-01 Associated Accountants' Journal 226 Cheyne James Auchinleck NA N/A History of Accounting and Accountants 364 Cheyney L. F. NA FSAA, FIMTA 1964-01-18 Accountant 71 Chiene George Todd 56 CA Chiene & Tait Edinburgh 1900-09-15 Accountant 832 Chiene George Todd CA Edinburgh 1900-11-01 The Accountants' Magazine 525 Chiene George Todd NA CA N/A History of Accounting and Accountants 364 Chiene George Todd (Senr.) NA CA N/A History of Accounting and Accountants 364 Chiene John NA 1946-04-01 The Accountants' Magazine 142

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Child Percy ACA 1948-12-25 Accountant 523 Child Stephen Pagden 84 Trayton P. Child & Son London 1955-09-17 Accountant 343 Child Trayton Pagden FCA Trayton P. Child & Son 1904-06-18 Accountant 808 Chillingworth Jospeh Clayton 71 1941-12-01 The Institute of Book-Keepers Journal 135 Ching William John 50 FSAA W. J. Ching & Co. Plymouth 1946-01-01 Accountancy 84 Chiplen L. R. NA Doncaster 1924-10-01 Financial Circular (IMTA) 342 Chiplen L. R. NA West Hartlepool 1926-07-01 Financial Circular (IMTA) 391 Chirgwin Thomas FCA Truro 1894-09-15 Accountant 807 Chisholm Arthur ACA Loxley & Chisholm Wakefield 1936-08-29 Accountant 287 Chisholm David 86 Edinburgh 1897-09-11 Accountant 876 Chisholm Hugh London 1924-10-01 Incorporated Accountants' Journal 14 Chisholm James Bennet Smith & Williamson London 1944-11-01 The Accountants' Magazine 316 Chism Edward Sligo 1895-03-23 Accountant 288 Chitty Lord Justice 1899-02-18 Accountant 198 Chrimes Laurence FCA 1960-10-22 Accountant 541 Christian Edmund Brown 74 1938-11-05 Accountant 626 Christie Robert CA 1899-06-01 The Accountants' Magazine 356 Christie Robert NA CA N/A History of Accounting and Accountants 364 Christie Robert (Junr.) NA CA N/A History of Accounting and Accountants 365 Christmas A. W. NA FPANZ Auckland, NZ 1949-03-30 The Accountants' Journal (NZ) 213 Christmas Frederick Herbert Cooper 88 FCA Crane, Christmas & Co. 1965-12-04 Accountant 754 Church Henry Pitman 86 FSAA 1951-06-01 Accountancy 246 Churchill Arthur Claude FSAA Bolton, Wawn & Co. 1952-10-01 Accountancy 356 Churchill Winston 1965-01-30 Accountant 121 Clapperton A.C. 62 CA 1943-09-11 Accountant 137 Clapperton Alexander NA CA 1939-08-01 The Accountants' Magazine 489 Clapperton Alexander 63 CA 1943-11-01 The Accountants' Magazine 301 Clapperton David Alexander 68 CA Greenhill & Clapperton Edinburgh 1941-11-01 The Accountants' Magazine 459 Clapperton Lewis CA, MA Aitken, Mackenzie & Clapperton Glasgow 1947-12-13 Accountant 383 Clapshew Cyril Douglas Palmer, Haines & Co. London 1917-03-01 Incorporated Accountants' Journal 120 Clare T. H. NA Birmingham 1917-12-01 Financial Circular (IMTA) 412 Clare T. H. NA Birmingham 1927-06-01 Financial Circular (IMTA) 209 Clare Thomas 56 ACA Gough, Son & Clare Brierley Hill 1940-05-25 Accountant 585 Claridge Charles Edward 70 FCA,FSAA W.Claridge & Co Bradford 1953-02-28 Accountant 258 Claridge Charles Edward FCA, FSAA W. Claridge & Co. Bradford 1953-04-01 Accountancy 136 Claridge William FSAA Bradford 1929-08-01 Incorporated Accountants' Journal 361 Claridge William FSAA W. Claridge & Co Bradford 1929-08-03 Accountant 147 Clark Charles George FSAA London 1935-09-01 Incorporated Accountants' Journal 430 Clark Charles William FSAA Bristol 1940-09-01 Accountancy 328 Clark Frank Watson 31 ACA James Worley & Son London 1918-11-23 Accountant 282 Clark George FCA Clark, Battams, Lanham & Co London 1914-09-12 Accountant 289 Clark George Fraser CA London 1906-03-01 The Accountants' Magazine 190 Clark Henry Burnley 1925-11-01 Financial Circular (IMTA) 446 Clark Henry Burnley 1925-12-01 Financial Circular (IMTA) 507 Clark Henry Rowntree 1975-10-01 Institute Newsletter 8 Clark J.Edwin 40 FCA Kain, Brown, Bennett & Clark London 1932-04-30 Accountant 583 Clark John W. Keller Snow Guildford 1917-11-01 Incorporated Accountants' Journal 29 Clark N. P. 23 Bourner, Bullock & Co. Hanley 1916-09-23 Accountant 262 Clark Richard Ecroyd 76 FCA Bourner, Bullock & Co. 1942-06-13 Accountant 356 Clark Thomas Bennet CA R. & E. Scott 1926-07-01 The Accountants' Magazine 356

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Clark Thomas Robert ACA Deloitte, Plender, Griffiths & Co New York 1942-12-12 Accountant 360 Clark W. Laird 39 CA Marquis & Hall Aberdeen 1927-01-01 The Accountants' Magazine 10 Clark W.A. 33 ACA Peat, Marwick, Mitchell & Co London 1944-07-29 Accountant 59 Clark William Maurice CA 1941-07-01 The Accountants' Magazine 356 Clark William Stuckey FCA J. Edward Myers & Clark 1926-11-20 Accountant 732 Clarke Charles Alexander ASAA Charles A. Clarke & Son Brisbane, Australia 1915-10-01 Incorporated Accountants' Journal 8 Clarke E. G. Bristol 1901-02-16 Accountant 221 Clarke Francis William 73 FSAA F. W. Clarke & Co. Leicester 1942-01-31 Accountant 67 Clarke Francis William FSAA F. W. Clarke & Co. Leicester 1942-02-01 Accountancy 90 Clarke Francis William Harry ACA, ASAA F.W. Clarke & Co Leicester 1926-09-11 Accountant 364 Clarke Francis William Harry ASAA F. W. Clarke & Co. Leicester 1926-10-01 Incorporated Accountants' Journal 9 Clarke Frank Norman 69 FSAA Hilton, Sharpe & Clarke Brighton 1945-07-01 Accountancy 204 Clarke Gilbert Courtney 74 FCA Pannell & Co London 1936-07-18 Accountant 92 Clarke H. J. NA FCA Winckley & Clarke Nottingham 1960-06-18 Accountant 771 Clarke Henry NA 1963-05-04 Accountant 590 Clarke J. Bryce CA Brown, Fleming & Murray Glasgow 1916-10-21 Accountant 368 Clarke Walter FSAA Wakefield 1907-12-01 Incorporated Accountants' Journal 54 Clarke Walter West Riding 1907-12-01 Financial Circular (IMTA) Supp Clarke Walter 1908-01-01 Financial Circular (IMTA) 20 Clarke William Robert 45 FSAA Dublin 1943-04-01 Accountancy 138 Clarkson Edward Roper Curzon FSAA Clarkson, Gordon, Dilworth, Guilfoyle & Nash Toronto, Canada 1931-05-01 Incorporated Accountants' Journal 303 Clayton Francis Corder 84 Birmingham 1928-04-01 Financial Circular (IMTA) 235 Clayton Frank FSAA William Clayton Leeds 1916-12-01 Incorporated Accountants' Journal 51 Clayton Jack NA FCA 1963-01-05 Accountant 38 Clayton John Hatch ASAA Peat, Marwick, Mitchell & Co. New York 1931-10-01 Incorporated Accountants' Journal 31 Clayton William Henry FCA Septimus Short & Co Chesterfield 1914-01-17 Accountant 71 Cleghorn James NA N/A History of Accounting and Accountants 365 Cleland Frank NA FCA Wilson, Hennessey & Crawford Belfast 1953-05-23 Accountant Irish Supplement 62 Cleland Frank NA FCA Wilton, Hennessey & Crawford Belfast 1955-05-14 Accountant 541 Cleland Frank NA FCA Wilson, Hennessey & Crawford Belfast 1955-05-21 Accountant Irish Supplement 57 Cleland Frank NA FCA Wilson, Hennessey and Crawford N/A A history of accountants in Ireland 354 Clemence Stanley ACA, ASAA E.J. Wolstenholme & Clemence Rochdale 1941-08-23 Accountant 105 Clemence Stanley 51 ACA, ASAA E. J. Wolstenholme and Clemence Rochdale 1941-09-01 Accountancy 222 Clemens John Bentfield 26 MC, KOYLI 1943-10-09 Accountant 174 Clements Francis Edward 70 FSAA Clements, Hakim & Co. London 1938-11-01 Accountancy 80 Clemson H. 57 FAA 1912-03-01 Associated Accountants' Journal 65 Clemson H. FAA 1912-12-01 Associated Accountants' Journal 207 Clerk Samuel NA N/A History of Accounting and Accountants 365 Clinch Sidney Herbert ACA, ASAA Hardy, Hislop & Co. London 1952-03-01 Accountancy 120 Clompus Paul 21 Longdon-Griffiths, Griffin & Co Cardiff 1944-10-21 Accountant 206 Clough Edward 61 FSAA Keighley 1952-03-01 Accountancy 120 Clough J. W. NA Salford 1928-12-01 Financial Circular (IMTA) 355 Clough J. W. NA Salford 1928-12-01 Financial Circular (IMTA) 381 Clough James W. NA Salford 1924-07-01 Financial Circular (IMTA) 268 Clough Walter Owen FCA London 1922-05-01 Incorporated Accountants' Journal 180 Clough Walter Owen 75 FCA, JP London 1922-05-13 Accountant 681 Clough William NA Lancaster 1927-04-01 Financial Circular (IMTA) 153 Clough Walter Owen NA 1892-02-01 Incorporated Accountants' Journal 73-74 Clover Robert FCA Edmonds, Clover & Ackery Portsmouth 1913-05-10 Accountant 741 Clunie George Thomson 51 CA George T. Clunie & Scott 1924-11-01 The Accountants' Magazine 596

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Clutterbuck A. B. NA Gloucester 1916-08-01 Financial Circular (IMTA) 308 Clutterbuck Albert Bernard FSAA Gloucester 1935-03-01 Incorporated Accountants' Journal 200 Clutterbuck Sydney Ernest 63 FSAA,MBE,JP Clark, Dovey & Co Cardiff 1932-03-12 Accountant 350 Clutterbuck Sydney Ernest FSAA Clarke, Dovey & Co. Cardiff, Swansea and Ton Pentre 1932-04-01 Incorporated Accountants' Journal 260 Coates Leonard (Sir) 61 FCA Blackburns, Coates & Co Leeds 1944-07-29 Accountant 60 Coates Stanley Hall FCA S.H. Coates, Robson & Co London 1928-02-18 Accountant 233 Coates William M. NA 1927-03-01 The Institute of Book-Keepers Journal 177 Coates Leonard J. NA FCA Blackburns, Coates & Co. 1930-11-08 Accountant 633 Cobden Alfred Sydney 55 ACA Cobden, Board & Co. Sheffield 1934-04-14 Accountant 510 Cochran J. Tullis NA 1947-08-01 The Accountants' Magazine 377 Cochran William Henry FCA W.H. Cochran & Co Liverpool 1916-08-19 Accountant 154 Cockburn Patrick NA N/A History of Accounting and Accountants 365 Cocke Alfred Louis FCA Cocke, Vellacott & Hill London 1950-02-04 Accountant 131 Cocke Hugh 76 ACA 1958-06-07 Accountant 702 Cocke Hugh 76 ACA A. F. Ferguson & Co. Bombay 1958-07-19 Accountant 85 Cocke Hugh Golding 76 ACA A. F. Ferguson & Co. Bombay, India 1958-06-01 Accountancy 322 Cocke Thomas Dudley 67 FCA Joselyne, Miles, Page & Co London 1940-08-03 Accountant 95 Colbourne Louis Edmonds, Clover & Jones Brighton 1916-01-29 Accountant 140 Coldwells Francis B. 1916-09-01 Incorporated Accountants' Journal 273 Coldwells Joseph George FSAA London 1921-04-01 Incorporated Accountants' Journal 132 Coldwells Leonard George Joseph G. Coldwells London 1915-06-01 Incorporated Accountants' Journal 195 Coldwells Leonard George Joseph G. Coldwells London 1915-07-01 Incorporated Accountants' Journal 225 Cole Stewart 88 FCA 1962-12-15 Accountant 832 Cole Stewart 88 FCA Cole, Dickin and Hills London 1963-01-01 Accountancy 92 Cole Sydney G. NA FCA 1925-12-19 Accountant 968 Cole Sydney G. 77 FCA Gundry, Cole & Co. 1942-02-21 Accountant 113 Coleman George Thomas Whitehouse 74 FCA Heathcote & Coleman Birmingham 1934-11-17 Accountant 717 Coleman S. M. ACA Larking & Larking Maidstone 1918-09-14 Accountant 140 Coles Joseph James 60 1939-07-08 Accountant 42 Coles William Henry Allan Bradley & Jacques Keighley 1918-01-19 Accountant 56 Colesworthy Henry Edward FCA, FSAA Barton, Mayhew & Co. 1955-01-15 Accountant 82 Colesworthy Henry Edward FCA, FSAA Barton, Mayhew & Co. London 1955-02-01 Accountancy 86 Collard C. W. NA Torquay 1927-02-01 Financial Circular (IMTA) 73 Collett Bernard FCA Thorne, Lancaster & Co London 1951-01-20 Accountant 71 Collier Charles Jarvis 73 FCA Chas J. Collier & Co. Sheffield 1934-03-10 Accountant 334 Collier Charles St John 64 CA Addis Ababa 1945-08-01 The Accountants' Magazine 307 Collier Edward Atkinson, Smith & Atkinson Leeds 1917-01-20 Accountant 67 Collier John FSAA Manchester 1934-09-01 Incorporated Accountants' Journal 448 Collin T. Watson 1937-09-01 The Institute of Book-Keepers Journal 201 Collin T. Watson 62 FCA London 1937-07-24 Accountant 123 Collins Arthur NA Blackpool 1905-03-01 Financial Circular (IMTA) 67 Collins Arthur NA Blackpool 1905-05-01 Financial Circular (IMTA) 98 Collins Arthur NA 1917-02-01 Financial Circular (IMTA) 99 Collins Arthur NA Birmingham 1918-01-01 Financial Circular (IMTA) 31 Collins Arthur NA Birmingham 1921-07-01 Financial Circular (IMTA) 178 Collins Arthur NA Birmingham 1921-10-01 Financial Circular (IMTA) 298 Collins Arthur NA Birmingham 1922-01-01 Financial Circular (IMTA) 22 Collins Arthur FCA Edward Thomas Collins & Son Bristol 1951-03-10 Accountant 251 Collins Arthur 72 FSAA, FIMTA Bromley 1952-08-02 Accountant 146 Collins Arthur 72 FSAA, FIMTA Bromley 1952-09-01 Accountancy 324

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Collins Arthur 1953-08-01 Accountancy 272 Collins C. G. NA FRANZ 1945-12-30 The Accountants' Journal (NZ) 146 Collins Douglas Alex. Aiken & Carter Johannesburg 1916-06-01 Incorporated Accountants' Journal 194 Collins E.T. FCA Bristol 1912-04-27 Accountant 664 Collins Frank NA Melman Pryke & Co. 1966-12-01 Contra Green 118 Collins J. C. Doncaster 1897-03-20 Accountant 311 Collins John NA CA 1947-12-01 The Accountants' Magazine 478 Collins John NA 1963-12-21 Accountant 774 Colville Andrew ASAA Sydney, New South Wales 1906-02-01 Incorporated Accountants' Journal 111 Colville George 76 MBE 1943-09-25 Accountant 160 Colville George 77 1943-10-01 Accountancy 2 Comins Charles FCA, J.P. Charles Comins & Co London 1925-08-29 Accountant 315 Comins Charles FCA Charles Comins & Co. London 1925-09-01 Incorporated Accountants' Journal 316 Compton Edmund G. NA 1966-10-01 Contra Green 101 Compton Oliver Wessels FSAA Compton and Horne Durban, South Africa 1960-11-01 Accountancy 682 Compton R. G. NA FPANZ Stewart, Beckett & Co. Christchurch, NZ 1950-03-30 The Accountants' Journal (NZ) 253 Conacher William Dawson Hamilton 22 CA Mann, Judd, Gordon & Co. Glasgow 1922-04-01 The Accountants' Magazine 214 Condy Edgar Charles 59 FSAA E.C. Condy & Co Plymouth 1944-02-19 Accountant 84 Condy John 70 ACA Belfast 1931-09-19 Accountant 402 Connell F.W. 1930-06-21 Accountant 793 Connon P. NA Cambridge 1928-02-01 Financial Circular (IMTA) 64 Connon Peter NA Southend 1924-10-01 Financial Circular (IMTA) 342 Connor George Sherwood ARANZ 1945-10-30 The Accountants' Journal (NZ) 89 Connor Michael Mark NA ACA N/A A history of accountants in Ireland 354 Conroy D. J. Northern Ireland 1924-06-20 The Balance 137 Considine P. F Howden & Molleson Edinburgh 1915-08-14 Accountant 203 Considine P. F. 22 Howden & Molleson Edinburgh 1915-08-01 The Accountants' Magazine 437 Constable Patrick Millar CA A. & J. Robertson 1945-03-01 The Accountants' Magazine 108 Cook Arthur Clifford 20 A. E. Slater Cook Cheshire 1916-09-16 Accountant 240 Cook Arthur Graham Thomas H. Casey & Son Portsmouth 1917-09-29 Accountant 241 Cook Edmund 71 LL.D 1942-03-01 Accountancy 92 Cook Ian T. NA FPANZ, AIANZ Ernest Hunt, Turner & Co. Wellington, NZ 1946-03-30 The Accountants' Journal (NZ) 220 Cook James Thompson CA Harris, Kerr & Cook New York 1927-06-01 The Accountants' Magazine 389 Cook William 66 FAA Bristol 1917-09-01 Associated Accountants' Journal 92 Cook William Home CA William Home Cook & Co. 1928-05-01 The Accountants' Magazine 292 Cooke William Bridgend 1899-10-01 Incorporated Accountants' Journal 6 Cookson Alan 23 Chalmers, Wade & Co. Liverpool 1917-07-21 Accountant 49 Cookson Bernard 22 Carter & Co. Birmingham 1917-04-28 Accountant 410 Cookson Francis FCA Carter & Co Birmingham 1936-08-08 Accountant 191 Coomber Ronald Robert 73 Knox, Cropper & Co. London 1986-12-01 Accounting History 56 Coombes Frederick James FSAA Langton & MacConnal Liverpool 1934-09-01 Incorporated Accountants' Journal 448 Coombes Frederick James FSAA Langton & MacConnal 1934-09-01 Accountant 304 Coombs Claude Stuart 21 1916-08-01 Financial Circular (IMTA) 307 Coombs E. A. NA Kensington 1921-06-01 Financial Circular (IMTA) 174 Coombs E. A. NA Kensington 1927-03-01 Financial Circular (IMTA) 113 Coombs Edward Alfred NA FIMTA, FSAA Kensington 1926-05-01 Financial Circular (IMTA) 259 Coombs Edward Alfred FSAA London 1930-02-01 Incorporated Accountants' Journal 205 Coombs F. W. NA APANZ 1948-03-30 The Accountants' Journal (NZ) 270 Coombs Tom FSAA, JP Thomas Coombs & Son Leeds 1939-01-14 Accountant 41 Coombs Tom 69 FSAA T. Coombs & Sons Leeds 1939-02-01 Accountancy 194

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Coope Frederick William 62 FSAA, ACIS F. W. Coope & Co. Blackpool 1956-02-01 Accountancy 76 Coope William Ronald FCA Ronald Coope & Son Nottingham 1960-02-01 Accountancy 124 Cooper Arthur 59 FCA W. & A. Cooper London 1892-08-27 Accountant 657 Cooper Arthur Cooper Brothers & Co. N/A Dictionary of business biography 776 Cooper Arthur 59 FCA W. & A. Cooper London N/A British Accountants (Arno Press, 1980) n/a Cooper Charles Alfred FSAA Melbourne, Australia 1917-10-01 Incorporated Accountants' Journal 8 Cooper Charles Alfred NA 1894-01-01 Incorporated Accountants' Journal 61 Cooper Charles Haigh FSAA Cooper, Newall & Co. Manchester 1933-02-01 Incorporated Accountants' Journal 167 Cooper Colin 72 ACA Cooper & Cooper Bolton 1928-08-18 Accountant 230 Cooper Ernest NA FCA 1921-10-22 Accountant 553 Cooper Ernest NA FCA 1924-05-17 Accountant 812 Cooper Ernest FCA Cooper Brothers & Co London 1926-01-09 Accountant 56 Cooper Ernest Cooper Brothers & Co. London 1926-02-01 Incorporated Accountants' Journal 163 Cooper Ernest Cooper Brothers & Co. N/A Dictionary of business biography 778 Cooper Ernest 78 FCA Cooper Brothers & Co. London N/A British Accountants (Arno Press, 1980) n/a Cooper Francis FCA Cooper Brothers & Co. Croydon 1893-03-11 Accountant 218 Cooper Francis D'Arcy Cooper Brothers & Co. N/A Dictionary of business biography 781 Cooper Francis D'Arcy 59 FCA Cooper Brothers & Co. London N/A British Accountants (Arno Press, 1980) n/a Cooper J. H. NA Erith 1927-07-01 Financial Circular (IMTA) 238 Cooper James K.B.E. 1936-03-28 Accountant 488 Cooper James Alexander FSAA Not stated 1936-04-01 Incorporated Accountants' Journal 223 Cooper John FSAA Cooper, Scott & Co. London 1918-03-01 Incorporated Accountants' Journal 115 Cooper John H. NA Rickmansworth 1928-10-01 Financial Circular (IMTA) 305 Cooper John Henry ASAA Rickmansworth 1931-07-01 Incorporated Accountants' Journal 380 Cooper Oliver J. Leslie D. Malpas Bournemouth 1918-11-01 Incorporated Accountants' Journal 26 Cooper Percy NA FCA J. C. Graham & Spoor Newcastle upon Tyne 1959-08-22 Accountant 108 Cooper Walter Henry FSAA Woodington, Bubb & Co Maidenhead 1930-08-23 Accountant 286 Cooper Walter Henry FSAA Woodington, Bubb & Co. London and Maidenhead 1930-09-01 Incorporated Accountants' Journal 499 Cooper William NA Derby 1911-08-01 Financial Circular (IMTA) 147 Cooper William 79 FCA Derby 1919-02-01 Financial Circular (IMTA) 64 Cooper William F.A. 64 FCA, ASAA Wm. F.A. Cooper & Co London 1946-05-25 Accountant 285 Cooper Wm NA Derby 1911-03-01 Financial Circular (IMTA) 63 Copeland Albert Enoch Roberton CA Glasgow 1944-07-01 The Accountants' Magazine 244 Copeland Walter Frederick FCA A.C. Palmer & Co Leicester 1949-12-17 Accountant 677 Copley C. E. NA FCA Hart, Moss, Copley & Co. Rotherham & Barnsley 1962-07-21 Accountant 83 Copley Charles E. NA 1962-07-01 Accountancy 635 Coppack Philip NA 1966-10-01 Contra Green 91 Coppack, Charles ACA Barker, Coppack & Wickham Chester 1921-04-09 Accountant 416 Coppock Mrs 1928-01-01 Financial Circular (IMTA) 35 Corbishley J. NA ARANZ Walker and Corbishley 1951-04-30 The Accountants' Journal (NZ) 318 Corker Harold Frederick Seer 47 FSAA W. F. Corker & Son Sheffield 1939-04-01 Accountancy 271 Corker William Frederick FSAA W. F. Corker & Son Sheffield 1931-07-01 Incorporated Accountants' Journal 380 Corley Michael Arthur 24 ACA Smailes, Holtby and Gray Hull 1953-07-18 Accountant 87 Cormack David NA CA N/A History of Accounting and Accountants 365 Cornforth J. P. Bombay, India 1899-04-01 Incorporated Accountants' Journal 136 Cornish Norman John ASAA 1935-09-21 Accountant 408 Cornish Norman John ASAA Liverpool 1935-10-01 Incorporated Accountants' Journal 21 Cornwell S. W. NA FCA 1956-07-14 Accountant 39 Cornwell S.V.P. NA FCA Curtis, Jenkins, Cornwall & Co. Bristol 1965-07-01 Contra Green 8 Cornwell Stanley William FCA Curtis, Jenkins, Cornwell & Co. Bristol 1958-10-18 Accountant 486

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Cornwell Stanley William 72 FCA Curtis Jenkins, Cornwell & Co. Bristol, London and Newport 1958-11-01 Accountancy 629 Corridi Peter 1899-04-15 Accountant 429 Corrin J. B. NA FCA Baker & Co. Northampton 1959-06-20 Accountant 754 Corry George T. FCA(Ireland) Corry & Henderson Belfast 1946-03-02 Accountant 114 Corton Eric Carpendale NA FCA Carpendale Corton & Co. Leicester 1958-03-15 Accountant 312 Cossart Bertram 55 FCA Amsdon, Crossart & Wells London 1938-07-16 Accountant 78 Costain A. L. NA Douglas 1928-01-01 Financial Circular (IMTA) 35 Costello James Edward 76 FCA, FSAA James E. Costello & Co London 1933-04-08 Accountant 476 Costello James Edward FCA, FSAA James E. Costello & Co. London 1933-05-01 Incorporated Accountants' Journal 283 Costerton C. F. Scole 1891-03-07 Accountant 190 Cotman John Sell FCA Cotman, Hooper & Co Reading 1952-01-26 Accountant 99 Cottam Samuel E. 69 Manchester 1896-09-26 Accountant 786 Cotterill Arthur John ACA 1953-10-31 Accountant 513 Cotton David Nicholson CA 1934-06-01 The Accountants' Magazine 350 Cotton David Nicolson 1943-05-01 The Accountants' Magazine 164 Cotton George P. 63 1882-04-29 Accountant 5 Cotton Mr 1891-12-12 Accountant 875 Couling Frank Herbert ASAA W. B. Peat & Co. London 1918-01-01 Incorporated Accountants' Journal 68 Couling P. W. NA ACA 1966-10-01 Contra Green 111 Coull Stewart M'Leod 23 James Findlay Edinburgh 1917-08-01 The Accountants' Magazine 377 Coulson E. T. FCA Robinson, Coulson & Co. Scarborough 1964-08-29 Accountant 269 Coulson H. O. H. NA FCA Barton, Mayhew & Co. 1967-02-01 Contra Green 143 Coulson Samuel Twentyman 94 FCA West Hartlepool 1961-03-01 Accountancy 186 Coupar William London 1918-12-01 The Accountants' Magazine 490 Courtown Earl of NA 1966-10-01 Contra Green 97 Cousins Donald 1964-04-18 Accountant 502 Cousins Herbert Leslie ACA Price Waterhouse & Co London 1941-08-23 Accountant 105 Coutts Paul Campbell 22 Davidson & Workman Glasgow 1918-11-01 The Accountants' Magazine 417 Cover Charles William ACA G.N. Read, Son, Cocke & Watson London 1926-12-11 Accountant 851 Cowan Arthur H. N. Wood & A. J. Mair Sunderland 1916-10-01 Incorporated Accountants' Journal 5 Cowan Francis CA 1932-01-01 The Accountants' Magazine 7 Cowan I. M. NA ` Scarborough 1928-10-01 Financial Circular (IMTA) 305 Cowan I. M. NA FSAA, FIMTA 1964-06-13 Accountant 790 Cowan R. 19 Moores, Carson & Watson Glasgow 1915-08-01 The Accountants' Magazine 438 Cowan Robert Cameron CA 1898-11-01 The Accountants' Magazine 541 Cowan Robert Cameron NA CA N/A History of Accounting and Accountants 365 Cowan Roderick Robinson ACA G.F. Wildash & Co Worthing 1946-07-13 Accountant 21 Cowan Ronald 19 Moores, Carson & Watson Glasgow 1915-08-07 Accountant 176 Cowan-Douglas Hugh NA Aitken, Mackenzie & Clapperton 1947-01-01 The Accountants' Magazine 4 Cowan-Douglas Hugh 64 CA Brown, Fleming & Murray Glasgow 1960-07-23 Accountant 130 Cowdy Cecil J.H. FSAA,RD 1937-11-06 Accountant 636 Cowley Douglas Sainsbury 62 ACA Abingdon 1946-01-05 Accountant 6 Cox Arthur Cleveland 36 FCA Birmingham 1888-06-16 Accountant 380 Cox Benjamin 1895-12-07 Accountant 1000 Cox Cecil T. NA FPANZ Bowden, Bass & Cox Wellington, NZ 1952-06-01 The Accountants' Journal (NZ) 337 Cox Clement Henry NA CA N/A History of Accounting and Accountants 365 Cox Cyril 68 FCA Begbie, Robinson, Cox & Knight Tonbridge 1945-03-03 Accountant 108 Cox Cyril NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 27 Cox Cyril NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 33 Cox Edward ASAA Worcester 1908-04-01 Incorporated Accountants' Journal 157

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Cox Frank Seymour 65 ACA Cox & Furse Birmingham 1941-06-28 Accountant 470 Cox Herbert FCA Woodman, Cox & Wilkins London 1956-12-29 Accountant 694 Cox R. W. NA FCA Stanley Blythen & Co. Nottingham 1965-02-13 Accountant 196 Cox Reginald Edward ACA Singapore 1944-03-25 Accountant 143 Cox Robert Walker NA 1965-03-01 Accountancy 197 Cox Rodney Felton NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 39 Cox Thomas Olaf ACA Godfrey Taylor, Cox & Co Bristol 1938-11-19 Accountant 688 Coxon Alfred 73 FSAA Coxon, Bannister & Gothard Burton-on-Trent 1927-12-24 Accountant 862 Coxon Alfred FSAA Coxon, Bannister & Gothard Burton-on-Trent 1928-01-01 Incorporated Accountants' Journal 118 Coxon Charles Edward ASAA Wakefield 1903-08-01 Incorporated Accountants' Journal 251 Crabtree Cressweller ACA Cresswell Crabtree and Son Hebden Bridge 1938-11-24 Accountant 722 Crabtree Richard 93 ACA R. Crabtree & Sons Hedden Bridge 1940-04-20 Accountant 458 Cracknell Charles George Raphael Deloitte, Plender, Griffiths & Co. 1918-01-19 Accountant 55 Crafter William James 68 FCA London 1961-02-01 Accountancy 126 Crafter William James 68 FCA 1961-02-04 Accountant 146 Craggs J. J. ACA Craggs, Turketine & Co. London 1917-03-03 Accountant 221 Craggs John FCA 1928-06-01 Incorporated Accountants' Journal 316 Craggs John George 73 FCA, MVO Craggs & Co London 1928-05-12 Accountant 668 Craig Alexander Edinburgh 1898-01-01 The Accountants' Magazine 48 Craig Alexander NA CA N/A History of Accounting and Accountants 365 Craig Alfred Thomas 85 ACA Messrs. Craig, Son & Lermit London 1929-03-16 Accountant 332 Craig Bevan Hoyte 59 FCA Broxbourne 1947-04-26 Accountant 235 Craig Donald 66 FSAA Robert Craig & Son Sheffield 1946-04-06 Accountant 184 Craig Donald 66 FSAA Robert Craig & Son Sheffield 1946-05-01 Accountancy 172 Craig Donald Dudley 46 ACA, ASAA Robert Craig & Son Sheffield 1955-04-01 Accountancy 160 Craig James FSAA Cooper, Craig & Craig London & Glasgow 1909-02-01 Incorporated Accountants' Journal 124 Craig James Craig CA 1931-04-01 The Accountants' Magazine 209 Craighead Alexander Knight 77 ASAA Maxtone, Graham & Sime Edinburgh 1945-07-01 Accountancy 204 Cram James Graham CA Dundee 1945-12-01 The Accountants' Magazine 375 Crane Henry Ebrey 61 ACA Chester 1933-02-11 Accountant 186 Crane Henry Hunt ASAA Cardiff 1902-12-01 Incorporated Accountants' Journal 58 Crane Thomas Henry 80 FCA, JP Davies & Crane Southport 1928-03-17 Accountant 400 Craven W. H. FSAA Kimberley, South Africa 1897-02-01 Incorporated Accountants' Journal 71 Crawford E. W. NA 1923-12-15 The Balance 18 Crawford Frederick Johnson CA Romanes & Munro Edinburgh 1938-03-01 The Accountants' Magazine 151 Crawford John Russell 20 R. W. & J. A. Sisson & Alden Newcastle-upon-Tyne 1916-10-14 Accountant 336 Crawford Robert A. M. Carstairs Glasgow 1918-12-01 The Accountants' Magazine 467 Crawford Robert CA Derrick & Company Singapore 1945-05-01 The Accountants' Magazine 169 Crawford Robert Norman NA FCA N/A A history of accountants in Ireland 354 Crawford W. E. NA FCA 1955-03-12 Accountant 289 Crawford W. E. NA FCA 1955-04-19 Accountant Irish Supplement 38 Crawford W. E. NA 1955-05-21 Accountant Irish Supplement 62 Crawford Walter Glen 28 CA Martin, Currie & Co. Edinburgh 1932-11-01 The Accountants' Magazine 561 Crawford William Edmiston NA FCA N/A A history of accountants in Ireland 355 Crawford William Ernest ACA 1959-01-24 Accountant 108 Crawshaw Norman Frederic ASAA Plymouth 1930-12-01 Incorporated Accountants' Journal 91 Cree Robert Scott 30 Russ & Cree Glasgow 1917-12-01 The Accountants' Magazine 486 Cree Robert Scott CA Russ & Cree Glasgow 1917-12-15 Accountant 476 Cressey S. NA Hull 1925-03-01 Financial Circular (IMTA) 130 Cressey S. NA Bristol 1928-01-01 Financial Circular (IMTA) 35

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Crew Bernardo Thomas 73 FCA Crew. Turnbull & Co London 1941-06-28 Accountant 470 Crew Dennis 44 FCA Crew, Turnbull & Co London 1943-10-23 Accountant 203 Crewdson Ernest FCA Crewdson, Youatt & Howard Manchester 1918-07-06 Accountant 11 Crichton Lloyd James CA Manila 1946-09-01 The Accountants' Magazine 329 Crick David Norman 36 FSAA Hughes & Allen Paris 1939-10-01 Accountancy 24 Crighton William Bisset 41 CA Colombo 1945-07-01 The Accountants' Magazine 274 Critchley Harry Samuel FCA Critchley, Ward & Pigott Oxford 1960-01-01 Accountancy 54 Croall William John Edinburgh 1914-04-01 The Accountants' Magazine 236 Crocker William Henry FCA Morris, Crocker & Co Portsmouth 1947-09-27 Accountant 206 Croft Joseph 72 ACA Croft & Brooke Dewsbury 1930-05-24 Accountant 677 Crombie D. A. F. NA CA, FPANZ Clark, Menzies, Griffin & Co. Wellington, NZ 1946-03-30 The Accountants' Journal (NZ) 220 Crombie D. A. F. NA Clarke, Menzies, Griffin & Co. 1950-06-30 The Accountants' Journal (NZ) 354 Crombie D. A. F. NA FPANZ Clarke, Menzies and Co. Wellington, NZ 1952-04-01 The Accountants' Journal (NZ) 268 Crombie David Alexander Ford NA Clark, Menzies, Griffin & Co. Wellington, New Zealand 1946-06-01 The Accountants' Magazine 222 Crombie John Milward CA 1946-01-01 The Accountants' Magazine 7 Crompton Edmund 46 FCA Lee 1937-09-25 Accountant 424 Crompton James Bristol 1924-08-01 Financial Circular (IMTA) 302 Crompton James FSAA Bristol 1924-09-20 Accountant 396 Crompton James FSAA Bristol 1924-10-01 Incorporated Accountants' Journal 15 Crompton William FSAA F. Walmsley & Co. Manchester 1936-07-01 Incorporated Accountants' Journal 367 Crook Benson ASAA 1917-09-01 Accountant 166 Crook Benson ASAA 1917-09-01 Incorporated Accountants' Journal 257 Crook George Edward Albert 63 ASAA London 1952-12-01 Accountancy 420 Crook Samuel NA Darwen 1913-01-01 Financial Circular (IMTA) 33 Crookes Herbert NA 1928-06-01 The Institute of Book-Keepers Journal 43 Cropper L. Cuthbert FCA Knox, Cropper & Co. 1930-09-01 The Institute of Book-Keepers Journal 90 Cropper Lionel Cuthbert NS FCA Knox, Cropper & Co. N/A British Accountants (Arno Press, 1980) n/a Cropper Lionel Cutherbert FCA London 1930-09-06 Accountant 332 Crosbie Arthur Manners Hammersmith 1914-01-01 Associated Accountants' Journal 41 Crosbie William 71 FCA Quilter, Welton, Crosbie & Co. London 1888-06-09 Accountant 367 Crosland Arthur 71 ACA, ASAA 1954-03-27 Accountant 354 Crosland Arthur 71 ACA, ASAA Manchester 1954-05-01 Accountancy 200 Crosland Frederick C. ASAA Leeds 1932-01-09 Accountant 47 Crosland Frederick Charles ASAA Fredk. C. Crosland and Co. 1932-02-01 Incorporated Accountants' Journal 166 Crosland Herbert ASAA Sheffield 1917-06-01 Incorporated Accountants' Journal 183 Crosoer Edwin Sidney George Mackeurtan, Son & Crosoer Durban, South Africa 1934-06-01 Incorporated Accountants' Journal 313 Cross Daisy ASAA Manchester 1954-03-01 Accountancy 120 Cross E. NA FCA Harrison & Sedgwick Derby 1961-06-10 Accountant 739 Cross Henry John 91 ACA 1955-02-26 Accountant 250 Crossley G. H. 54 Huddersfield 1924-04-01 Financial Circular (IMTA) 146 Crowder Joseph Frederick 85 ASAA Macclesfield 1944-08-05 Accountant 66 Crowder W. I. R. (Junior) Carlisle 1914-04-01 Financial Circular (IMTA) 128 Crowder W. I. R. (Senior) 94 Carlisle 1914-04-01 Financial Circular (IMTA) 128 Crowley Michael FCA, FSAA M.Crowley & Co Dublin 1926-07-31 Accountant 168 Crowley Michael FSAA Dublin 1926-09-01 Incorporated Accountants' Journal 437 Crowley Michael NA FCA, FSAA M. Crowley & Co. Dublin N/A A history of accountants in Ireland 355 Crowley Niall NA FCA Stokes, Kennedy, Crowley & Co. N/A A history of accountants in Ireland 356 Crowley Vincent NA Kennedy, Crowley & Co. N/A A history of accountants in Ireland 356 Crowley Michael O'Keeffe NA FCA Crowley, Quinn & Co. New York N/A A history of accountants in Ireland 356 Crown Edward Robert 53 FCA Muras & Co. Wolverhampton 1956-10-20 Accountant 415

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Crowther William Frederick 69 ACA Crowther Bros Bolton 1940-02-03 Accountant 117 Croxton-Smith C. NA 1965-09-01 Accountancy 893 Croxton-Smith C. NA Watling & Partners 1969-06-01 Institute Newsletter 3 Croxton-Smith Claude NA FCA Watling & Partners Bristol 1956-10-20 Accountant 404 Croxton-Smith Claude NA FCA Watling & Partners Bristol 1970-06-01 Institute Newsletter 2 Croysdill Henry Croysdill, Saffery and Co. London 1876-10-07 Accountant 5 Cruickshank James Scott Ardshean 1914-10-01 Incorporated Accountants' Journal 21 Cruise Thomas Henry Edward Blackrock 1907-09-01 Incorporated Accountants' Journal 304 Crump V. C. L. NA Shrewsbury 1913-01-01 Financial Circular (IMTA) 32 Cryer John Carl 50 ASAA Leeds 1941-04-01 Accountancy 128 Cuckney Walter NA Chatham 1918-02-01 Financial Circular (IMTA) 81 Cudworth Alfred James FCA Impey Cudworth Lakin-Smith & Goode Birmingham/London 1926-05-01 Accountant 625 Cullen Archibald Hamilton 59 ACA Barnet 1922-02-04 Accountant 158 Culley Frederick Samuel 64 FCA Culley & Co Norwich 1930-03-08 Accountant 323 Culley Samuel FCA Norwich 1899-01-14 Accountant 58 Culley Samuel 78 FCA Norwich 1899-01-21 Accountant 89 Culley Samuel W. 56 FCA Needham & Culley Cardiff 1933-02-11 Accountant 186 Culpin Henry Doncaster 1913-02-01 Incorporated Accountants' Journal 115 Culshaw William NA Westminster 1912-07-01 Financial Circular (IMTA) 311 Culshaw William 51 Wesminster 1919-05-01 Financial Circular (IMTA) 137 Culshaw William ASAA London 1919-06-01 Incorporated Accountants' Journal 172 Cumberland Bentinck Howard 1943-08-28 Accountant 108 Cumming Arthur George H. Garman & Co. London 1899-12-01 Incorporated Accountants' Journal 55 Cumming Harry 66 Preston and Blackpool 1951-02-01 Accountancy 80 Cumming Robert Harrold NA CA Chas. A. Clarke & Son Brisbane 1927-12-01 The Accountants' Magazine 634 Cummins Charles Dublin 1904-05-01 Incorporated Accountants' Journal 188 Cunha Herbert Augustus FSAA Kingston, Jamaica 1916-02-01 Incorporated Accountants' Journal 113 Cunningham George D. NA CA 1938-12-01 The Accountants' Magazine 590 Cunningham Harry 45 FSAA Cunningham, Priestley & Co. Sheffield 1946-05-01 Accountancy 172 Cunningham James Sandeman 32 Maxtone Graham & Sime Montreal, Canada. 1916-12-01 The Accountants' Magazine 505 Cunningham James Sandeman 32 CA 1916-12-02 Accountant 531 Curle R. O. NA Wallace & Somerville Edinburgh 1947-01-01 The Accountants' Magazine 4 Currie Douglas CA 1940-12-01 The Accountants' Magazine 503 Currie George W. NA CA Martin, Currie & Co. Edinburgh 1934-07-01 The Accountants' Magazine 433 Currie William Crawford 77 CA 1961-07-08 Accountant 59 Curtis George James Barron FSAA Bath 1938-04-01 Incorporated Accountants' Journal 231 Curtis John 86 FCA Curtis, Jenkins & Co. Bristol 1894-12-15 Accountant 1114 Curtis John Curtis, Jenkins & Co. Bristol 1895-03-16 Accountant 262 Curtis John FCA Curtis, Jenkins & Co Bristol 1918-11-23 Accountant 283 Curtis Joseph Daborn 46 CA 1944-02-01 The Accountants' Magazine 71 Cutforth Arthur 76 FCA Deloitte, Plender, Griffiths & Co. 1958-04-12 Accountant 442 Cutforth Arthur FCA Deloitte, Plender, Griffiths & Co. 1958-04-19 Accountant 469 Cutforth Arthur NS FCA Deloitte, Plender, Griffiths & Co. London N/A British Accountants (Arno Press, 1980) n/a Cutforth Arthur Edwin 76 Deloitte, Plender, Griffiths and Co. 1958-04-01 Accountancy 166 Cuthbert J. D. H. FAA 1923-09-01 Associated Accountants' Journal 309 Cuthbert R. L. New York, USA 1915-08-01 The Accountants' Magazine 439 Cuthbert Robert Lancelot CA, CPA New York 1915-07-17 Accountant 86 Cuthbert Stanley 75 Edinburgh 1939-08-01 Accountancy 440 Cuthbertson J. R. NA FCA 1966-06-01 Contra Green 82 Cutler Douglas Ronald 1942-09-01 The Institute of Book-Keepers Journal 42

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Daffarn John William 74 FSAA Saunders, Daffarn & Saunders London 1956-06-01 Accountancy 258 Daffern Thomas Mason 76 FSAA Leigh Mills Co Coventry 1931-08-15 Accountant 273 Daffern Thomas Mason FSAA Coventry 1931-09-01 Incorporated Accountants' Journal 518 Daffern Thomas Wells 70 FCA, FSAA Daffern and Co. Coventry 1954-08-01 Accountancy 328 Dalal Homi Pestonji 51 ASAA, ACIS Bombay, India 1956-05-01 Accountancy 198 Dalgleish Leslie B. 30 CA Johannesburg 1910-11-01 The Accountants' Magazine 505 Dalgliesh John Erskine 65 CA Dalgliesh & Tullo Edinburgh 1949-07-09 Accountant 47 Dalglish James Duncan Stirling 30 CA Port Elizabeth, Cape Colony 1908-11-01 The Accountants' Magazine 528 Dall George E. Edinburgh 1927-03-01 Incorporated Accountants' Journal 211 Dall Thomas NA CA N/A History of Accounting and Accountants 365 Dallachy James Waddel NA CA Craston, Thomson & Allison 1964-04-04 Accountant 411 Daly James Malachy 28 ACA Welwyn Garden City 1937-12-18 Accountant 836 Daly Richard Ryland FCA Chalmers, Wade & Co Liverpool 1923-04-28 Accountant 654 Daniel C. R. NA FCA J. & H. S. Metcalf Cardiff 1959-08-22 Accountant 108 Daniels George William Manchester 1938-01-01 Incorporated Accountants' Journal 130 Daniels Harold G. NA FCA Alfred Simmons & Co. 1963-09-14 Accountant 335 Dansken George Alexander 29 CA M'Lay, M'Allister & M'Gibbon 1927-01-01 The Accountants' Magazine 8 Daphne Arthur W. S. Dawson London 1914-12-26 Accountant 779 Darlington Frederick 47 ACA Thomas Brittain & Co Birmingham 1940-08-03 Accountant 96 Darnell Edward Newcastle-upon-Tyne 1911-11-01 Financial Circular (IMTA) 231 Darnell Edward NA Newcastle-upon-Tyne 1920-07-01 Financial Circular (IMTA) 195 Darnell Edward NA Newcastle 1926-01-01 Financial Circular (IMTA) 65 Dart Edward Walter 24 ACA Messrs. R.H. March, Sons & Co Paris 1929-05-11 Accountant 587 Davey George Gregory 62 Plymouth 1900-11-01 Financial Circular (IMTA) 14 Davidson Alan Forster 48 FCA North Shields 1928-01-21 Accountant 89 Davidson Andrew CA James Meston & Co. Aberdeen 1926-07-01 The Accountants' Magazine 353 Davidson Farquhar B. 21 Aitken, Mackenzie & Clapperton Glasgow 1915-11-01 The Accountants' Magazine 517 Davidson Farquhar Biggam 21 Aitken, Mackenzie & Clapperton Glasgow 1915-09-25 Accountant 384 Davidson H. S. 19 John Mann & Son Glasgow 1915-06-01 The Accountants' Magazine 318 Davidson H. S. 19 John Mann & Son Glasgow 1915-06-12 Accountant 800 Davidson Harry David CA 1924-05-01 The Accountants' Magazine 312 Davidson Henry Alexander CA 1943-11-01 The Accountants' Magazine 302 Davidson John Philip J. W. Davidson & Co. Liverpool 1916-09-02 Accountant 199 Davidson John William FCA J.W. Davidson, Cookson & Co Liverpool 1921-03-05 Accountant 272 Davidson Joseph Thomas 68 FSAA Davidson & Verity Leeds 1934-01-13 Accountant 36 Davidson Joseph Thomas FSAA Davidson & Verity Leeds 1934-02-01 Incorporated Accountants' Journal 172 Davidson L. M. NA CA James Meston & Co. 1937-03-01 The Accountants' Magazine 143 Davidson Ralph George 73 FSAA Dorking 1954-12-01 Accountancy 476 Davidson W. L. NA CA 1934-11-01 The Accountants' Magazine 546 Davidson William Phythian FCA Deane & Davidson Liverpool 1939-06-03 Accountant 739 Davie Arthur NA ASAA Hull 1912-04-01 Financial Circular (IMTA) 230 Davie John 57 FCA Davie, Parsons & Co London 1938-03-12 Accountant 372 Davie John 57 CA Davie, Parsons & Co. London 1938-04-01 The Accountants' Magazine 213 Davies Basil Owen ACA Grace, Darbyshire & Todd Bristol 1945-04-14 Accountant 174 Davies Edward FCA Deloitte, Plender, Griffiths & Co London 1919-09-20 Accountant 248 Davies Edward Emerson FCA R. H. March, Son & Co. Cardiff 1954-11-20 Accountant 540 Davies Frank FCA London 1927-02-26 Accountant 308 Davies G. W. NA FCA Edmonds & Co. Eastbourne 1960-06-04 Accountant 711 Davies H. E. M. 44 Laurie, Ladbury & Davies 1899-07-15 Accountant 750 Davies Harold Bratton 34 ACA London 1922-02-11 Accountant 179

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Davies Henry J.P., FCA Davies & Crane Preston 1908-05-23 Accountant 768 Davies Henry G.T. ACA Davies, Son & Weeks London 1919-09-09 Accountant 136 Davies Herbert 1899-07-22 Accountant 778 Davies J.M. 49 FCA M.C. Everett, Morgan & Grundy London 1945-03-24 Accountant 141 Davies James Mair NA CA Davies, Lochhead & Co. Glasgow 1942-05-01 The Accountants' Magazine 196 Davies John NA FCA 1966-12-01 Contra Green 116 Davies John E. H. NA FCA 1965-02-13 Accountant 197 Davies John E. H. NA 1965-03-01 Accountancy 197 Davies Joseph 67 Warrington 1895-03-30 Accountant 298 Davies Joseph Warrington 1895-04-01 Incorporated Accountants' Journal 118 Davies Llewellyn Crichton CA 1918-04-01 The Accountants' Magazine 170 Davies Osman Woodward 60 FSAA O. W. Davies, Mumford and Co. Kidderminster 1945-01-01 Accountancy 82 Davies Theodore Llewelyn 1905-09-01 Incorporated Accountants' Journal 284 Davies Thomas Watkin Bulawayo 1905-11-01 Incorporated Accountants' Journal 45 Davies Tudor FCA Tudor Davies & Co. Bridgend 1965-11-27 Accountant 704 Davies W. Allison NA Preston 1915-05-01 Financial Circular (IMTA) 136 Davies W. Allison NA 1925-06-01 Financial Circular (IMTA) 229 Davies W. Allison NA 1926-05-01 Financial Circular (IMTA) 258 Davies W. Allison NA FSAA Preston 1926-07-01 Financial Circular (IMTA) 372 Davies W. Allison NA 1927-07-01 Financial Circular (IMTA) 218 Davies Walter Ambler Davies & Crane Preson 1915-07-10 Accountant 45 Davies William Allison 79 FSAA, FIMTA Preston 1956-07-01 Accountancy 298 Davies William Norman FCA Nevill, Hovey, Smith & Co Paignton 1941-03-08 Accountant 197 Davis Arthur John 88 FCA Arthur J. Davis & Co Pagham 1944-11-11 Accountant 246 Davis Basil John 68 FCA Wilson, Davis & Co. London 1960-09-24 Accountant 402 Davis Clement Henry C.H. Davis & Son South Yarra 1928-09-22 Accountant 396 Davis G. L. B. 39 East Ham 1918-12-01 Financial Circular (IMTA) 361 Davis George Leigh B. ASAA London 1918-12-01 Incorporated Accountants' Journal 47 Davis Thomas FSAA Thomas Davis & Co. Sydney & Newcastle, New South 1914-03-01 Incorporated Accountants' Journal 153 Davis William Albert FSAA Edinburgh 1923-10-01 Incorporated Accountants' Journal 18 Davis Wm. Gilbert ASAA Hanwell 1918-03-16 Accountant 235 Davison E. H. NA FCA 1961-04-15 Accountant 435 Davison George Guy 26 York 1914-09-01 Financial Circular (IMTA) 283 Davison William FCA Sunderland 1929-12-07 Accountant 743 Dawe Nellie May ASAA Annan, Dexter & Co. 1942-02-21 Accountant 113 Dawe Nellie May 50 ASAA Annan, Dexter & Co. London 1942-03-01 Accountancy 108 Dawes Richard NA AACCA 1957-05-18 Accountant 610 Dawson A. B. NA Lytham-St.-Annes 1924-05-01 Financial Circular (IMTA) 195 Dawson Alfred Ernest NA FCA J. Sedgwick & Co. Dublin 1961-05-13 Accountant 594 Dawson Alfred Ernest NA FCA N/A A history of accountants in Ireland 357 Dawson Benjamin Clapham ASAA Fuller, Dawson & Co. Leeds 1915-04-01 Incorporated Accountants' Journal 155 Dawson Charles Stanley FCA C. Stanley Dawson & York Bournemouth 1954-01-16 Accountant 79 Dawson Robert Southworth 49 ACA Bradford 1923-05-05 Accountant 704 Dawson Sidney S. FCA Dawson, Graves & Co Liverpool 1926-05-29 Accountant 758 Dawson Sidney S. 58 FCA Dawson, Chevalier & Graves Liverpool N/A British Accountants (Arno Press, 1980) n/a Dawson Sidney Stanley NA FCA Dawson, Chevalier & Graves Liverpool 1915-11-20 Accountant 603 Dawson Sydney 23 Thompson & Broadbent Leeds 1916-07-22 Accountant 82 Dawson Walter 64 ACA Walter Dawson & Son Dewsbury 1924-05-03 Accountant 746 Dawson William 89 Milburn & Dawson 2011-02-14 Northern Account 8 Day Alfred 1941-03-01 The Institute of Book-Keepers Journal 73

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Day Alfred 82 1941-03-01 The Institute of Book-Keepers Journal 77 Day Harold John Terrett 56 FCA, FSAA Peat, Marwick, Mitchell & Co. Birmingham 1950-12-01 Accountancy 454 Day Harry FCA Harry Day & Co Worcester 1910-04-09 Accountant 508 Day William 62 FCA Day, Smith & Hunter Maidstone & North Harrow 1954-02-13 Accountant 190 Day William George 65 ACA, JP Harry Day & Co Worcester 1940-10-05 Accountant 268 De Marco Domenico 46 CA 1947-07-01 The Accountants' Magazine 301 de Paula F. Clive NA FCA, FCWA Robson, Morrow & Co. 1966-10-01 Contra Green 91 de Paula F. Clive NA FCA, FCWA 1967-02-01 Contra Green 144 De Paula F. R. M. FCA 1955-01-15 Accountant 82 De Paula F. R. M. FCA 1955-01-22 Accountant 105 De Paula Frederic Rudolf Mackley 72 FCA 1954-12-18 Accountant 645 De Paula Frederic Rudolf Mackley 72 FCA 1954-12-18 Accountant 645 De Paula Frederic Rudolf Mackley FCA 1954-12-25 Accountant 705 De Paula Frederic Rudolf Mackley De Paula, Turner, Lake & Co. N/A Dictionary of business biography 71 De Russett Henry London 1928-11-01 Incorporated Accountants' Journal 33 Deacon Alfred Gladstone FSAA Alfred G. Deacon & Co. Manchester, London and Leicester 1932-04-01 Incorporated Accountants' Journal 260 Deacon Ernest William NA Cheltenham 1923-01-01 Financial Circular (IMTA) 39 Deacon William Benn ASAA Henry Steele Manchester 1917-06-01 Incorporated Accountants' Journal 184 Deakin Norris Henry FCA Deakin & Webster Sheffield 1919-03-15 Accountant 209 Dean A. E. NA Swindon 1926-08-01 Financial Circular (IMTA) 446 Deane E.J. FCA, JP Deane & Davidson Liverpool 1943-10-16 Accountant 191 Dearden Fergus ASAA Lytham 1933-06-01 Incorporated Accountants' Journal 337 Dearden William 80 FCA Dearden, Gilliat & Co Manchester 1942-12-12 Accountant 360 Deas Alexander David 64 CA Gourlay & Deas 1934-05-01 The Accountants' Magazine 291 Deas Alexander David 64 CA Gourlay & Deas Glasgow 1934-05-05 Accountant 619 Deas George CA Edinburgh 1919-04-01 The Accountants' Magazine 213 Deas George CA Edinburgh 1919-04-01 The Accountants' Magazine 213 D'eath Leslie Ephraim Alfred ACA Oliver Lusher & Co Bury St Edmunds 1942-07-25 Accountant 52 Deed Herbert Alfred FCA Evans, Fripp, Deed & Co London 1939-03-18 Accountant 360 Defoe Daniel 1986-12-01 Accounting History 33 Deloitte W. W. 1899-05-06 Accountant 518 Deloitte W. W. NS Deloitte & Halliday Manchester N/A British Accountants (Arno Press, 1980) n/a Deloitte William Welch 80 FCA Deloitte, Dever, Griffiths & Co. London 1898-08-27 Accountant 831 Deloitte William Welch Deloitte, Haskin & Sells N/A Dictionary of business biography 59 Deloitte William Welsh Deloitte, Dever, Griffiths & Co. London 1898-09-01 Incorporated Accountants' Journal 205 Dempsey Gerald Patrick NA FCA N/A A history of accountants in Ireland 357 Dempsey Jeremiah Francis NA ACA N/A A history of accountants in Ireland 357 Dempster Charles Ferrier 52 CA Chatham 1934-05-05 Accountant 619 Dempster Gilbert C. Glasgow 1897-12-04 Accountant 1160 Dempster Robert 72 CA Robert Dempster & Brechin 1923-11-01 The Accountants' Magazine 583 Denford J. NA ARANZ 1949-06-30 The Accountants' Journal (NZ) 280 Denman George 1896-09-26 Accountant 780 Dennehy Charles John ACA Charles Dennehy & Co Bristol 1933-02-04 Accountant 144 Densem W. G. NA FCA Deloitte, Plender, Griffiths & Co. 1955-03-12 Accountant 289 Densem Wilfrid Guy NA FCA Deloitte, Plender, Griffiths & Co. London 1963-06-08 Accountant 749 Densem Wilfrid Guy NA 1963-06-15 Accountant 788 Densem Wilfrid Guy NA FCA Deloitte, Plender, Griffith & Co. London 1964-06-06 Accountant 717 Densham William FSAA Densham & Sherlock Melbourne, Australia 1914-05-01 Incorporated Accountants' Journal 225 Denson Norman Arthur ACA Poppleton & Appleby Birmingham 1936-01-11 Accountant 42 Dent Ann NA 1967-12-01 Contra Green 177

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Dent C. E. NA 1967-02-01 Contra Green 141 Dent E. Ann NA Howard, Howes & Co. 1966-12-01 Contra Green 117 Denton Basil Luis 79 FCA W. T. Walton & Son West Hartlepool 1954-05-08 Accountant 530 Denton Basil Luis 79 FCA, FSAA Basil L. Denton and Co. West Hartlepool 1954-06-01 Accountancy 246 Denton Walter 56 ACA Leeds 1942-09-12 Accountant 160 Denton William NA FCA Denton & Son Liverpool 1937-10-16 Accountant 496 Denton William 81 FCA,TD,DL Liverpool 1946-11-09 Accountant 244 Denyer Joseph G. NA ASAA Ogden, Palmer & Langton 1924-11-08 Accountant 672 Derbyshire Job Nightingale 87 FCA Derbyshire & Co. Nottingham & London 1954-04-24 Accountant 463 Derbyshire Samuel Patrick 71 FCA Derbyshire Bros./Derbyshire & Co. Nottingham 1931-02-28 Accountant 269 d'Erlanger Gerard 56 FCA 1962-12-15 Accountant 832 Derry William FSAA Leeds 1917-03-01 Incorporated Accountants' Journal 121 Derry William Leeds 1917-03-01 Financial Circular (IMTA) 139 Derwick Harold 61 FCA H. Derwick & Co. Leeds 1960-08-20 Accountant 263 Derwick Harold 61 FCA 1960-09-01 Accountancy 556 Deucher John South Africa 1898-09-10 Accountant 872 Dever Henry 63 FCA, FSS Deloitte, Dever, Griffiths & Co. London 1897-07-10 Accountant 682 Dever Henry FCA 1897-10-09 Accountant 939 Dewar Frederick T. & J. Martin Edinburgh 1917-03-01 The Accountants' Magazine 133 Dewar James Campbell CA 1927-01-01 The Accountants' Magazine 6 Dewdney Thomas Drew ASAA Durban 1915-03-01 Incorporated Accountants' Journal 126 Dewdney W. E. NA FCA Hudson Smith, Briggs & Co. Bristol & London 1961-07-08 Accountant 61 Dexter Edward 69 FCA Annan, Dexter & Co. London 1934-02-17 Accountant 247 Deyes W.Stanley 61 FCA, FCIS Simon Jude & West Liverpool 1932-02-13 Accountant 223 Diamond Frederick William FSAA Johannesburg 1929-08-01 Incorporated Accountants' Journal 362 Diamond John NA FCA 1966-06-01 Contra Green 81 Dias R. W. M. NA 1966-10-01 Contra Green 101 Dias R. W. M. NA 1967-02-01 Contra Green 144 Dick R. A. Y. 18 Alexander Tosh & Son Dundee 1915-04-01 The Accountants' Magazine 231 Dick Robert 53 CA 1942-03-01 The Accountants' Magazine 120 Dicker A. S. H. NA FCA Lovewell, Blake & Co. Norwich, Great Yarmouth & Lowestoft 1958-08-16 Accountant 196 Dicker Arthur Seymour Hamilton NA FCA Lovewell, Blake & Co. Norwich, Great Yarmouth & Lowestoft 1955-06-04 Accountant 628 Dicker Arthur Seymour Hamilton NA FCA Lovewell, Blake & Co. 1955-06-11 Accountant 669 Dicker Arthur Seymour Hamilton NA FCA Lovewell, Blake & Co. Norwich, Great Yarmouth & Lowestoft 1956-06-09 Accountant 654 Dicker Arthur Seymour Hamilton NA FCA Lovewell, Blake & Co. 1956-06-16 Accountant 690 Dickie Charles Swappe CA 1945-01-01 The Accountants' Magazine 7 Dickie George CA Aberdeen 1927-01-01 The Accountants' Magazine 7 Dickie Henry David NA N/A History of Accounting and Accountants 365 Dickie John NA CA 1935-07-01 The Accountants' Magazine 436 Dickie John NA N/A History of Accounting and Accountants 365 Dickie Robert Davidson CA Glasgow 1912-04-01 The Accountants' Magazine 220 Dickin Arnold Francis 54 FCA Cole, Dickin & Hills London 1928-12-15 Accountant 780 Dickinson A.Lowes NA FCA Price, Waterhouse & Co. London 1923-07-21 Accountant 85 Dickinson Alan Russell 28 ACA Germany 1944-02-12 Accountant 76 Dickinson Arthur Lowes NA Price, Waterhouse & Co. New York 1924-10-04 Accountant 525 Dickinson Arthur Lowes 75 MA, FCA, Sir Price Waterhouse & Co New York 1935-03-09 Accountant 345 Dickinson Arthur Lowes FCA Price, Waterhouse & Co. 1935-04-01 Incorporated Accountants' Journal 259 Dickinson Arthur Lowes Price, Waterhouse & Co. United States N/A Dictionary of business biography 103 Dickinson Arthur Lowes 75 FCA Price, Waterhouse & Co. London N/A British Accountants (Arno Press, 1980) n/a Dickinson Harry Bevitt FSAA J.W. Gibson and Co. Manchester 1921-05-01 Incorporated Accountants' Journal 153

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Dickinson Robert John Potter Blackpool 1904-09-01 Incorporated Accountants' Journal 274 Dickinson Walter Sigismund 45 ACA Howard, Maisey & Dickinson Bradford 1924-11-01 Accountant 646 Dickison William Smith 52 CA Hunter Smart & Dickison 1933-05-01 The Accountants' Magazine 279 Dickison William Smith 53 CA Hunter, Smart and Dickison Edinburgh 1933-05-20 Accountant 679 Dicksee Albert Arthur ACA London 1925-01-10 Accountant 64 Dicksee L. R. A. 1916-06-01 Associated Accountants' Journal 198 Dicksee L. R. A. (Roy) 1916-05-20 Accountant 579 Dicksee Lawrence R. NA FCA Sellars, Dicksee & Co. 1921-01-01 Accountant 3 Dicksee Lawrence R. 68 FCA, M.Com 1932-02-20 Accountant 236 Dicksee Lawrence R. FCA 1932-03-01 The Institute of Book-Keepers Journal 2 Dicksee Lawrence R. 1932-05-01 The Accountants' Magazine 326 Dicksee Lawrence R. NS FCA Sellars, Dicksee & Co. N/A British Accountants (Arno Press, 1980) n/a Dicksee Lawrence Robert FCA Sellers, Dicksee & Co. 1932-03-01 Incorporated Accountants' Journal 210 Dickson Albert ASAA Stoke-on-Trent 1951-10-01 Accountancy 400 Dickson Francis 49 CA Edinburgh 1900-08-18 Accountant 760 Dickson Francis CA Edinburgh 1900-11-01 The Accountants' Magazine 559 Dickson Francis NA CA N/A History of Accounting and Accountants 365 Dickson James Jobson NA CA N/A History of Accounting and Accountants 366 Dickson Leonard Walter CA Edinburgh 1919-08-01 The Accountants' Magazine 407 Dickson Leonard Walter CA Edinburgh 1919-08-01 The Accountants' Magazine 407 Dickson N. Drummond 30 CA M'Intyre & Rae Dundee 1922-04-01 The Accountants' Magazine 211 Dickson Thomas Goldie CA T. G. & L. W. Dickson 1905-11-01 The Accountants' Magazine 473 Dickson Thomas Goldie CA 1906-12-01 The Accountants' Magazine 554 Dickson William 35 ACA Dickson & Sadler Liverpool 1899-05-13 Accountant 544 Dickson William Purdie NA CA N/A History of Accounting and Accountants 366 Dilly William CA 1917-11-01 The Accountants' Magazine 454 Dingle John 23 T. E. Rowell North Shields 1916-11-18 Accountant 465 Dingwall Thomas CA 1912-04-01 The Accountants' Magazine 217 Dinwoodie David W. Milwain, Murray & Hay Glasgow 1917-06-01 The Accountants' Magazine 273 Dix Francis FSAA, CA Francis Dix, Bird & Co. Johannesburg, South Africa 1953-09-01 Accountancy 312 Dix Robert Alexander 84 Dix, Boyes and Company Pietermaritzburg, South Africa 1953-11-01 Accountancy 374 Dixey Charles James FCA London 1945-04-14 Accountant 174 Dixon Frank FCA, FSAA Alfred G. Deacon & Co. Leicester 1956-04-01 Accountancy 158 Dixon Frank Rochester ACA Deloitte, Plender, Griffiths & Co London 1909-05-15 Accountant 718 Dixon John Broumton ASAA Dixon, Wilson & Dixon London 1900-01-01 Incorporated Accountants' Journal 68 Dixon Nathaniel FSAA Dixon, Wilson & Dixon London 1899-05-01 Incorporated Accountants' Journal 157 Dixon Stanley NA ACA 1958-03-15 Accountant 312 Dixon Stanley NA FCA 1967-07-01 Institute Newsletter 1 Dixon Stanley NA FCA 1968-06-01 Institute Newsletter 1 Doak James M'Haffie NA 1945-02-01 The Accountants' Magazine 72 Dobbin William K. CA H. B. Brandon & Co. 1916-10-07 Accountant 307 Dobbin William Kinnear H. B. Brandon & Co. Belfast 1916-10-01 Incorporated Accountants' Journal 5 Dodd Dennis F. NA FCA Wenham Brothers & Co. 1958-06-14 Accountant 735 Dods William 27 CA Thomson M'Lintock & Co. London 1940-04-01 The Accountants' Magazine 179 Dodson James NA 1964-12-19 Accountant 782 Doherty W. R. NA FCA Cooper Brothers & Co. 1965-06-05 Accountant 791 Doherty W. R. NA 1965-07-01 Accountancy 717 Dolby Charles Edward 85 FSAA Charles E. Dolby & Son Liverpool 1946-05-25 Accountant 284 Dolby Charles Edward 85 FSAA Charles E. Dolby and Son Liverpool 1946-06-01 Accountancy 210 Dolby Charles Menlove 51 FSAA Charles E. Dolby and Son Liverpool 1947-06-01 Accountancy 146

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Donald Ian Seton 20 Glasgow 1916-08-19 Accountant 163 Donald Ian Seton 20 Glasgow 1916-11-01 The Accountants' Magazine 432 Donaldson Stuart London 1918-11-01 The Accountants' Magazine 417 Donn Benjamin NA 1964-12-19 Accountant 782 Donovan Robert Lorcan NA FCA N/A A history of accountants in Ireland 357 Doodson Norman NA FSAA, FIMTA 1962-06-09 Accountant 746 Doodson Norman NA FSAA, FIMTA 1965-06-19 Accountant 855 Dore Frederick William FSAA Durban 1915-03-01 Incorporated Accountants' Journal 126 Dougherty Richard CA Richard Dougherty & Co. Minneapolis 1927-01-01 The Accountants' Magazine 8 Doughty Percy 72 FCA Cooper-Parry, Hall, Doughty & Co. Derby 1955-03-19 Accountant 329 Douglas Christopher NA CA N/A History of Accounting and Accountants 366 Douglas Duncan 59 FSAA Gourock 1942-07-01 Accountancy 181 Douglas James CA, FSAA Douglas, MacKelvie, Galbraith and Co. Cape Town, South Africa 1952-01-01 Accountancy 50 Douglas Mowbray CA 1926-11-01 The Accountants' Magazine 510 Douglas R. A. NA ACA, ASAA, ACWA, ARANZ Blackburns, Robson, Coates & Co. Manchester 1952-05-01 The Accountants' Journal (NZ) 298 Douglas Robert Geddes 35 CA A. & J. Robertson Edinburgh 1945-05-01 The Accountants' Magazine 169 Douglas Robert Hardie NA CA N/A History of Accounting and Accountants 366 Douthwaite W. B. NA FCA Joshua Wortley & Sons Sheffield 1963-07-20 Accountant 87 Douthwaite W. B. NA 1963-08-01 Accountancy 758 Douthwaite William Bernard 58 FCA, OBE Joshua Wortley & Sons Sheffield 1940-02-03 Accountant 117 Dovercourt Lord 82 FCA Stanley Holmes & Co. London 1961-04-29 Accountant 543 Dovey John Edward 68 CA Edinburgh 1918-03-01 The Accountants' Magazine 124 Dovey Reginald Ernest Gordon FSAA Clarke, Dovey & Co. Cardiff and Swansea 1927-04-01 Incorporated Accountants' Journal 230 Dow Peter NA CA Mackinnon, Mackenzie & Co. Bombay 1939-11-01 The Accountants' Magazine 550 Dowcra Stephen 46 FCA Barnes, Dunn & Boughton London 1947-12-13 Accountant 383 Dowdell Ernest George Sayers & Wesson London 1918-04-13 Accountant 300 Dowden James Keith ASAA Salisbury 1916-04-01 Incorporated Accountants' Journal 155 Dowling Alfred Ernest FSAA Potchefstroom, Transvaal 1906-03-01 Incorporated Accountants' Journal 134 Dowling James Thompson NA CA Thomson McLintock & Co. Glasgow 1957-03-30 Accountant 354 Dowling James T. NA Thomson M'Lintock & Co. Glasgow 1946-07-01 The Accountants' Magazine 264 Down Alastair Frederick NA CA 1943-05-01 The Accountants' Magazine 165 Downe Alastair F. NA 1941-07-01 The Accountants' Magazine 359 Downe John Roderick 20 1941-07-01 The Accountants' Magazine 357 Downer Arthur Ernest FSAA 1931-01-03 Accountant 19 Downes Francis Alexander CA 1947-04-01 The Accountants' Magazine 168 Downes Margaret NA FCA Coopers & Lybrand Dublin N/A A history of accountants in Ireland 358 Downie Hay NA CA 1934-11-01 The Accountants' Magazine 547 Downs Alfred John 86 FCA A. J. Downs & Co. Hull & Grimsby 1955-04-30 Accountant 499 Downs Frederick William 39 ACA Rotherham 1946-04-27 Accountant 221 Drake George Wellesley FCA Hart Brothers, Drake & Co. 1960-07-30 Accountant 158 Drever John Barry Stewart 53 CA, CPA Lee. J. Howard Illinois 1945-05-01 The Accountants' Magazine 167 Drowley George ASAA Martin, Farlow & Co. London 1931-02-01 Incorporated Accountants' Journal 166 Drummond Arthur CA 1904-03-01 The Accountants' Magazine 183 Drummond Arthur NA CA N/A History of Accounting and Accountants 366 Drummond James 76 CA Honeyman & Drummond Glasgow 1916-08-01 The Accountants' Magazine 414 Drummond Lewis Smith FSAA L. S. Drummond & Co. Sydney & Newcastle, New South 1914-03-01 Incorporated Accountants' Journal 153 Drummond Redvers White Smith CA Rennie, Lowick & Co. Singapore 1938-12-01 The Accountants' Magazine 589 Drummond Robt. K. 24 M'Clelland, Ker & Co. Glasgow 1918-11-01 The Accountants' Magazine 414 Drummond William Miller CA Polland & Bird Edinburgh 1916-07-15 Accountant 69 Drummond William Miller 37 CA James Pollard & Bird 1926-04-01 The Accountants' Magazine 192

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Drury Edward Hamilton 71 FCA Smailes, Holtby & Gray Hull 1937-11-13 Accountant 653 Dryden Ronald 74 FCA Dryden, Dorrington & Co Manchester 1953-06-20 Accountant 745 Drysdale Alfred Thomas Alfred T. Drysdale & Drysdale Buenos Aires, Argentina 1926-12-01 Incorporated Accountants' Journal 84 Drysdale H. D. NA CA 1933-01-01 The Accountants' Magazine 10 Drysdale H. D. NA CA 1937-06-01 The Accountants' Magazine 304 Drysdale Robert MacQuarrie 52 CA Price Waterhouse & Co London 1943-03-20 Accountant 151 Drysdale Robert MacQuarrie 52 CA Price, Waterhouse & Co. London 1943-05-01 The Accountants' Magazine 163 Drysdale Thomas Beveridge CA Dunfermline 1915-02-01 The Accountants' Magazine 139 Duart-Smith Frederick William FSAA, JP Duart-Smith, Baker & Price Gloucester 1945-06-16 Accountant 298 Duart-Smith Frederick William FSAA Duart-Smith, Baker & Price Gloucestershire 1945-07-01 Accountancy 204 Dubois Frederick 73 FSAA Dubois & Co. London 1955-06-01 Accountancy 236 Duck F.J. 72 FSAA Duck, Mansfield & Co London 1944-04-08 Accountant 166 Ducker C. R. NA 1934-12-08 Accountant 805 Ducker Charles Richard 1937-07-31 Accountant 157 Dudbridge Edward James ASAA S. J. Dudbridge & Sons Stroud 1895-11-01 Incorporated Accountants' Journal 14 Dudbridge John Stephen 89 FSAA S. J. Dudbridge & Sons Stroud 1954-10-01 Accountancy 408 Dudbridge Leonard 62 FSAA S. J. Dudbridge & Sons Stroud and Gloucester 1955-04-01 Accountancy 160 Dudbridge Sidney 69 FSAA S. J. Dudbridge & Sons Gloucestershire 1944-07-01 Accountancy 211 Dudgeon Philip Barrie 1953-07-18 Accountant Irish Supplement 104 Duff Campbell Kerr CA C.Kerr Duff & Co Glasgow 1936-07-25 Accountant 123 Duff Campbell Kerr CA, FFA C. Kerr Duff & Co. 1936-08-01 The Accountants' Magazine 480 Duff William Alexander CA, CA(SA), CA(SR) Geo. MacKenzie & Co Salisbury, Rhodesia 1965-10-30 Accountant 577 Duff William Alexander CA Geo. Mackenzie & Co. Rhodesia, Zambia & Malawi 1965-12-01 Accountancy 1151 Duffin George Brice NA FCA Pannell, Kerr Forster Belfast N/A A history of accountants in Ireland 358 Duffy Noel Lowe, Bingham & Matthews Shanghai, Hong Kong & London 1917-09-15 Accountant 204 Duffy Thomas P. 53 Turquand, Youngs, Weise, Bishop & Clarke 1888-04-28 Accountant 260 Dugdale George FSAA Martin and Acock Norwich 1953-11-01 Accountancy 374 Duguid David Walker CA China 1930-11-01 The Accountants' Magazine 564 Duguid 1924-01-01 Incorporated Accountants' Journal 88 Dunbar George Hargreave NA CA 1938-01-01 The Accountants' Magazine 8 Duncalf Edwin Allen ACA 1931-04-25 Accountant 531 Duncan Daniel M. 22 Wilson, Stirling & Co. Glasgow 1918-11-01 The Accountants' Magazine 417 Duncan Ernest Bailey 41 CA Robertson & Duncan Edinburgh 1924-01-01 The Accountants' Magazine 11 Duncan James NA Henderson & Loggie 1945-02-01 The Accountants' Magazine 72 Duncan John NA CA Thomson M'Lintock & Co. Glasgow 1946-05-01 The Accountants' Magazine 174 Duncan John 77 CA Thomson McLintock & Co. 1960-02-27 Accountant 261 Duncan R. G. C. 24 Paterson & Benzie Glasgow 1918-07-01 The Accountants' Magazine 287 Duncan Thomas 21 Barstow & Millar Edinburgh 1915-10-16 Accountant 475 Dundas George NA CA N/A History of Accounting and Accountants 366 Dundas James N/A History of Accounting and Accountants 366 Dunford Roy Craig 35 ACA Newcastle 1916-11-25 Accountant 487 Dunlop Alexander (Junr) NA CA N/A History of Accounting and Accountants 366 Dunlop Harry Douglas 27 CA Millar, Thomson & Dunlop Glasgow 1932-08-01 The Accountants' Magazine 508 Dunlop Ian George CA 1944-06-01 The Accountants' Magazine 200 Dunlop J. W. 22 Newcastle-upon-Tyne 1924-12-06 Accountant 832 Dunlop John Buchanan CA Glasgow 1947-06-01 The Accountants' Magazine 255 Dunlop John M'Cole 32 CA 1946-02-01 The Accountants' Magazine 37 Dunlop Robert Thomas FSAA Glasgow 1949-11-01 Accountancy 314 Dunlop Robert Thomas FSAA Glasgow 1949-12-01 Accountancy 343 Dunlop Ross Munn CA 1947-05-01 The Accountants' Magazine 206

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Dunlop William CA Dunlop & Murray 1928-05-01 The Accountants' Magazine 295 Dunlop William Henry FSAA 1933-12-01 Incorporated Accountants' Journal 102 Dunn A. H. NA Newport 1922-11-01 Financial Circular (IMTA) 264 Dunn John 78 CA Dunn & Todd Glasgow 1946-01-01 The Accountants' Magazine 8 Dunn John M'Leod NA CA Williamson & Dunn 1946-12-01 The Accountants' Magazine 413 Durham A. W. Robertson NA CA, FFA A. & J. Robertson Edinburgh 1934-05-01 The Accountants' Magazine 288 Durham Alexander Weir Robertson CA, FFA A. & J. Robertson 1941-12-01 The Accountants' Magazine 507 Durham James Alexander Robertson 61 CA, FFA Edinburgh 1910-01-01 The Accountants' Magazine 8 Duringer Charles Henry FCA Thornton & Co 1946-02-09 Accountant 74 Durose Arthur 67 FCA Hubbart, Durose & Pain Nottingham 1930-04-26 Accountant 550 Durose Sydney Truman 24 1917-04-28 Accountant 410 Durrant Clifford R. E. Starkie Leeds 1918-06-01 Incorporated Accountants' Journal 171 Duthie Norman W. NA CA Mann, Judd, Gordon & Co. Glasgow 1923-12-01 The Accountants' Magazine 612 Duxbury J.E. ASAA Blackburn 1913-07-12 Accountant 54 Duxbury John Eli ASAA Blackburn 1913-07-01 Incorporated Accountants' Journal 261 Duxbury John Percival 62 FSAA Nathaniel Duxbury, Son & Co. Blackburn 1951-09-01 Accountancy 360 Duxbury Nathaniel 88 FSAA Nathaniel Duxbury, Son & Co Blackburn 1947-09-27 Accountant 206 Duxbury Nathaniel 88 FSAA Nathaniel Duxbury, Son & Co. Blackburn 1947-12-01 Accountancy 292 Duxbury Percival Thomas NA FCA 1961-08-12 Accountant 220 Dybwad Thomas James 1931-06-20 Accountant 808 Dyer James Edward Stanley ASAA Edgar Oates & Co. Manchester 1917-11-01 Incorporated Accountants' Journal 28 Dymock Thomas CA 1922-11-01 The Accountants' Magazine 519 Eagleton Samuel Proud FCA, LL.D Wolverhampton 1900-03-03 Accountant 228 Earnshaw Jacob FSAA Jacob Earnshaw & Son Manchester 1908-11-01 Incorporated Accountants' Journal 50 Earnshaw Jacob Manchester 1909-10-01 Incorporated Accountants' Journal 7 Eason E. S. 21 Hudson, Smith, Briggs & Co. 1916-09-02 Accountant 199 Easton Cyril ACA Fawley, Judge & Easton Hull 1917-05-26 Accountant 505 Easton W. Lumsden 24 John Mann & Son Glasgow 1916-03-01 The Accountants' Magazine 148 Eastwood J. V. NA 1965-02-01 Accountancy 96 Eastwood J. Vernon NA FCA Hartley, Turner & Son Manchester 1965-01-16 Accountant 67 Eastwood John Vernon NA 1963-06-01 Accountancy 566 Eastwood Vernon NA FCA Hartley, Turner & Son Manchester 1963-07-20 Accountant 88 Eaton Marquis G. NA CPA Eaton & Huddle San Antonio, Texas 1956-10-06 Accountant 360 Eaton Marquis G. CPA San Antonio, Texas 1958-04-19 Accountant 469 Eaton Marquis G. 1959-08-08 Accountant 43 Eaves William 90 FCA Harry L. Price & Co. Manchester 1958-05-01 Accountancy 274 Eaves William 90 FCA 1958-05-03 Accountant 547 Ebsworth Harold F. W. Smith, Riches & Co. 1916-12-30 Accountant 615 Ebsworth Harold Riches, Hewitt & Co. London 1917-01-01 Incorporated Accountants' Journal 76 Ecroyd John R. 62 Accrington 1925-07-01 Associated Accountants' Journal 227 Eddell John Rudd 29 CA Edinburgh 1937-11-01 The Accountants' Magazine 503 Edey H. C. NA FCA 1962-06-09 Accountant 757 Edey H. C. NA 1963-11-01 Accountancy 999 Edey Harold C. NA FCA 1966-02-01 Contra Green 58 Edgar G. C. NA ARANZ Clarke, Menzies & Co. 1951-02-28 The Accountants' Journal (NZ) 228 Edgar G. C. NA ARANZ Blackburns, Robson, Coates & Co. London 1952-01-01 The Accountants' Journal (NZ) 163 Edgar Wm 48 West Hartlepool 1918-12-01 Financial Circular (IMTA) 361 Edgcumbe S. NA FCA Whitmarsh, Edgcumbe & Preedy Plymouth 1963-06-15 Accountant 798 Edgcumbe Stanley NA 1963-06-01 Accountancy 565 Edge Henry 70 FCA Blackburn 1901-02-23 Accountant 255

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Edge Robert Beasley 53 ACA Attley, Edge & Lambert Birmingham 1930-05-24 Accountant 677 Edmonds Ernest FCA Edmonds, Clover & Ackery Portsmouth 1941-12-13 Accountant 334 Edmonds William 59 FCA Edmonds, Son & Clover Portsmouth and London 1897-07-03 Accountant 662 Edmonds William 59 FCA, FRSS Edmonds, Son & Clover Portsmouth and London 1897-07-10 Accountant 683 Edmund Maldwyn FSAA Maldwyn Edmund & Co. Johannesburg, South Africa 1955-07-01 Accountancy 282 Ednie Robert William CA 1946-06-01 The Accountants' Magazine 224 Edwardes Raymond NA 1964-12-01 Accountancy 1099 Edwards Alfred Harman 66 FSAA, JP Edwards & Edwards Dorchester 1951-02-24 Accountant 197 Edwards Alfred Harman 66 FSAA Edwards and Edwards Dorchester 1951-03-01 Accountancy 124 Edwards Alfred Harman 66 FSAA Edwards and Edwards Dorchester 1951-06-01 Accountancy 206 Edwards Alfred Rendell 65 J.P., FSAA Edwards & Edwards Dorchester 1930-06-28 Accountant 843 Edwards Alfred Rendell FSAA Edwards & Edwards Dorchester 1930-07-01 Incorporated Accountants' Journal 396 Edwards C. H. 48 FCA Chester 1899-08-19 Accountant 884 Edwards Charles Lewis 63 FSAA, CBE London 1928-05-26 Accountant 743 Edwards Charles Lewis FSAA 1928-06-01 Incorporated Accountants' Journal 316 Edwards Ernest E. NA 1935-04-06 Accountant 484 Edwards H. T. FCA James and Edwards London 1890-09-01 Incorporated Accountants' Journal 121 Edwards Henry 74 FSAA Ashmole, Edwards & Goskar Swansea 1956-12-01 Accountancy 512 Edwards Henry Threlkeld FCA James & Edwards London 1890-08-30 Accountant 459 Edwards Henry Threlkeld FCA James & Edwards London 1890-09-06 Accountant 468 Edwards John A. NA FCA Mellor, Snape & Co. Manchester 1965-06-12 Accountant 822 Edwards N. H. Salisbury 1940-03-01 The Institute of Book-Keepers Journal 20 Edwards Richard Henry FSAA Joseph Carr, McCracken & Co. 1940-05-01 Accountancy 236 Edwards Robert Edward 81 FCA Glass & Edwards Liverpool 1958-09-01 Accountancy 494 Edwards Robert Edward FCA Glass & Edwards Liverpool 1958-09-06 Accountant 294 Edwards Ronald N/A Dictionary of business biography 237 Edwards Ronald 65 FCCA N/A British Accountants (Arno Press, 1980) n/a Edwards Walter John FCA Walter J. Edwards & Co Birmingham 1938-10-08 Accountant 516 Edwards Wilfred W. Brooks, Williams & Co. 1917-02-10 Accountant 137 Edwards William FCA London 1885-01-10 Accountant 15 Edwards William Rea ACA 1924-03-29 Accountant 516 Egan William Maximus FSAA Liverpool 1935-10-01 Incorporated Accountants' Journal 21 Eggleton W. V. NA FCA Eggleton, Cowcher, Whitaker & Co. Gloucester 1960-10-08 Accountant 462 Eland Joseph Billingham FSAA London 1936-10-01 Incorporated Accountants' Journal 7 Elbourne Edward Tregaskiss F.I.I.A. 1935-10-26 Accountant 562 Eldridge Emily Hannah East Twickenham 1932-03-01 The Institute of Book-Keepers Journal 32 Eldridge Herbert James FSAA, FBI East Twickenham 1934-09-01 The Institute of Book-Keepers Journal 67 Eldridge Herbert James 69 FSAA 1934-10-13 Accountant 496 Eldridge Herbert James FSAA London 1934-11-01 Incorporated Accountants' Journal 41 Eldridge Herbert James 69 FSAA, FBI 1934-12-01 The Institute of Book-Keepers Journal 94 Eldridge Herbert James FSAA, FBI 1934-12-01 The Institute of Book-Keepers Journal 95 Eldridge Stuart Walter ASAA Martin, Farlow & Co. London 1901-09-01 Incorporated Accountants' Journal 230 Elgar William Daniel FCA Blakemore, Elgar & Co London 1928-05-26 Accountant 743 Elgar William Daniel FCA, FSAA Blakemore, Elgar & Co. London 1928-06-01 Incorporated Accountants' Journal 316 Elgin Ralph Layton-Bennett, Billingham & Co London 1945-02-17 Accountant 78 Elgin William CA Layton-Bennett, Chien & Tait London 1936-04-18 Accountant 608 Elgin William CA Layton-Bennet, Chiene & Tait Edinburgh 1936-06-01 The Accountants' Magazine 340 Elgood Leonard Alsager NA CA 1943-05-01 The Accountants' Magazine 165 Elgood William Harper NA Wallace & Somerville Edinburgh 1945-11-01 The Accountants' Magazine 341 Ellerton Alfred FCA London 1915-03-27 Accountant 414

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Elles James 72 FCA London 1885-11-14 Accountant 14 Elliott E.Cassleton NA FSAA Cassleton Elliott & Co. London 1935-04-06 Accountant 484 Elliott John NA Salford 1920-07-01 Financial Circular (IMTA) 223 Elliott John NA Salford 1920-10-01 Financial Circular (IMTA) 281 Elliott John NA Salford 1924-05-01 Financial Circular (IMTA) 148 Elliott John NA FSAA Salford 1926-08-01 Financial Circular (IMTA) 426 Elliott John NA Salford 1926-10-01 Financial Circular (IMTA) 494 Elliott Norman Cassleton NA 1963-07-01 Accountancy 659 Elliott Norman Cassleton NA FCA Casselton Elliott & Co. London 1963-07-20 Accountant 87 Elliott Oliver Gilmour NA CA 1931-05-01 The Accountants' Magazine 267 Elliott E. Cassleton NA FSAA 1932-11-05 Accountant 590 Ellis James NA CA N/A History of Accounting and Accountants 366 Ellison Alfred 61 FCA Bryce Hanmer & Co. Liverpool 1958-01-11 Accountant 51 Ellison James Henry FSAA Darwen 1913-01-01 Incorporated Accountants' Journal 87 Ellison James Henry FSAA Darwen 1913-01-01 Financial Circular (IMTA) 33 Ellison John 78 FCA Massey and Ellison Birmingham 1953-06-27 Accountant 778 Elmslie Bayntum ACA Turquand, Youngs &Co 1929-07-27 Accountant 109 Else Charles Edward 33 ACA Peterborough 1939-09-23 Accountant 370 Elsworth Frederick Sharp ACA Jones & Elsworth Liverpool 1915-01-30 Accountant 174 Elven William Warnes FSAA, FIMTA Norwich 1953-04-01 Accountancy 136 Elvey Charles Leslie ASAA Cooper Bros. & Co. London 1917-07-01 Incorporated Accountants' Journal 206 Emanuel M. R. BCL 1933-09-01 The Institute of Book-Keepers Journal 201 Emberson John Kilpatrick ACA 1961-10-14 Accountant 527 Emerson Alfred Heslop Stamper 63 FCA London 1937-09-04 Accountant 322 Emett J. P. 1926-10-01 Associated Accountants' Journal 169 Emmens R. R. 23 Williams, Lathwood & Co. Birmingham 1916-09-30 Accountant 286 Emmerson Edward NA ACA, FCWA 1958-06-14 Accountant 716 Emmerson Edward NA FCA, FCWA 1959-06-13 Accountant 713 Emmerson William 50 ACA Emmerson, Armitage & Co Leeds 1929-02-16 Accountant 219 Emson Francis Reginald FSAA London 1915-03-01 Incorporated Accountants' Journal 125 Emson R. E. NA 1891-07-01 Incorporated Accountants' Journal 15 Emson Reginald Embleton FSAA R. E. Emson & Co. London & Windsor 1910-09-01 Incorporated Accountants' Journal 273 Emson Reginald Embleton R.E. Emson & Co London 1910-09-03 Accountant 308 Endacott Henry 69 Hove 1914-06-01 Financial Circular (IMTA) 192 English George W. Ivory & Sime Edinburgh 1916-11-11 Accountant 447 English George W. Ivory & Sime Edinburgh 1916-12-01 The Accountants' Magazine 506 Ensor I.L. 86 FCA Ensor, Son & Goult Ipswich 1944-10-21 Accountant 206 Ensor Lionel FCA Ensor, Son & Goult Ipswich 1936-02-29 Accountant 316 Erlanger Gerard d' 56 FCA 1963-01-01 Accountancy 7 Ernst-Champness Albert Henry 86 FCA Champness & Sargant London 1922-06-17 Accountant 897 Ernst-Champness Albert Henry 86 FCA London 1922-07-08 Accountant 74 Erskine David CA 1922-07-01 The Accountants' Magazine 376 Erskine Stuart 1917-09-01 Incorporated Accountants' Journal 258 Esden George Arthur ASAA 1925-04-04 Accountant 552 Esden George Arthur 1925-05-01 Incorporated Accountants' Journal 218 Eshelby Henry Douglas FCA Harmood-Banner & Son Liverpool 1905-06-03 Accountant 677 Esher Viscount 1899-05-27 Accountant 603 Essam Chas. Edward 25 1919-03-22 Accountant 230 Esslemont G. B. NA CA 1943-12-01 The Accountants' Magazine 333 Esslemont George Beedie NA CA, FIMTA 1959-06-20 Accountant 740

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Esslemont Norman 26 Jas. Henry Reid & Son 1931-01-01 The Accountants' Magazine 6 Esson George Auldjo NA CA N/A History of Accounting and Accountants 366 Esson Robert 58 CA London 1918-08-01 The Accountants' Magazine 391 Evan D. G. 30 Adelaide 1893-05-06 Accountant 418 Evan-Jones C. A. NA 1962-11-03 Accountant 574 Evan-Jones C. A. NA 1964-11-14 Accountant 607 Evan-Jones Cecil Artimus NA 1962-10-01 Accountancy 829 Evan-Jones Mr NA 1963-06-15 Accountant 789 Evans C. W. NA APANZ Christchurch, NZ 1948-07-30 The Accountants' Journal (NZ) 8 Evans David ACA, MC W.B. Keen & Co 1943-01-09 Accountant 17 Evans Ernest Raymond FCA Needham and Culley Cardiff 1947-03-15 Accountant 144 Evans Gwilym Arnold FSAA G. A. Evans & Evans Cardiff, Mountain Ash & Bargoed 1924-08-01 Incorporated Accountants' Journal 285 Evans Gwilym Arnold FSAA 1924-08-09 Accountant 204 Evans H. W. 1941-09-01 The Institute of Book-Keepers Journal 116 Evans Herbert Gwynne FCA, MC Tribe, Clarke, Painter, Darton & Co London 1952-10-04 Accountant 402 Evans John 1943-05-01 Accountancy 158 Evans Pullam Markham FCA Evans, Peirson & Co London 1902-11-22 Accountant 1220 Evans R. B. 84 Tribe, Clarke & Co. Newport 1898-10-01 Accountant 933 Evans Robert John 83 FCA Macredie & Evans Sheffield 1922-03-04 Accountant 300 Evans V. H. E. 61 FCA 1964-06-20 Accountant 807 Evans W. Clifford Saunders, Horton & Co. Cardiff 1917-04-01 Incorporated Accountants' Journal 146 Evans William 1920-01-01 Incorporated Accountants' Journal 64 Evatt Philip Temple FSAA Guildford 1916-01-01 Incorporated Accountants' Journal 77 Everitt W. J. Haydn NA ACA 1966-10-01 Contra Green 111 Everton T. H. Birmingham 1893-04-01 Incorporated Accountants' Journal 106 Eves Charles (Sir) FCA Charles Eves, Lord & Co London 1936-06-13 Accountant 903 Ewing Thomas A. 21 W. R. M'Donald Edinburgh 1918-11-01 The Accountants' Magazine 418 Eyton Thomas 81 FCA Eyton & Eyton Newcastle upon Tyne 1954-12-18 Accountant 671 Fabian Arthur Stanley 23 Josolyne, Miles & Co. London 1916-09-16 Accountant 240 Fabian James 68 FCA Singleton, Fabian & Co 1932-10-29 Accountant 541 Fabian Sydney James Singleton, Fabian & Co. London 1914-12-26 Accountant 779 Fairbairn Andrew Dodds CA 1941-01-01 The Accountants' Magazine 10 Fairbairn James 41 CA Norwich 1909-04-01 The Accountants' Magazine 226 Fairclough James Warrington 1908-01-01 Financial Circular (IMTA) 28 Fairley David Andrew 70 CA 1947-05-01 The Accountants' Magazine 206 Faithfull Lilian Constance 59 1945-03-01 The Institute of Book-Keepers Journal 70 Falconer J. A. NA CA Martin, Currie & Co. 1940-03-01 The Accountants' Magazine 130 Falconer James Alexander NA CA Martin, Currie & Co. 1945-03-01 The Accountants' Magazine 104 Falconer James Alexander CA Martin Curie & Co Edinburgh 1948-02-14 Accountant 134 Falk Oscar Ferdinand FCA Falk, Keeping & Co London 1939-03-04 Accountant 292 Falkner Frederick NA CA N/A History of Accounting and Accountants 367 Falla Norris Stephen 1945-11-30 The Accountants' Journal (NZ) 125 Farlow Arthur Richard King FCA,F.S.A.A. Martin, Farlow & Co London 1935-07-27 Accountant 134 Farnworth Percy NA Bolton 1923-06-01 Financial Circular (IMTA) 187 Farnworth Percy NA Bolton 1923-06-01 Financial Circular (IMTA) 226 Farnworth Percy NA Bolton 1923-07-01 Financial Circular (IMTA) 237 Farquharson Alexander Ogilvie NA N/A History of Accounting and Accountants 367 Farquharson Ian Stewart CA Brown, Fleming & Murray London 1940-07-01 The Accountants' Magazine 342 Farr Charles Frederick ACA Wales 1914-03-14 Accountant 398 Farr Philip Edward FSAA Philip E. Farr, Rose & Co London 1935-02-16 Accountant 242

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Farr Philip Edward FSAA P.E. Farr, Rose & Co London 1935-03-01 Incorporated Accountants' Journal 200 Faulkner Frank McDonald Johannesburg 1907-03-01 Incorporated Accountants' Journal 153 Fay Charles Robert Kenneth 1943-10-01 Accountancy 20 Fay James Charles 69 1951-04-01 Accountancy 164 Fazan Gilbert Roy ACA Pannell, Crewdsdon & Hardy London 1944-07-08 Accountant 20 Feasey George Thomas 77 FCA 1938-05-14 Accountant 679 Feather James Stuart FCA Harper Bros & Feather 1943-01-23 Accountant 41 Feldman Gerald Harrison, Son, Hill & Co 1945-06-30 Accountant 322 Fellows Canon R. B. 1963-07-01 Accountancy 573 Fells John Manger FSAA London 1926-01-01 Incorporated Accountants' Journal 130 Fells John Manger CBE, FSAA London 1926-01-02 Accountant 11 Fells John Manger FSAA 1926-03-01 The Institute of Book-Keepers Journal 49 Fells John Manger N/A Dictionary of business biography 335 Fells John Manger NS FSAA N/A British Accountants (Arno Press, 1980) n/a Feltham Robert Patrick NA 1954-05-15 Accountant Irish Supplement 81 Felton Roland Allen 80 FCA Felton & Co Birmingham 1940-03-02 Accountant 233 Fenchelle George Plender, Griffiths, Wyatt & Co. Petrograd 1916-07-22 Accountant 81 Ferguson Arthur Douglas 36 Richard Brown & Co. Edinburgh 1917-11-01 The Accountants' Magazine 428 Ferguson Cyril Elphinstone CA 1942-06-01 The Accountants' Magazine 228 Ferguson D. C. 19 McIntyre & Rae Dundee 1917-02-10 Accountant 151 Ferguson D. C. 19 M'Intyre & Rae Dundee 1917-03-01 The Accountants' Magazine 132 Ferguson David James CA 1945-01-01 The Accountants' Magazine 8 Ferguson Harold Stuart 55 FCA, M.Com H.S. Ferguson & Co Manchester 1931-10-24 Accountant 538 Ferguson James 68 CA 1944-07-01 The Accountants' Magazine 245 Ferguson William 83 CA Ferguson & Vost 1939-04-01 The Accountants' Magazine 231 Ferguson-Davie Herbert George Wilde & Ferguson-Davie 1915-06-05 Accountant 753 Fergusson Alexander James CA Fraser & Fergusson Glasgow 1942-11-01 The Accountants' Magazine 356 Ferneyhough Martin Pennington FSAA M.P.Ferneyhough & Co Stoke-on-Trent 1938-04-09 Accountant 484 Ferneyhough Martin Pennington FSAA 1938-05-01 Incorporated Accountants' Journal 274 Ferrier Charles NA N/A History of Accounting and Accountants 367 Ferrier R. E. Moody, Stuart & Robertson Dundee 1916-10-28 Accountant 394 Ferrier R. E. Moody Stuart & Robertson Dundee 1916-12-01 The Accountants' Magazine 505 Ferryman William Edward FSAA Ferryman & Goldby Johannesburg 1918-11-01 Incorporated Accountants' Journal 26 Field Charles FCA, FSAA Hoale, Smith & Field 1926-07-01 Incorporated Accountants' Journal 349 Field Richard Sydney 60 Ford, Rhodes & Ford London 1944-11-01 The Accountants' Magazine 315 Field Sidney Nalder ASAA Pike, Rogers & Co. London 1916-09-01 Incorporated Accountants' Journal 272 Fielden Herbert Joseph Smith Blackburn 1918-05-01 Incorporated Accountants' Journal 148 Fielding William 53 ACA Blackpool 1944-01-08 Accountant 15 Figgins H. F. Bourner, Bullock & Co. London 1916-10-14 Accountant 336 Filson Alexander Bell ACA Egerton, Chater & Co Barnes 1927-01-22 Accountant 112 Fincham Rupert F.W. 70 FCA Fincham, Partridge & Co London 1943-04-17 Accountant 204 Findlay James CA Johannesburg 1936-07-01 The Accountants' Magazine 429 Findlay William Robert CA 1941-03-01 The Accountants' Magazine 145 Finlay Henry Alexander NA CA N/A History of Accounting and Accountants 367 Finlay William 19 Glasgow 1918-11-01 The Accountants' Magazine 418 Finlayson David John 72 CA 1943-06-01 The Accountants' Magazine 198 Finney Charles Edgar FCA Finney, Son & Sadler Liverpool 1937-01-02 Accountant 11 Finney Charles Frederick FCA Finney & Sons Liverpool 1908-02-15 Accountant 219 Finnie John CA Scott & Paterson Edinburgh 1943-02-01 The Accountants' Magazine 68 Fippard N. B. NA FPANZ McCullock, Butler & Spence Hastings, New Zealand 1961-06-17 Accountant 751

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Firth Edward Ewart 54 ASAA Leeds 1955-04-01 Accountancy 160 Fisher Frank Lindsay NA FCA Fuller, Wise, Fisher & Co. 1937-07-03 Accountant 5 Fisher Frank Lindsay FCA, CBE Fuller, Wise, Fisher & Co London 1947-01-18 Accountant 48 Fisher H. A. L. Oxford 1940-05-01 Accountancy 212 Fisher James CA Glasgow 1944-12-09 Accountant 287 Fisher James 59 CA Glasgow 1945-01-01 The Accountants' Magazine 7 Fisher Mrs Walter N. Birmingham 1894-12-01 Accountant 1055 Fisher W. D. 76 FSAA Archd. Sliman & Fisher Glasgow 1940-12-01 Accountancy 53 Fisher Walter N. NA 1901-10-12 Accountant 1099 Fisher Walter N. NA FCA Fisher, Randle & Fisher Birmingham 1899-06-24 Accountant 676 Fisher Walter Newton 88 FCA, Sir Fisher, Randle & Fisher Birmingham 1932-11-12 Accountant 614 Fisher William Hardwick 74 ACA Turquand, Youngs, McAuliffe & Co London 1943-12-11 Accountant 278 Fison Kenneth Wilfred Young 37 ACA, MA, RAFVR 1943-01-30 Accountant 58 Fitzpatrick Andrew Howard 46 FCA Chamberlain and Merchant Nottingham 1939-12-31 Accountant 908 Fitzsimons Wilfred H. NA FCA Wright, Fitzsimons and Cameron Belfast 1955-02-26 Accountant Irish Supplement 20 Fitzsimons Wilfred H. NA FCA Belfast 1955-02-26 Accountant Irish Supplement 26 Fitzsimons Wilfred H. NA 1955-05-21 Accountant Irish Supplement 61 Fitzsimons Wilfred Hugh NA FCA Wright, Fitzsimons and Cameron N/A A history of accountants in Ireland 358 Fitzsimons Wilfred Hugh 79 FCA Wright, Fitzsimons & Cameron Belfast 1958-10-18 Accountant 486 Fitzsimons William NA FCA Wright, Fitzsimons and Mayes N/A A history of accountants in Ireland 359 Flack Edwin H. FCA (Aust) Flack & Flack Melbourne 1935-03-23 Accountant 433 Flack Walter Frederick FCA W.H. Walker & Co Liverpool 1936-04-25 Accountant 653 Flack Edwin Harold FSAA Davey, Flack & Co. Melbourne 1935-04-01 Incorporated Accountants' Journal 259 Flack Joseph Henry FCA, FSAA Melbourne, Australia 1918-09-01 Incorporated Accountants' Journal 240 Fleck James CA Dingwall, Peden & Henderson 1925-11-01 The Accountants' Magazine 583 Fleming Alexander 53 CA Fleming & Black Glasgow 1903-05-01 The Accountants' Magazine 299 Fleming Alexander 53 CA Fleming & Black Glasgow 1903-05-09 Accountant 643 Fleming Alexander Glasgow 1903-06-27 Accountant 851 Fleming Allan James 38 CA M'Lay, M'Alister & M'Gibbon Glasgow 1942-03-01 The Accountants' Magazine 122 Fleming Allan James CA McLay, McAlister & McGibbon Glasgow 1942-03-07 Accountant 143 Fleming James Simpson 71 Glasgow 1899-07-22 Accountant 796 Fleming John NA Lowe, Bingham & Matthews Hong Kong 1939-02-01 The Accountants' Magazine 93 Fleming John Gibson CA Glasgow 1895-01-19 Accountant 72 Fleming John Ronald 33 CA 1916-12-01 The Accountants' Magazine 514 Fletcher Charles Edward 76 FCA Cooper Brothers & Co London 1952-09-06 Accountant 281 Fletcher George Hamilton 58 CA Fletcher, Manson & Co. Glasgow 1947-06-01 The Accountants' Magazine 257 Fletcher Robert NS Robert Fletcher & Co. London N/A British Accountants (Arno Press, 1980) n/a Fletcher William Castle 40 ACA R. F. Miller & Co. Manchester, Barrow-in-Furness and 1895-11-02 Accountant 877 Flett Arthur David CA Watson, Morison & Flett Edinburgh 1917-04-28 Accountant 424 Flett Arthur David Watson, Morrison & Flett Edinburgh 1917-05-01 The Accountants' Magazine 226 Flett James 1928-06-01 The Accountants' Magazine 352 Flett W. H. British Columbia 1916-05-01 The Accountants' Magazine 249 Flett W. H. CA 1916-05-27 Accountant 612 Flinders Richard T. ACA Nottingham 1938-11-05 Accountant 626 Flinn Donal Patrick NA FCA Coopers & Lybrand Dublin N/A A history of accountants in Ireland 359 Flinn Thomas Condren FSAA Kevan & Sons Dublin 1950-08-01 Accountancy 302 Flint Frank Walter FCA Boaler, Flint & Hunt Nottingham 1961-09-23 Accountant 414 Flockhart John Rattray NA CA 1935-05-01 The Accountants' Magazine 275 Flockhart John Rattray CA J. R. Flockhart & Grant 1946-02-01 The Accountants' Magazine 38 Flook Thomas Edward Martin, Farlow & Co. London 1915-07-01 Incorporated Accountants' Journal 225

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Florence George FSAA London 1926-02-01 Incorporated Accountants' Journal 163 Flower Wilfred Joseph ACA S. Taylor Gill Sheffield 1917-09-01 Accountant 166 Flowers Horace D. Poppleton & Appleby Birmingham 1918-05-25 Accountant 388 Floyd John Marcon ACA Evans, Peir & Co London 1919-03-01 Accountant 162 Flynn Thomas D. NA CPA Arthur Young & Co. New York 1964-11-28 Accountant 675 Fogg T. Stanley ACA Fogg, Wynne & Fogg Liverpool 1936-02-22 Accountant 276 Fooks Job FSAA J. Fooks & Sons Cardiff 1936-11-01 Incorporated Accountants' Journal 54 Foot Alfred Newton FSAA E. R. Syfret & Co. Cape Town, South Africa 1950-10-01 Accountancy 378 Forbes Archibald NA 1946-12-01 The Accountants' Magazine 414 Forbes David Brotchie Paterson & Benzie 1917-05-01 The Accountants' Magazine 227 Forbes Donald Brotchie CA 1917-04-28 Accountant 424 Forbes James FAA London 1912-09-01 Associated Accountants' Journal 206 Forbes James Allan NA N/A History of Accounting and Accountants 367 Forbes James Dickson FSAA Colombo, Ceylon 1905-01-01 Incorporated Accountants' Journal 93 Ford Arthur Pelham 60 FCA Ford, Rhodes & Ford London 1937-10-09 Accountant 474 Ford Douglas 1946-06-01 The Accountants' Magazine 224 Ford James 90 FCA Ford, Rhodes & Ford 1933-05-06 Accountant 596 Ford John 53 CA Price Waterhouse & Co Singapore 1952-07-19 Accountant 87 Ford John Stanley ACA 1910-04-23 Accountant 584 Ford Thomas 76 FCA 1942-03-14 Accountant 153 Ford William Joseph 72 FSAA Bristol 1942-06-01 Accountancy 164 Forde Edward Michael 53 ASAA Ireland 1944-11-01 Accountancy 40 Foreman Ebenezer Chambers 81 FCA Foreman, Son & Sterry London 1903-05-23 Accountant 706 Forgie Alexander Tennant CA MacLean Brodie & Forgie 1920-04-01 The Accountants' Magazine 231 Forman Robert NA CA N/A History of Accounting and Accountants 367 Forrest Alexander 85 ACA Birmingham 1899-01-28 Accountant 121 Forrest George CA Robert F. Cameron & Forrest Inverness 1931-12-01 The Accountants' Magazine 560 Forrest John 34 London 1916-06-01 The Accountants' Magazine 296 Forrester James Philip ACA Forrester & Forrester Grimsby 1913-03-29 Accountant 478 Forster Joseph Angus 74 FCA Peat, Marwick, Mitchell & Co Barrow-in-Furness 1932-11-05 Accountant 575 Forster Thomas ASAA Forster & Craven Manchester 1925-12-01 Incorporated Accountants' Journal 96 Forster W. J. 1917-07-01 Financial Circular (IMTA) 248 Forster W. J. 1917-07-01 Financial Circular (IMTA) 253 Forsyth David Forbes FSAA Pietermaritzburg, Natal, South Africa 1924-11-01 Accountant 646 Forsyth Henry Russell CA 1942-05-01 The Accountants' Magazine 197 Forsyth Henry Russell CA 1942-05-02 Accountant 251 Forsyth William 58 FSAA, FIMTA Carlisle 1956-09-01 Accountancy 378 Forsythe J. G. NA Barr, Burgess and Stewart Dunedin, NZ 1951-08-01 The Accountants' Journal (NZ) 5 Fortune Charles T. 48 ACA Wm Fortune & Son West Hartlepool 1944-03-11 Accountant 117 Fortune George William 66 FSAA Edinburgh 1945-02-01 Accountancy 102 Foster Arthur Jonathan 81 FCA Lord, Foster & Co. London 1956-02-25 Accountant 224 Foster F. H. 18 Lord, Foster & Co. London 1917-07-21 Accountant 49 Foster G. M. S. Bourner, Bullock & Co. London 1916-10-14 Accountant 336 Foster Harry 83 Sir 1938-07-02 Accountant 9 Foulding Edward Sainsbury 73 FSAA Edward S. Golding & Co. Liverpool 1949-01-01 Accountancy 28 Foulis William Liston 48 CA Edinburgh 1918-05-01 The Accountants' Magazine 215 Foulsham Charles NA 1952-07-12 Accountant 53 Fountain H. A. FCRA South Africa 1924-09-01 The Institute of Book-Keepers Journal 94 Fowler Joseph Gurney FCA Price Waterhouse & Co London 1916-05-06 Accountant 536 Fowler Stanley Charles 38 ACA Cooper & Cooper London 1949-05-07 Accountant 383

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Fowler Thomas Benjamin Davis FSAA Fowler, Scroggie & Co. Argentina & Brazil 1925-03-01 Incorporated Accountants' Journal 148 Fox Charles FCA Kennedy, Fox, Oldfield & Co London 1935-11-23 Accountant 717 Fox Ernest Edward FCA Fox, Dawson & Co St. Leonards 1943-03-27 Accountant 162 Fox Frederick Donald 20 Percy H. Henshaw Nottingham 1916-11-18 Accountant 465 Fox Frederick Donald Percy H. Henshaw Nottingham 1916-12-01 Incorporated Accountants' Journal 51 Fox H. F. NA FRANZ 1947-01-30 The Accountants' Journal (NZ) 190 Fox Henry 96 Belfast 1924-04-05 Accountant 592 Fox Margaret NA FCA Howard, Howes & Co. 1967-02-01 Contra Green 141 Fox Robert E. 1924-11-01 Financial Circular (IMTA) 353 Fox W. G. NA FCA Fox & Co. Leicester 1960-06-18 Accountant 770 Fox Wilfred Harcourt NA 1950-06-01 Accountancy 224 Foxcroft Joseph Drayton ASAA Holman & Foxcroft London 1916-09-01 Incorporated Accountants' Journal 279 Foye Arthur B. NA CPA Haskins & Sells New York 1953-05-02 Accountant 526 Foye Arthur B. NA CPA Haskins & Sells 1953-11-07 Accountant 524 France Edwin 67 ACA 1942-01-31 Accountant 67 France Richard Robson 72 ASAA R. R. France & Co. Leeds 1939-03-01 Accountancy 231 France Richard Robson ASAA R.R. France & Co Leeds 1939-04-03 Accountant 292 Franceys Arthur Leicester ASAA South Africa 1947-12-01 Accountancy 292 Francis C. W. NA 1949-03-30 The Accountants' Journal (NZ) 218 Francis Ernest Layton 24 ACA 1918-12-07 Accountant 307 Francis Frederick Leslie 1942-03-01 The Institute of Book-Keepers Journal 3 Francis John Morgan Richards Kemp, Chatteris, Nichols, Sendell & Co. 1934-12-01 Accountant 791 Frank William Henry ACA 1911-02-11 Accountant 224 Franke William B. NA CPA Franke, Hannon & Withey 1959-08-08 Accountant 43 Frankland Leonard 51 ACA, FCWA, AMBIM 1958-10-11 Accountant 459 Franklin George (Sir) FCA Sheffield 1916-09-30 Accountant 286 Franks Wilson ACA Nicholson, Franks & Son Whitehaven 1926-05-29 Accountant 759 Fraser Edward John NA CA, CPA Kansas City 1943-01-01 The Accountants' Magazine 4 Fraser George Alexander 60 CA 1937-01-01 The Accountants' Magazine 5 Fraser George Rae Thomson J.P., FCA James Fraser & Sons London 1915-07-31 Accountant 147 Fraser Henry FCA Sturges, Fraser, Cave & Co London 1946-08-24 Accountant 91 Fraser James Crichton CA Marwick, Mitchell, Peat & Company 1914-08-01 The Accountants' Magazine 509 Fraser James Edward 1900-02-03 Accountant 145 Fraser James Edward 1900-03-01 The Accountants' Magazine 182 Fraser James Edward 26 CA Kola Kola, British Central Africa 1899-04-29 Accountant 492 Fraser James Edward CA Kota Kota, British Central Africa 1899-05-01 The Accountants' Magazine 351 Fraser John Charles NA CA N/A History of Accounting and Accountants 367 Fraser John Walker 29 CA 1904-11-01 The Accountants' Magazine 519 Fraser John Walker NA CA N/A History of Accounting and Accountants 367 Fraser Patrick Haggart 53 CA 1934-02-01 The Accountants' Magazine 99 Fraser Robert Dick 76 CA Stirling 1936-06-01 The Accountants' Magazine 342 Fraser Thomas Houston 66 MBE, CA London 1942-07-04 Accountant 16 Fraser William Robert 44 FSAA Durban, South Africa 1939-06-01 Accountancy 358 Fray Albert H. ACA Styler, Fray & Whittington Manchester 1927-03-26 Accountant 478 Freake Charles Sydney FSAA Charles S. Freake & Co. East London, South Africa 1934-08-01 Incorporated Accountants' Journal 419 Free Robert 90 Birmingham 1889-12-07 Accountant 668 Freeborough John Henry 78 FSAA, JP J.H. Freeborough & Co Sheffield 1939-10-28 Accountant 454 Freeborough John Henry Sheffield 1939-11-01 Accountancy 50 Freeman F. J. Gane, Jackson, Jeffreys & Freeman London 1916-07-22 Accountant 82 Freeman G. R. NA FCA Gane, Jackson, Jefferys & Freeman London 1956-12-15 Accountant 621

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Freeman G.R. NA FCA Gane, Jackson, Jeffreys & Co. London 1925-06-13 Accountant 944 Freeman George R. NA FCA Gane, Jackson, Jeffreys and Freeman 1937-04-10 Accountant 515 Freeman George Robert NA FCA 1924-01-19 Accountant 89 Freeman Thomas NA Manchester 1921-08-01 Financial Circular (IMTA) 257 French Herbert Noel 91 FCA 1962-05-12 Accountant 634 French James Andrew CA French & Cowan Glasgow 1935-01-01 The Accountants' Magazine 6 French James Andrew CA French & Cowan Glasgow 1935-01-05 Accountant 4 French Robert Duncan FSAA R. Duncan French & Co. Liverpool 1953-02-01 Accountancy 72 Freshwater Herbert William 71 FCA A. C. Palmer & Co. London 1934-05-26 Accountant 760 Fripp Daniel Stewart 56 FCA 1930-08-30 Accountant 299 Frith John W. G. NA 1964-02-01 Accountancy 140 Fry Mr NA Halifax 1918-11-01 Financial Circular (IMTA) 332 Fry T. Hallett 1910-07-16 Accountant 93 Fry T. Hallett 1910-08-01 Incorporated Accountants' Journal 258 Fry T. Hallett Beckenham 1910-09-01 Associated Accountants' Journal 208 Fry William Rowlands FSAA W. Rowlands Fry & Son London 1917-01-01 Incorporated Accountants' Journal 80 Fugill Frederick 84 FCA Hodgson, Harris & Co 1949-05-07 Accountant 383 Fuller P. W. NA 1924-05-01 Financial Circular (IMTA) 195 Fuller Samuel Richard 69 FSAA Leeds 1941-09-01 Accountancy 222 Fuller Thomas 1910-10-01 Incorporated Accountants' Journal 1 Fullerton Andrew NA ASAA Wallasey 1912-09-01 Financial Circular (IMTA) 374 Furness Alfred Wain 78 Derby 1886-04-03 Accountant 203 Furness H. J. NA FCWA 1958-06-14 Accountant 716 Furnival Thomas Frederick ACA 1908-02-29 Accountant 297 Furse T. A. NA ACA Cox & Furse Birmingham 1953-10-03 Accountant 398 Gain Barrington Campbell 49 FCA Farrow, Bersey, Gain, Vincent & Co. 1955-09-10 Accountant 317 Galbraith David Boyd John Mann & Son 1915-09-04 Accountant 292 Galbraith David Boyd 21 John Mann & Son Glasgow 1915-11-01 The Accountants' Magazine 517 Galbraith T. D. NA CA 1940-06-01 The Accountants' Magazine 274 Galbraith T. D. NA 1945-07-01 The Accountants' Magazine 271 Galbraith T. D. NA CA Walter & W. B. Galbraith Glasgow 1955-04-16 Accountant 434 Galbraith W. B. 23 Walter & W. B. Galbraith Glasgow 1915-08-01 The Accountants' Magazine 438 Galbraith W. G. NA CA 1947-08-01 The Accountants' Magazine 376 Galbraith Walter 87 CA Walter & W. B. Galbraith 1914-01-01 The Accountants' Magazine 40 Galbraith Walter Murray 69 CA Walter & W. B. Galbraith 1928-05-01 The Accountants' Magazine 296 Galbraith William Brodie 23 W. B. Galbraith Glasgow 1915-07-24 Accountant 120 Galbraith William Brodie 90 CA Walter & W.B. Galbraith Glasgow 1945-11-03 Accountant 217 Galbraith William Brodie 90 CA Walter & W. B. Galbraith 1946-01-01 The Accountants' Magazine 6 Galey Arthur Reginald ASAA London 1917-03-01 Incorporated Accountants' Journal 121 Gallagher A. R. NA APANZ Wilson, Rofe and Gallagher Christchurch, NZ 1951-05-30 The Accountants' Journal (NZ) 334 Gallaway William NA N/A History of Accounting and Accountants 368 Gallie Robert E. CA 1940-06-01 The Accountants' Magazine 272 Gallon Geoffrey 88 2010-02-01 Northern Account 8 Galloway Stewart M. NA CA Galloway, Sloan & Co. Glasgow 1939-01-01 The Accountants' Magazine 7 Gamble Hugh V. ACA J. Dix Lewis, Caesar & Co. London 1917-06-02 Accountant 526 Gammie Patrick Cecil CA 1930-02-01 The Accountants' Magazine 90 Gane John FCA Gane, Jackson, Jefferys, Wells & Co London 1914-05-02 Accountant 671 Garbutt William Dalton 54 FSAA O. G. Taylor & Garbutt York 1946-11-01 Accountancy 330 Garcke Emile Oscar N/A Dictionary of business biography 474 Gardiner Alexander L.T. 26 ACA 1933-01-14 Accountant 41

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Gardiner Ernest Frederick ACA Derbyshire Bros. & Co. London 1915-05-08 Accountant 604 Gardiner Francis Charles FSAA F. C. Gardiner & Co. Scarborough 1932-02-01 Incorporated Accountants' Journal 166 Gardiner Frederick Louis FSAA F. C. Gardiner & Co. Scarborough 1956-04-01 Accountancy 158 Gardiner Hubert 52 FCA Gardiner, Hunter & Co. London 1934-10-06 Accountant 463 Gardiner William NA CA N/A History of Accounting and Accountants 368 Gardner Alex Falkirk 1907-05-01 Incorporated Accountants' Journal 205 Gardner Andrew Buchanan 21 Stewart M. Galloway, Sloan & Dow Glasgow 1916-11-11 Accountant 433 Gardner Charles Dalrymple 81 CA 1942-06-01 The Accountants' Magazine 229 Gardner John NA FCA Craig, Gardner & Co. N/A A history of accountants in Ireland 359 Gardner Mrs. Robert Dublin 1893-08-26 Accountant 738 Gardner Mrs. Robert Dublin 1893-08-26 Accountant 740 Gardner Robert NA FCA Craig, Gardner & Co. N/A A history of accountants in Ireland 359 Gardner Thomas Edward 53 OBE, FCA Thomas Gardner & Co Bradford 1937-06-05 Accountant 789 Garland Harry Woodhouse FSAA W. Garland & Co. Belfast 1957-02-01 Accountancy 94 Garner-Smith Eric J. ACA Viney, Price & Goodyear London 1915-06-12 Accountant 781 Garnett Henry Whittaker 74 FCA David Smith, Garnett & Co Manchester 1947-08-16 Accountant 111 Garnett John NA 1965-07-01 Contra Green 10 Garnett John Philip FCA David Smith Garnett & Co. 1922-10-14 Accountant 519 Garnett William ASAA Swales & Garnett Bradford and Whitby 1919-05-01 Incorporated Accountants' Journal 151 Garnsey Gilbert FCA Price, Waterhouse & Co. 1932-07-01 Incorporated Accountants' Journal 354 Garnsey Gilbert FCA Price, Waterhouse & Co. 1932-07-01 Incorporated Accountants' Journal 365 Garnsey Gilbert 49 1933-12-23 Accountant 982 Garnsey Gilbert 49 FCA Price, Waterhouse & Co. London N/A British Accountants (Arno Press, 1980) n/a Garnsey Gilbert Francis 49 FCA, KBE Price Waterhouse & Co London 1932-07-02 Accountant 9 Garnsey Gilbert Francis Price, Waterhouse & Co. London N/A Dictionary of business biography 487 Garrard Gerald Graham See ACA 1941-06-28 Accountant 470 Garrett A. A. NA 1950-01-01 Accountancy 14 Garrett A. A. NA 1950-01-30 The Accountants' Journal (NZ) 202 Garrett Alexander A. NA FCIS 1932-12-03 Accountant 727 Garrett Alexander Adnett NA 1935-04-06 Accountant 484 Garrett Alexander Adnett NA 1950-01-07 Accountant 3 Garrett Alexander Adnett NA 1950-06-03 Accountant 641 Gates Arthur Noel 1917-03-31 Accountant 310 Gath Walter 70 FCA Nottingham 1928-03-24 Accountant 420 Gatley Clement C. DCL, LL.D Dublin 1936-08-01 Incorporated Accountants' Journal 388 Gattey Edward NA Finsbury 1906-04-01 Financial Circular (IMTA) 74 Gaunt William 86 Yorkshire 1950-04-01 Accountancy 144 Gauntlett Frederic NA 1929-04-01 Indian & Eastern Railways 142 Gavin John S. 78 FSAA John S. Gavin & Son Glasgow 1941-04-01 Accountancy 128 Gavin John Steel FSAA John S. Gavin & Son Glasgow 1941-04-05 Accountant 265 Gavin William S. NA CA J. A. M'Laren & Gavin 1940-05-01 The Accountants' Magazine 223 Gayford G. W. J. & A. W. Sulley & Co. London 1916-01-08 Accountant 47 Gedge Alfred Sydney FCA Gedge, Ilott & McLeod London 1919-04-12 Accountant 296 Gedge Montagu Lathom 59 1958-11-29 Accountant 686 Gee Alfred Lionel 54 1937-12-11 Accountant 790 Gee Alfred Lionel 1938-01-01 Incorporated Accountants' Journal 130 Gee Alfred William 1882-03-11 Accountant 4 Gee Mrs Kate Agnes 1937-11-27 Accountant 725 Gee Robert 1913-10-25 Accountant 601 Gee Robert 1913-11-01 Incorporated Accountants' Journal 66

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Gellatly Alexander Taylor CA 1947-02-01 The Accountants' Magazine 49 Gemmell Cecil Woodburn M'Clelland, Ker & Co. Glasgow 1917-05-12 Accountant 471 Gemmell Cecil Woodburn M'Clelland, Ker & Co. Glasgow 1917-06-01 The Accountants' Magazine 273 Gentle Robert Perthshire 1921-09-01 Incorporated Accountants' Journal 249 Gentle Robert Glenfarg 1921-11-01 The Accountants' Magazine 516 Geoghegan John Michael NA CA John M. Geoghegan & Co. 1942-03-01 The Accountants' Magazine 118 Geoghegan John Michael 66 CA J.M. Geoghegan & Co Edinburgh 1947-11-15 Accountant 318 Geoghegan John Michael CA John M. Geoghegan & Co. 1947-12-01 The Accountants' Magazine 475 Geoghegan Thomas 89 FCA Thomas Geoghegan & Co. Dublin 1965-01-16 Accountant 86 Geoghegan Thomas NA FCA T. Geoghegan & Co. N/A A history of accountants in Ireland 360 George F. 56 Worcester 1907-12-01 Financial Circular (IMTA) 234 Germain George A. 52 Sutton Coldfield 1927-08-01 Financial Circular (IMTA) 262 Gibb John Smith Edinburgh 1912-02-01 Financial Circular (IMTA) 77 Gibb Thomas Fraser 78 CA Edinburgh 1939-03-01 The Accountants' Magazine 159 Gibb W. O. NA ARANZ 1952-04-01 The Accountants' Journal (NZ) 264 Gibbon Fred W. ACA Cardiff 1918-09-14 Accountant 140 Gibbs T. N. NA FPANZ 1951-03-31 The Accountants' Journal (NZ) 278 Gibson Alexander 28 Richard Brown & Co. 1942-12-01 The Accountants' Magazine 389 Gibson Alfred Edgar CA 1945-02-01 The Accountants' Magazine 71 Gibson Archibald NA CA N/A History of Accounting and Accountants 368 Gibson Archibald Charles NA Gibson, Anderson & Co. Glasgow 1934-02-01 The Accountants' Magazine 99 Gibson Arthur Henry NA FCA Gibson & Ashford 1916-07-01 Accountant 1 Gibson Frederick ASAA T. Harold Platts & Co. Birmingham 1930-02-01 Incorporated Accountants' Journal 205 Gibson Harry FSAA Harry Gibson & Son Cape Town, South Africa 1920-08-01 Incorporated Accountants' Journal 228 Gibson James 26 Bannatyne & Guthrie Glasgow 1917-11-01 The Accountants' Magazine 428 Gibson James Bogle 59 CA Glasgow 1927-01-01 The Accountants' Magazine 9 Gibson James Lewis Dransfield 62 ACA James Gibson & Sons Barnsley 1949-05-28 Accountant 450 Gibson John Constant 78 CA Buenos Aires 1940-02-01 The Accountants' Magazine 81 Gibson Norman James Milner 33 ACA John Adamson, Son & Co Manchester 1949-12-17 Accountant 677 Gibson Robert H. 20 C. E. W. Macpherson & Morrison Edinburgh 1915-07-01 The Accountants' Magazine 364 Gibson Stanley NA Brighouse 1928-10-01 Financial Circular (IMTA) 305 Gibson Thomas CA 1902-11-01 The Accountants' Magazine 521 Gibson Thomas NA CA N/A History of Accounting and Accountants 368 Gibson Thomas Eli Knutsford 1925-04-01 Incorporated Accountants' Journal 186 Gibson William Jenkins 63 CA, FCWA 1961-10-07 Accountant 481 Gibson William Wallworth 1904-04-01 Incorporated Accountants' Journal 169 Giffen Robert K.C.B, F.R.S. 1910-04-16 Accountant 541 Gilbert George Mercer FCA Gilberts, Hallett & Eglington London 1925-10-03 Accountant 517 Gilbert Joseph Henry ASAA London 1913-10-01 Incorporated Accountants' Journal 11 Gilchrist John FCA Gilchrist & Tash Middlesborough 1912-05-18 Accountant 762 Gilfillan Henry 96 FPANZ Gilfillan, Gentles and Steen Auckland, NZ 1951-08-01 The Accountants' Journal (NZ) 5 Gill Gerald Oliver Slater, Chapman & Co. London 1917-05-12 Accountant 462 Gill Samuel Taylor 76 FCA Sheffield 1929-03-30 Accountant 417 Gillespie Charles Bainbridge 32 MA, ACA Gillespie Bros & Co Newcastle-upon-Tyne 1937-06-12 Accountant 835 Gillespie Henry Robert ACA Nottingham 1936-08-29 Accountant 287 Gillespie James John 76 FCA Newcastle 1931-08-15 Accountant 273 Gillespie James John 69 FCA Gillespie Brothers & Co. Newcastle-upon-Tyne 1942-01-31 Accountant 67 Gillespie John Imrie 64 CA 1944-01-01 The Accountants' Magazine 9 Gillespie Thomas 80 FCA Gillespie Bros. & Co. Newcastle-on-Tyne 1922-09-23 Accountant 433 Gillespie Thomas Paterson CA 1931-03-01 The Accountants' Magazine 153

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Gillet Harold NA 1958-05-03 Accountant 544 Gillett Harold NA FCA Dixon, Wilson, Tubbs & Gillett London 1958-10-04 Accountant 405 Gillett Harold NA FCA Dixon, Wilson, Tubbs & Gillett 1958-11-15 Accountant 593 Gillett Harold NA FCA 1961-07-29 Accountant 155 Gillett Walter Percy 68 FCA W. P. Gill & Co. Lowestoft 1962-06-30 Accountant 839 Gillibrand Thomas Walton 62 FCA Gillibrand & Schofield Manchester 1898-08-20 Accountant 803 Gillies James CA J. & J. Gillies Glasgow 1936-02-01 The Accountants' Magazine 90 Gilmour Alexander CA Mackie & Clark Glasgow 1924-02-01 The Accountants' Magazine 110 Gilmour Andrew Pickard CA Nelson, Gilmour, Scott & Co Glasgow 1938-01-08 Accountant 38 Gilmour Andrew Pickard CA Nelson, Gilmour, Scott & Co. Glasgow 1938-02-01 The Accountants' Magazine 94 Gimson David Mentor 83 FCA 1963-03-16 Accountant 338 Gimson David Mentor 83 FCA Coventry 1963-04-01 Accountancy 380 Girdwood Gavin 44 CA Girdwood & Walker Glasgow 1945-03-01 The Accountants' Magazine 106 Girdwood John Graham NA 1930-01-01 The Accountants' Magazine 9 Gittens John Herbert 64 FCA Herbert Gittens & Coates Richmond 1952-12-27 Accountant 779 Givan James Charles NA CA 1945-04-01 The Accountants' Magazine 139 Gladwell Crichton James FSAA London 1938-06-01 Incorporated Accountants' Journal 316 Glass Alfred James FCA Glass & Edwards Liverpool 1959-06-01 Accountancy 350 Glass William James 66 ACA Glass & Edwards Liverpool 1924-05-03 Accountant 746 Glass William Sutherland FSAA 1894-01-01 Incorporated Accountants' Journal 79 Glassco J. Grant NA CA (Canada) Clarkson, Gordon & Co. Toronto 1960-10-08 Accountant 445 Glegg James Quilter, Ball & Co. London 1894-12-15 Accountant 1114 Glen Ian Simpson 26 CA Aikman & Glen Glasgow 1943-05-01 The Accountants' Magazine 164 Glen J. Pirie NA 1946-04-01 The Accountants' Magazine 142 Glen Ninian CA, FFA Aikman & Glen Glasgow 1912-11-01 The Accountants' Magazine 495 Glen Robert Arthur FPANZ, CA (Scotland) Rowley, Gill, Hobbs & Glen Wellington, NZ 1947-10-30 The Accountants' Journal (NZ) 110 Glendinning Edgar NA CA N/A History of Accounting and Accountants 368 Glossop William FCA Glossop & Render Bradford 1907-12-21 Accountant 769 Goalen John Ker CA Walker & White 1921-01-01 The Accountants' Magazine 5 Goatly Cyril Reginald Alban ASAA Gillanders, Arthbuthnot & Co. Calcutta, India 1930-08-01 Incorporated Accountants' Journal 446 Goatly Walter Duval ASAA W. D. Goatly & Co. London 1931-07-01 Incorporated Accountants' Journal 380 Gobbitt Reginald Harry Sutton 59 ACA, MA, MBE Wallingford 1951-04-07 Accountant 347& Goddard Arthur ACA Arthur Goddard & Co London 1914-05-16 Accountant 751 Goddard Frederick Robertson 44 FCA Monkhouse, Goddard & Co. Newcastle-on-Tyne 1891-08-29 Accountant 624 Goddard Frederick Robertson 44 FCA Monkhouse, Goddard & Co. Newcastle-on-Tyne 1891-09-05 Accountant 630 Godfrey F. E. 1917-07-01 Financial Circular (IMTA) 250 Godfrey Horace Irvine 73 FSAA Godfrey, Laws & Co. Luton 1955-03-19 Accountant 329 Godfrey Horace Irvine 73 FSAA Godfrey, Laws & Co. Luton 1955-05-01 Accountancy 198 Godfrey John NA FCA Deloitte, Plender, Griffiths & Co. London 1957-08-17 Accountant 192 Godfrey Victor 1916-11-25 Accountant 488 Godkin Herbert 67 FCA Herbert Godkin & Co Leicester 1948-10-02 Accountant 282 Goff William Henry NA CA Kidston, Goff & Co. Glasgow 1934-06-01 The Accountants' Magazine 351 Goff William Henry 81 CA Kidston, Goff & Co. 1943-06-01 The Accountants' Magazine 198 Gold Percy 33 ACA Evatt & Co. Singapore, Penang & Ipoh 1916-08-26 Accountant 175 Goldby Walter Ernest FSAA Goldby, Panchaud & Webber Johannesburg 1933-02-01 Incorporated Accountants' Journal 167 Goldie Thomas FCA Goldie, Campbell and Robins Hull 1949-02-05 Accountant 111 Golding Richard Turner 1962-01-27 Accountant 109 Goldney Graham Gabriel Prior 62 FCA, JP A.C. Palmer & Co Bedford 1952-07-26 Accountant 114 Golds W. H. ACA London 1892-10-15 Accountant 773 Goldthorpe Cyril Holmes FSAA Thomas Coombs & Son Leeds 1933-12-01 Incorporated Accountants' Journal 102

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Good Alfred FCA Alfred Good & Son London 1918-11-23 Accountant 283 Good William Marsh BA, ACA London 1952-01-26 Accountant 99 Goodall Thomas 87 FACCA Thomas Goodall & Son Cork 1961-08-12 Accountant 218 Goode George E. FCA Impey, Cudworth & Co Birmingham 1941-10-11 Accountant 208 Gooderson Arthur James ACA Howard, Howes & Co 1910-04-02 Accountant 478 Goodman Albert FCA Goodman, Sons, Pollard & Bruford Taunton 1906-09-29 Accountant 354 Goodwin C. R. P. NA FCA Baldwin & Son Brighton 1964-06-06 Accountant 744 Goodwin C. R. P. NA 1964-06-01 Accountancy 564 Goodwin John Palmer Willis FCA 1937-05-29 Accountant 762 Goodyear Kenneth Charles 25 G. N. Read, Son & Co. London 1915-10-23 Accountant 492 Goodyear Thomas Edward 71 FCA Viney, Price & Goodyear 1934-08-25 Accountant 271 Goold John 49 CA MacLean, Brodie & Forgie 1934-05-01 The Accountants' Magazine 292 Gordon Alan 65 CA Gordon & Co Edinburgh 2010-04-01 CA Magazine 64 Gordon Charles 36 CA Wardhaugh, M'Vean, Duncan & Co. London 1936-11-01 The Accountants' Magazine 538 Gordon Charles E. 1918-11-01 The Accountants' Magazine 415 Gordon Charles George Anderson CA Barlow, Wade, Guthrie & Co. New York 1941-12-01 The Accountants' Magazine 506 Gordon Cosmo Alexander 78 1965-05-29 Accountant 758 Gordon Cosmo Alexander 1965-06-01 Accountancy 518 Gordon Douglas H. Morgan, Hardcastle & Morgan London 1917-09-01 Incorporated Accountants' Journal 246 Gordon Duncan William 38 CA W. R. M'Donald & Gordon 1944-07-01 The Accountants' Magazine 245 Gordon Duncan William 38 CA W.R. McDonald & Gordon Edinburgh 1944-07-15 Accountant 34 Gordon Edward Leeds 1898-07-20 Accountant 762 Gordon George Alfred Lindsay NA Graham, Smart & Annan 1944-01-01 The Accountants' Magazine 5 Gordon James CA Edinburgh 1910-11-01 The Accountants' Magazine 497 Gordon James A. 54 CA Mann, Judd, Gordon & Co. Glasgow 1938-01-15 Accountant 90 Gordon James Alison 54 CA Mann, Judd, Gordon & Co. Glasgow 1938-02-01 The Accountants' Magazine 92 Gordon John NA FCA John Gordon & Co. Leeds 1920-06-26 Accountant Gordon John FCA John Gordon & Co Leeds 1926-01-02 Accountant 10 Gordon Richard NA CA N/A History of Accounting and Accountants 368 Gordon William NA N/A History of Accounting and Accountants 368 Gore-Browne Francis 62 1922-09-01 Associated Accountants' Journal 125 Goudie Ernest Albert 32 CA 1945-02-01 The Accountants' Magazine 70 Gough Brandon 74 Coopers & Lybrand 2012-06-19 Daily Telegraph 29 Gough Norman 22 1916-08-12 Accountant 132 Gough Thomas H. NA FCA Gough & Wright Dudley 1932-01-02 Accountant 10 Gough Thomas Henry 80 ACA 1942-06-06 Accountant 337 Gould Harold NA FCA 1961-04-15 Accountant 463 Gould Harry P. J.P., FCA H.P. Gould & Son Norwich 1927-02-19 Accountant 293 Goulding Edward Kendall FSAA Liverpool 1899-12-01 Incorporated Accountants' Journal 55 Goult Garfield Gustavus George NA FCA Ensor, Son & Goult Ipswich 1958-08-16 Accountant 196 Gourlay Andrew Murray CA Thomson, Jackson, Gourlay & Taylor Glasgow 1928-11-01 The Accountants' Magazine 544 Gourlay John CA Thomson, Jackson, Gourlay & Taylor Glasgow 1897-05-22 Accountant 522 Gourlay John 61 Thomson, Jackson, Gourlay & Taylor Glasgow 1897-06-01 The Accountants' Magazine 412 Gourlay John Armstrong Australia 1896-02-01 Incorporated Accountants' Journal 57 Gourlay John William 78 CA Gourlay and Deas Glasgow 1946-01-05 Accountant 6 Gourlay John William 78 CA Gourlay & Deas 1946-02-01 The Accountants' Magazine 38 Gourlay Kenneth Mackenzie 74 CA Richard Brown & Co Edinburgh 1940-04-27 Accountant 473 Gourlay Kenneth Mackenzie 74 CA 1940-05-01 The Accountants' Magazine 224 Gourlay Thomas CA 1946-07-01 The Accountants' Magazine 261 Gow Samuel M'Kim CA 1942-01-01 The Accountants' Magazine 4

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Gowan Alastair NA CA Riddell, Stead, Graham & Hutchison Montreal 1933-11-01 The Accountants' Magazine 584 Gowan Alastair Aikenhead CA Riddell, Stead, Graham & Hutchison Montreal 1944-04-01 The Accountants' Magazine 137 Gowan Alistair Akenhead CA Riddell, Stead, Graham & Hutchinson Montreal 1944-02-26 Accountant 101 Gowan James Hairstanes NA Dumfries 1908-12-01 Financial Circular (IMTA) 216 Gowans A. Douglas Stuart 21 A. & J. Robertson Edinburgh 1917-06-01 The Accountants' Magazine 274 Gowans John Stuart 74 CA A. & J. Robertson Edinburgh 1934-09-15 Accountant 370 Gowans John Stuart CA A. & J. Robertson 1934-11-01 The Accountants' Magazine 548 Gowen Herbert Philip 79 FSAA, JP Harman & Gowen Norwich 1950-08-26 Accountant 205 Gowen Herbert Philip 79 FSAA Harman & Gowen Norwich 1950-09-01 Accountancy 340 Goyne Francis Goyne & Cooper Shrewsbury 1906-12-01 Incorporated Accountants' Journal 80 Graeme John Walter CA Nassau 1944-02-26 Accountant 101 Graham Henry 64 FCA Graham, Smyrke & Co. Sunderland 1886-01-23 Accountant 50 Graham James NA FCA Beattie & Graham Belfast N/A A history of accountants in Ireland 360 Graham James Maxtone CA Maxtone Graham & Sime 1940-12-01 The Accountants' Magazine 500 Graham John CA Grahams & Co. Glasgow 1904-12-01 The Accountants' Magazine 552 Graham John 70 Carlisle 1924-03-01 Financial Circular (IMTA) 110 Graham John Carlisle 1924-04-01 Financial Circular (IMTA) 119 Graham Kenneth Noble 31 CA 1936-11-01 The Accountants' Magazine 538 Graham Patrick 44 CA Graham & Co. Glasgow 1903-01-31 Accountant 182 Graham Patrick 45 CA Grahams & Co. 1903-02-01 The Accountants' Magazine 139 Graham R. M. 24 Thomson, Jackson, Gourlay & Taylor Glasgow 1916-10-21 Accountant 368 Graham R. M. 24 Thomson, Jackson, Gourlay & Taylor Glasgow 1916-11-01 The Accountants' Magazine 432 Graham William CA 1908-12-01 The Accountants' Magazine 578 Graham William CA Grahams & Co. 1909-01-01 The Accountants' Magazine 43 Graham William Alfred ACA Carlisle 1930-07-05 Accountant 10 Graham William Thomas FSAA Belfast 1931-05-01 Incorporated Accountants' Journal 303 Grahame James 84 CA Grahame, Crum & Connal Glasgow 1917-03-01 The Accountants' Magazine 153 Grahame John Walter Forman CA Grahame & Co. Nassau, Bahamas 1944-03-01 The Accountants' Magazine 107 Grahamsley John R. Moore, Carson & Watson Glasgow 1916-06-01 The Accountants' Magazine 296 Grainge Alan NA FCA 1971-01-01 Institute Newsletter 4 Grandison A. T. NA ARANZ Auckland, NZ 1948-07-30 The Accountants' Journal (NZ) 8 Granger P. F. NA FCA Mellors, Basden & Mellors Nottingham 1960-06-04 Accountant 692 Granger P. F. NA FCA Mellors, Basden & Mellors Nottingham 1960-06-11 Accountant 734 Granger P. F. NA FCA Mellors, Basden & Mellors Nottingham 1964-12-12 Accountant 749 Granger Paul Francis NA 1965-01-01 Accountancy 6 Granger Paul Francis NA FCA Mellors, Basden & Mellors Nottingham 1961-06-10 Accountant 718 Granger Paul Francis NA 1961-06-17 Accountant 764 Grant Arthur Donald 39 CA Edinburgh 1931-01-01 The Accountants' Magazine 8 Grant Douglas Alistair 37 CA 1927-07-01 The Accountants' Magazine 483 Grant James 20 Romanes & Aitchison Edinburgh 1918-05-01 The Accountants' Magazine 203 Grant James Dawson NA Hackney 1905-12-01 Financial Circular (IMTA) 215 Grant John 1916-07-22 Accountant 88 Grant John NA CA J. R. Flockhart & Grant Aberdeen 1933-01-01 The Accountants' Magazine 11 Grant John R. 24 Grahams & Co. Glasgow 1918-06-01 The Accountants' Magazine 247 Grant Patrick Cameron FSAA Grant, Grant and Co. Cape Town 1922-08-01 Incorporated Accountants' Journal 262 Grant Percy Kenmuir Lisle & Middleton Edinburgh 1918-12-01 The Accountants' Magazine 466 Grant Robert Monteath CA Herbert Hill & Co London 1941-08-16 Accountant 88 Grant Robert Monteath 56 CA Herbert Hill & Co. London 1941-11-01 The Accountants' Magazine 458 Grant Thomas NA 1936-03-01 The Accountants' Magazine 142 Grant Thomas NA CA N/A History of Accounting and Accountants 368

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Grater Charles FPANZ 1947-03-30 The Accountants' Journal (NZ) 273 Graves Charles Godolphin FSAA, FCIS Graves & Scase Kingston-on-Thames 1943-02-01 Accountancy 98 Gray David NA CA 1943-06-01 The Accountants' Magazine 199 Gray Frank H. 40 Harrogate 1914-10-01 Financial Circular (IMTA) 319 Gray Frederick Dall 56 FSAA Frederick Dall Gray & Co. Coleraine and Belfast 1951-09-01 Accountancy 360 Gray Lewis C. NA 1932-07-01 The Accountants' Magazine 439 Gray Lewis Campbell 65 CA 1948-01-10 Accountant 35 Gray Thomas Birrell 35 CA Edinburgh 1901-10-26 Accountant 1175 Gray W. Hamilton NA M'Kerrell Brown & Gray 1944-12-01 The Accountants' Magazine 350 Gray W. J. 82 FCA W. M. Gray, Son & Co. Bradford 1934-01-06 Accountant 10 Gray William Hamilton NA James M'Kerrell Brown & Gray 1936-02-01 The Accountants' Magazine 85 Gray William Macfarlane NA FACCA Macfarlane Gray & Co. Stirling 1954-05-01 Accountant 477 Gray William Macfarlane NA FACCA William Macfarlane Gray & Co. Stirling 1954-12-04 Accountant 575 Gray William Martello 82 FCA W. M. Gray, Son & Co. Bradford 1934-01-06 Accountant 10 Gray Wm. Hamilton NA CA 1941-12-01 The Accountants' Magazine 505 Grayston John William Grayston, Burrow & Co. Bradford 1958-11-01 Accountancy 629 Greatrex J. C. NA Camberwell 1904-03-01 Financial Circular (IMTA) 91 Greatrex James Cobden 37 Felixstowe 1909-03-01 Financial Circular (IMTA) 63 Greehy John Henry FSAA Frank Cooper Ltd Oxford 1941-12-06 Accountant 327 Green A. McWatt NA CA 1941-01-01 The Accountants' Magazine 12 Green Arthur Edward FSAA Arthur E. Green & Co. London 1925-03-01 Incorporated Accountants' Journal 148 Green Arthur Reginald ASAA T.O. Williams, Payne & Co. Cheltenham 1918-11-01 Incorporated Accountants' Journal 26 Green Arthur Reginald FSAA Arthur E. Green & Co. London 1951-09-01 Accountancy 360 Green Eric 50 ASAA Price, Waterhouse & Co. London 1950-10-01 Accountancy 378 Green Eric 51 ACA, ASAA Price Waterhouse & Co Nottingham 1950-10-07 Accountant 353 Green Francis Thomas 54 FCA Nairn, Son and Green Manchester 1937-01-16 Accountant 98 Green Fred A. NA Haslingden 1913-01-01 Financial Circular (IMTA) 33 Green Frederick J.P., FCA Stoke-on-Trent 1915-02-06 Accountant 200 Green Hugh John Mackay CA Edinburgh 1899-05-20 Accountant 584 Green Hugh John Mackay CA 1899-07-01 The Accountants' Magazine 398 Green Joseph Shaw Warrington 1903-12-01 Incorporated Accountants' Journal 68 Green Joseph Shaw NA 1892-04-01 Incorporated Accountants' Journal 104 Green Stewart ACA Green & Young Sheffield 1918-01-05 Accountant 16 Green Hugh John Mackay NA CA N/A History of Accounting and Accountants 368 Greenfield James Robert 32 CA Johannesburg 1904-11-01 The Accountants' Magazine 524 Greenfield James Robert NA CA N/A History of Accounting and Accountants 368 Greenhalgh Daniel FSAA Manchester 1898-10-01 Incorporated Accountants' Journal 11 Greenhalgh Samuel 79 ACA Greenhalgh, Son & Dutton Bolton 1929-06-29 Accountant 818 Greenhalgh Thomas FSAA T. Greenhalgh & Co Blackpool 1936-03-14 Accountant 408 Greenhalgh Thomas FSAA T. Greenhalgh & Co. Blackpool 1936-04-01 Incorporated Accountants' Journal 223 Greenhill John Clapperton 44 CA J. W. Davidson, Cookson & Co. Liverpool 1936-06-01 The Accountants' Magazine 343 Greenhill John Clapperton CA J.W. Davidson, Cookson & Co Liverpool 1936-06-06 Accountant 847 Greenhill William 83 CA Greenhill, Huie & Clapperton Edinburgh 1946-01-26 Accountant 44 Greenhill William 84 CA Greenhill, Huie & Clapperton 1946-03-01 The Accountants' Magazine 101 Greening George Edmund FCA Franklin, Greening & Co Sheffield 1953-05-09 Accountant 579 Greening George Shuttleworth 74 FCA Franklin, Greening & Co Sheffield 1930-11-01 Accountant 624 Greenshields William Alan ACA James E. Ward & Son London 1943-04-03 Accountant 177 Greensmith Cecil FSAA Lescher, Stephens & Co. London 1936-06-01 Incorporated Accountants' Journal 301 Greenwood Harold Vernon ACA H.V. Greenwood & Co Bradford 1949-12-17 Accountant 677 Greenwood Leonard Montague Deloitte, Plender, Griffiths & Co. 1918-11-23 Accountant 282

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Greenwood Thomas 77 FCA Cooper & Cooper Bolton 1949-07-30 Accountant 130 Gregory John FSAA Sheffield 1928-03-01 Incorporated Accountants' Journal 220 Gregson Harold Rhodes & Stringer Bradford 1917-10-20 Accountant 301 Gregson Harold Rhodes & Stringer Bradford 1917-11-01 Incorporated Accountants' Journal 29 Greig Alexander NA N/A History of Accounting and Accountants 368 Greig J. T. M. CA 1902-10-01 The Accountants' Magazine 473 Greig James CA Carter, Greig & Co. 1936-05-01 The Accountants' Magazine 286 Greig James CA Carter, Greig & Co Edinburgh 1936-05-02 Accountant 672 Greig James Booth Laurencekirk, Kincardineshire 1919-11-01 Incorporated Accountants' Journal 39 Greig James Thomas McDowell NA CA N/A History of Accounting and Accountants 368 Greig John Knox CA Aberdeen 1902-02-01 The Accountants' Magazine 147 Greig Llewellyn Gordon CA Marshall & Anderson 1942-07-01 The Accountants' Magazine 288 Grenside John NA FCA 1975-07-01 Institute Newsletter 2 Grenside John Peter NA FCA Peat, Marwick, Mitchell & Co. London 1974-07-01 Institute Newsletter 1 Gresham Leonard Stanley Percy Vickerman Hull 1917-05-26 Accountant 505 Grey Edward Simpson CA 1902-02-01 The Accountants' Magazine 146 Grey Edward Simpson NA CA N/A History of Accounting and Accountants 368 Grierson Albert ACA Albert Grierson, Son & Co Manchester 1910-05-14 Accountant 688 Grierson Archibald CA 1905-03-01 The Accountants' Magazine 183 Grierson John NA FPANZ A. and J. Grierson, Goodare, Gibson and Auckland, NZ 1951-10-01 The Accountants' Journal (NZ) 78 Grierson John NA FPANZ 1951-11-01 The Accountants' Journal (NZ) 110 Grieve David Dundee 1897-10-16 Accountant 966 Griffin J. L. NA FPANZ 1951-12-01 The Accountants' Journal (NZ) 144 Griffith Richard Randolph 64 ACA 1937-01-09 Accountant 51 Griffiths A. B. NA Birmingham 1927-03-01 Financial Circular (IMTA) 113 Griffiths Arthur NA Camberwell 1923-11-01 Financial Circular (IMTA) 388 Griffiths H. H. Gough & Wright Dudley 1918-11-16 Accountant 270 Griffiths John George FCA Deloitte, Dever, Griffiths & Co. 1922-11-25 Accountant 779 Griffiths John George FCA Deloitte, Dever, Griffiths & Co. London 1922-12-01 Incorporated Accountants' Journal 73 Griffiths John George 1922-12-09 Accountant 864 Griffiths Percival Davis 75 FCA Deloitte, Plender, Griffiths & Co 1937-12-18 Accountant 836 Griffiths Thomas Gilbert ACA Birmingham 1904-11-26 Accountant 668 Griffiths Thomas John 50 FSAA J. Wallace Williams & Co. London 1949-07-01 Accountancy 194 Grigg L. J. 1938-12-01 The Institute of Book-Keepers Journal 96 Grimes John 83 ASAA John Grimes & Son South Shields 1938-03-12 Accountant 372 Grimes John ASAA John Grimes & Son South Shields 1938-04-01 Incorporated Accountants' Journal 231 Grimshaw George Frederick 45 ACA, ASAA Whittaker and Provis Manchester 1932-12-10 Accountant 749 Grimwood James NA FSAA James Grimwood & Co. London 1924-06-20 The Balance 129 Grimwood James NA FSAA James Grimwood & Co. London 1924-08-02 Accountant 165 Grimwood James FSAA James Grimwood & Co. London 1934-05-01 Incorporated Accountants' Journal 283 Grimwood James 61 FSAA James Grimwood & Co. London 1934-05-05 Accountant 619 Grindrod Horace LAA Manchester 1912-03-01 Associated Accountants' Journal 65 Grisewood William FSAA, FSA William Grisewood & Son Liverpool 1915-04-01 Incorporated Accountants' Journal 155 Grisewood William FCA William Grisewood & Son Liverpool 1915-04-03 Accountant 458 Grisewood William Harold ACA William Grisewood & Son Liverpool 1923-02-10 Accountant 212 Grosvenor Vernon William 72 FCA 1961-07-29 Accountant 155 Grove P. A. ACA Harrison, West, Ledsam & Co. Birmingham 1916-07-29 Accountant 99 Grove William 1896-08-01 Accountant 669 Groves Matthew H. 65 FSAA W.T. Walton, Son & Rowland West Hartlepool 1937-01-02 Accountant 11+9 Groves Matthew Henry W. T. Walton & Son West Hartlepool 1937-01-01 Incorporated Accountants' Journal 125

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Groves William Henry 65 ACA Bayliss, Jones & Bayliss Wolverhampton 1932-10-08 Accountant 446 Grumitt Francis Harrison ACA Turquand, Youngs, McAuliffe & Co Singapore 1946-06-01 Accountant 307 Grundy Harry NA Bury 1897-01-01 Financial Circular (IMTA) 31 Grundy William Cowley 75 FCA Ashworth Mosley & Co Manchester 1941-03-15 Accountant 220 Guedella Herbert 65 FCA London 1940-03-30 Accountant 354 Guest C. S. 22 Whitehill & Whitehill 1916-08-26 Accountant 175 Guest J. C. H. Heathcote & Coleman Birmingham 1917-06-16 Accountant 567 Guild James Wyllie 67 CA J. Wyllie Guild & Fisher Glasgow 1894-01-13 Accountant 37 Guiler William Cecil ACA 1953-07-18 Accountant Irish Supplement 104 Guiler William Cecil ACA Drogheda 1953-07-18 Accountant 87 Gully Harry James 71 FCA Gully, Stephens, Ross & Gregory London 1943-04-03 Accountant 177 Gundry Ernest William 65 FCA Gundry, Straus & Co London 1932-02-13 Accountant 223 Gundry Ivor George ASAA Singleton, Fabian & Co. London 1941-06-01 Accountancy 168 Gunn George Ward 29 ACA Sissons, Bersey, Gain, Vincent & Co. 1942-05-02 Accountant 251 Gunn Thomas Stanley 24 Moores, Carson & Watson Glasgow 1915-04-01 The Accountants' Magazine 230 Gunner Mr NA Croydon 1912-06-01 Financial Circular (IMTA) 262 Gunner William NA Croydon 1904-08-01 Financial Circular (IMTA) 193 Gunner William NA Croydon 1918-01-01 Financial Circular (IMTA) 29 Gunner William NA Croydon 1927-02-01 Financial Circular (IMTA) 71 Gunson James 56 Barrow 1904-04-01 Financial Circular (IMTA) 111 Guthrie David 71 CA Bannatyne & Guthrie 1934-05-01 The Accountants' Magazine 290 Guthrie David 71 CA Bannatyne & Guthrie Glasgow 1934-05-05 Accountant 619 Guthrie Edwin Edwin Guthrie & Co. Manchester 1904-09-01 Incorporated Accountants' Journal 274 Guthrie Edwin FCA Barrow, Wade, Guthrie & Co Manchester 1904-09-03 Accountant 236 Guthrie Edwin Barrow Wade & Guthrie United States N/A Dictionary of business biography 684 Guthrie Edwin 63 FCA Barrow, Wade, Guthrie & Co. New York N/A British Accountants (Arno Press, 1980) n/a Guthrie Hugh L. C. NA CA 1923-12-01 The Accountants' Magazine 612 Guthrie I. C. NA 1924-01-26 Accountant 124 Guthrie Isobel Clyne NA 1923-04-01 The Accountants' Magazine 231 Guthrie Thomas 46 CA Davies, Tait & Co. 1908-11-01 The Accountants' Magazine 528 Guthrie William CA, CPA Price, Waterhouse & Co. San Francisco 1945-11-01 The Accountants' Magazine 339 Guy John Henry ACA 1955-07-16 Accountant 80 Gwilliam Arthur Henry NA Bristol 1927-12-01 Financial Circular (IMTA) 351 Hacker John Walter FSAA Australia 1931-05-01 Incorporated Accountants' Journal 303 Hackett Harry Osborne 1917-09-15 Accountant 204 Hackett John Herbert ACA Howard Smith, Slocombe & Co Birmingham 1906-02-24 Accountant 254 Hadid Foulath 2012-10-12 The Independent 48 Hadlee W. A. NA APANZ Pickles & Perkins Christchurch, NZ 1950-06-30 The Accountants' Journal (NZ) 344 Hague Harold 77 FCA H. Hague, Sharp & Co. Oldham 1958-03-08 Accountant 298 Haigh L. J. 19 Kershaw, Palk & Co. Birmingham 1918-06-22 Accountant 452 Haile Robert 24 Dennis, Gowar, Ashby & Co. London 1919-04-19 Accountant 320 Hains Henry FSAA Johannesburg 1918-03-01 Incorporated Accountants' Journal 115 Hainsworth George ASAA Leeds 1903-02-01 Incorporated Accountants' Journal 104 Haisman J. NA McCulloch, Butler & Spence Gisborne, NZ 1949-03-30 The Accountants' Journal (NZ) 213 Haldane Herbert William NA Lindsay, Jamieson & Haldane 1934-05-01 The Accountants' Magazine 289 Haldane James CA Lindsay, Jamieson & Haldane Edinburgh 1906-12-01 Incorporated Accountants' Journal 80 Haldane James CA Lindsay, Jamieson & Haldane Edinburgh 1906-12-01 Incorporated Accountants' Journal 83 Haldane James 76 CA Lindsay, Jamieson & Haldane Edinburgh 1906-12-01 The Accountants' Magazine 544 Hale John Albert 92 ACA Deakin Hale & Co London 1953-06-13 Accountant 719 Hale Philip Deakin 55 ACA Deakin, Hale & Co London 1945-04-28 Accountant 204

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Hale W. J. Noel & Shackwell Cardiff 1917-05-12 Accountant 462 Hale William Price 49 FCA, ASAA Daffern & Co. Coventry 1953-10-03 Accountant 398 Hale William Price 49 FCA, ASAA Daffern and Co. Coventry 1953-12-01 Accountancy 412 Hale William Stather OBE, ACA Calcutta 1928-10-20 Accountant 535 Hall George 25 1918-06-29 Accountant 424 Hall George 25 Mackay, Irons & Co. Dundee 1918-07-01 The Accountants' Magazine 286 Hall Harvey 91 CA Marquis, Hall & Littlejohn 1931-06-01 The Accountants' Magazine 324 Hall John FSAA John & W.D.Hall Queensland 1922-04-01 Incorporated Accountants' Journal 172 Hall John Fortune 52 CA Wm. Home Cook & Co. 1943-03-01 The Accountants' Magazine 99 Hall K. S. Mackay, Irons & Co. Dundee 1916-03-01 The Accountants' Magazine 148 Hall Kenneth H. Mackay, Irons & Co. Dundee 1916-02-05 Accountant 184 Hall Mrs W. Gill 156 1915-10-01 Associated Accountants' Journal 156 Hall Robert Thomas 43 ACA Warren, Tyndall Hall & Co Birmingham 1923-03-17 Accountant 433 Hall W. Davidson 75 FSAA John and W. D. Hall Glasgow 1939-04-01 Accountancy 271 Hall Walter George FSAA 1934-07-14 Accountant 48 Hall William Gill 72 ASAA, FISA Calver, Derbyshire 1925-04-01 Associated Accountants' Journal 180 Hallam Herbert Frederick ASAA Newport 1932-08-01 Incorporated Accountants' Journal 430 Halliday Harold E. NA FCA Parsons & Jolliffe Newport 1962-06-16 Accountant 786 Halliday Harold E. NA 1962-07-01 Accountancy 635 Halsall Frank 70 FCA, JP Ashworth, Mosley & Co Manchester 1932-06-18 Accountant 846 Halsey Bernard ACA Halsey, Button & Perry Durban, South Africa 1958-10-01 Accountancy 564 Halsey Laurence Edward KBE,FCA Price Waterhouse & Co Guildford 1945-09-22 Accountant 146 Halstead Arthur Frederick 22 Jones, Crewdson & Youatt Manchester 1915-07-31 Accountant 138 Halstead E. H. NA APANZ Auckland, NZ 1949-12-30 The Accountants' Journal (NZ) 160 Halstead E. M. NA APANZ Chambers, Worth & Chambers Auckland, NZ 1951-10-01 The Accountants' Journal (NZ) 76 Ham H.H. FCA Ham, Dennehy & Butcher Bristol 1902-05-31 Accountant 580 Ham K. H. R. NA 1946-06-01 The Accountants' Magazine 222 Ham Kenneth Henry Rowe NA CA 1938-01-01 The Accountants' Magazine 8 Hamer John Bradford 1892-07-30 Accountant 594 Hamilton Archibald F. CA Outram & Hamilton Glasgow 1906-11-01 The Accountants' Magazine 513 Hamilton George 26 CA Alexander Sloan & Co. Glasgow 1943-12-01 The Accountants' Magazine 331 Hamilton James Thomas FSAA Hamilton, Rowland & Locke Southampton 1914-10-01 Incorporated Accountants' Journal 5 Hamilton John Gardiner 1912-08-01 Incorporated Accountants' Journal 292 Hamilton Noel Vivian ASAA Karachi, India 1903-08-01 Incorporated Accountants' Journal 251 Hamilton Robert Andrew FCA J. Paterson Brodie & Son Newcastle under Lyme 1963-12-01 Accountancy 1152 Hamilton Stanley Alexander 48 CA S. A. Hamilton & Co. 1947-06-01 The Accountants' Magazine 255 Hamilton W. R. FCA 1916-11-01 The Accountants' Magazine 466 Hamilton William Robert FCA Nottingham 1916-08-26 Accountant 176 Hamilton William Robert FCA Nottingham 1916-09-01 Incorporated Accountants' Journal 279 Hamm N. W. E. NA West Bromwich 1927-03-01 Financial Circular (IMTA) 113 Hamm William Henry 55 FACCA W. H. Hamm Coventry 1961-05-27 Accountant 675 Hammersley Edwin John FSAA Hanley 1903-12-01 Incorporated Accountants' Journal 68 Hammond George Joseph 73 ACA 1934-01-13 Accountant 36 Hammond Gladstone R. E. Emson & Co. London & Windsor 1910-09-01 Incorporated Accountants' Journal 273 Hammond Henry Havelock 53 FCA Whinney Murray & Co. London 1965-10-30 Accountant 576 Hammond John Reynolds Deal 1903-11-01 Incorporated Accountants' Journal 52 Hamp John 47 FCA Chantry, Button & Co London 1928-04-21 Accountant 561 Hancock Henry NA 1955-07-02 Accountant 16 Handford George Henry FSAA Fred Hargreaves & Co. Manchester 1940-03-01 Accountancy 180 Handley Richard Blackpool 1897-05-01 Financial Circular (IMTA) 71

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Handley Thomas William FCA Handley & Wilde Manchester 1908-03-28 Accountant 429 Hands Kenneth Charles Myburgh FSAA, CA (South Africa) Hands & Shore Cape Town, South Africa 1955-03-01 Accountancy 124 Hankins John Augustine FSAA Birmingham 1911-11-01 Incorporated Accountants' Journal 43 Hankins Thomas Pelham 40 ACA London 1928-02-18 Accountant 233 Hanmer Bryce Meredith 71 FCA Bryce Hanmer & Co. Liverpool & London 1955-03-26 Accountant 362 Hann James Shimell 66 FSAA Lawrence, Hann & Best London 1937-03-20 Accountant 429 Hann James Shimell FSAA Lawrence, Hann & Best London 1937-04-01 Incorporated Accountants' Journal 248 Hanna Thomas Chalmers CA Edinburgh 1911-01-01 The Accountants' Magazine 35 Hanna Thomas Chalmers CA Wood & Hanna Edinburgh 1911-02-01 The Accountants' Magazine 112 Hanna W. G. C. NA CA Wood & Hanna Edinburgh 1934-07-01 The Accountants' Magazine 434 Hanna W. G. C. NA CA Wood & Hanna 1942-11-01 The Accountants' Magazine 360 Hanna William Gemmill Chalmers CA Wood & Hanna 1945-05-01 The Accountants' Magazine 168 Hannah David Marshall 19 Moores, Carson & Watson Glasgow 1917-06-02 Accountant 535 Hansford Frederick Vernon FCA Morris, Gregory, Holmes & Hansford Manchester 1932-10-22 Accountant 526 Hansford George Lockyer FCA Hansford & Hansford Macclesfield 1932-03-26 Accountant 428 Hanson Arthur 32 London 1892-08-27 Accountant 657 Hanson Arthur London 1892-09-03 Accountant 665 Hanson Arthur London 1892-10-15 Accountant 776 Hanson Edward Stanley NA 1928-03-01 The Institute of Book-Keepers Journal 3 Harben Charles Henry FSAA 1900-05-01 Incorporated Accountants' Journal 140 Harber George FCA London 1905-03-18 Accountant 314 Hardcastle Basil W. FCA Spain Bros & Co London 1915-01-23 Accountant 124 Hardcastle Basil W. FCA Spain Bros. and Co. 1915-02-01 Associated Accountants' Journal 44 Hardie Robert John CA Hardie M'Farlane & Boyd Glasgow 1946-10-19 Accountant 197 Hardie Robert John CA Hardie, M'Farlane & Co. 1946-12-01 The Accountants' Magazine 413 Hardie S. J. NA 1944-08-01 The Accountants' Magazine 280 Hardie William 81 CA Hardie, Caldwell Ker and Hardie Glasgow 1937-04-17 Accountant 561 Hardie William CA Hardie & Rowan Greenock 1937-05-01 The Accountants' Magazine 256 Harding Marion Martha 71 London 1895-03-02 Accountant 198 Harding Philip Edward 77 FCA, MC James, Edwards & Co London 1952-10-04 Accountant 402 Harding R. P. Harding, Whinney & Co. London 1894-01-01 Incorporated Accountants' Journal 79 Harding Robert Palmer 72 Harding, Whinney & Company 1893-12-30 Accountant 1093 Harding Robert Palmer Harding, Whinney & Co. N/A Dictionary of business biography 32 Harding Robert Palmer 72 Harding, Whinney & Company London N/A British Accountants (Arno Press, 1980) n/a Harding S. R. NA 1963-09-01 Accountancy 799 Hardy Lewis 73 FCA Lewis Hardy & Co London 1927-10-22 Accountant 555 Hardy R. M. Barstow & Millar Edinburgh 1918-12-01 The Accountants' Magazine 468 Hare Edward Solomon 71 FSAA Solomon Hare & Co. Bristol 1941-09-01 Accountancy 222 Hare Marcus Leonard Theodore ACA Hollins & Co 1929-07-27 Accountant 109 Hare Solomon FCA Solomon Hare & Co Bristol 1911-08-19 Accountant 254 Hare William NA FCA Waterworth, Rudd & Hare Blackburn 1961-05-20 Accountant 644 Hargreave Frederick Parker Mellors, Basden & Mellors Nottingham 1917-12-15 Accountant 469 Hargreaves Fred 84 FSAA, FCIS Manchester 1952-04-01 Accountancy 152 Harker H. L. 60 FPANZ Wairoa, NZ 1951-03-31 The Accountants' Journal (NZ) 271 Harland Lewis Morgan G. A. Evans & Evans Mountain Ash 1918-12-01 Incorporated Accountants' Journal 47 Harland Walter 62 FCA William Harland & Son Stockton-on-Tees 1946-06-22 Accountant 351 Harland William ACA William Harland & Son Stockton-on-Tees 1916-01-29 Accountant 142 Harlow Edward 74 FSAA Nottingham 1931-04-25 Accountant 532 Harlow Edward FSAA Edward Harlow & Co. Nottingham 1931-05-01 Incorporated Accountants' Journal 303 Harmood-Banner John FCA Harmood Banner & Sons Liverpool 1927-03-01 Incorporated Accountants' Journal 188

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Harmood-Banner John Bart, FCA Harmood-Banner & Son Liverpool 1927-03-05 Accountant 341 Harmood-Banner John Sutherland NA Harmood-Banner & Son Liverpool 1924-01-16 Accountant 254 Harmood-Banner John Sutherland N/A Dictionary of business biography 43 Harmood-Banner John Sutherland 80 FCA Harmood-Banner & Son Liverpool N/A British Accountants (Arno Press, 1980) n/a Harper Alfred Cotton 90 FCA Harper Feather and Paterson London 1930-12-06 Accountant 801 Harper Alfred Cotton FCA Harper Bros. & Feather London 1931-01-01 Incorporated Accountants' Journal 131 Harper Edward Norton 73 Lewisham 1891-04-04 Accountant 272 Harper Edward Norton 73 FCA Lewisham 1891-04-11 Accountant 288 Harper Francis Joseph FSAA Harper, Kent & Wheeler Shrewsbury 1934-07-01 Incorporated Accountants' Journal 361 Harper Francis Joseph 67 FSAA Harper, Kent & Wheeler Shrewsbury 1934-07-14 Accountant 48 Harper William NA AIMTA St. Marylebone 1926-08-01 Financial Circular (IMTA) 447 Harper-Smith Harry Harper-Smith, Moore & Co. Norwich 1939-09-01 Accountancy 480 Harper-Smith Harry FSAA, JP Harper-Smith, Moore & Co Norwich 1939-09-23 Accountant 370 Harrington A. B. Macnair, Mason, Evans & Co. London 1915-11-13 Accountant 589 Harrington A. D. Macnair, Mason, Evans & Co. London 1915-12-01 The Accountants' Magazine 580 Harris Charles NA 1924-03-20 The Balance 59 Harris Christoper Samuel R. E. Starkie Leeds 1918-06-01 Incorporated Accountants' Journal 171 Harris Ernest Albert 70 ASAA, FCA Harris & Horne Sydney, Australia 1941-03-01 Accountancy 108 Harris F. E. 43 Beckenham 1908-02-01 Financial Circular (IMTA) 51 Harris F. E. 1908-03-01 Financial Circular (IMTA) 71 Harris F. H. NA 1948-04-30 The Accountants' Journal (NZ) 323 Harris F. H. NA 1948-04-30 The Accountants' Journal (NZ) 328 Harris F. H. NA 1949-03-30 The Accountants' Journal (NZ) 224 Harris F. H. NA FPANZ Watkins, Hull, Wheeler & Johnston 1951-03-31 The Accountants' Journal (NZ) 278 Harris Frank NA 1965-08-01 Accountancy 728 Harris Fred E. 1908-03-01 Financial Circular (IMTA) 69 Harris Frederick ACA William Harris & Co London 1930-03-01 Accountant 270 Harris Frederick Ernest FSAA London 1908-02-01 Incorporated Accountants' Journal 109 Harris Fredric Henry NA FPANZ Watkins, Hull, Wheeler & Johnston Wellington, NZ 1948-03-30 The Accountants' Journal (NZ) 269 Harris J. E. NA FACCA R. P. Opass, Billings & Harris London and Belvedere 1958-05-03 Accountant 532 Harris James FCA James Harris, Son & Co London 1926-01-09 Accountant 57 Harris James Gibson FCA Gibson, Harris & Co London 1952-05-24 Accountant 559 Harris John Edward NA FACCA Opass, Billing & Harris London & Belvedere 1960-04-30 Accountant 525 Harris Walter Fred 81 FCA,CBE Hodgson, Harris & Co Hull 1946-03-02 Accountant 113 Harris William NA FCA Craig, Gardner & Co. N/A A history of accountants in Ireland 360 Harris William Leonard FCA James Harris, Son & Co 1910-10-01 Accountant 455 Harrison Alexander NA Whitson & Methuen Edinburgh 1938-11-01 The Accountants' Magazine 538 Harrison Alexander NA 1946-12-01 The Accountants' Magazine 415 Harrison Alexander NA 1947-04-01 The Accountants' Magazine 188 Harrison Charles Augustus FCA Harrison, Barratt, West & Co Birmingham 1904-02-13 Accountant 214 Harrison Edward John 63 CA Graham, Smart & Annan London 1940-03-01 The Accountants' Magazine 131 Harrison Edward John 63 CA,FFA Graham, Smart & Annan London 1940-03-09 Accountant 256 Harrison Fred FCA Howard, Harrison & Co Bradford 1951-04-28 Accountant 426 Harrison J. ASAA Lewis & Mounsey Liverpool 1895-11-01 Incorporated Accountants' Journal 14 Harrison James Malcolm NA FCA Harmood-Banner, Cash, Stone & Mounsey Liverpool 1965-05-29 Accountant 758 Harrison John Ernest 75 FCA John Gordon, Harrison, Taylor & Co Harrogate 1944-05-13 Accountant 234 Harrison Norman 49 FCA Price Waterhouse & Co Newcastle 1932-12-03 Accountant 731 Harrison Robert Stobo 46 CA Glasgow 1926-05-01 The Accountants' Magazine 260 Harrison T. Middleton 1925-04-01 Financial Circular (IMTA) 136 Harrison Thomas NA Newark 1916-09-01 Financial Circular (IMTA) 331

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Harrison Thomas Middleton 1925-04-01 Financial Circular (IMTA) 171 Harrison Thomas Henry J.P., ACA Derby 1907-12-31 Accountant 279 Harrison W. E. 34 Clitheroe 1911-12-01 Financial Circular (IMTA) 255 Harrison William E. NA FCWA 1954-06-05 Accountant 636 Harrison William Lomas Lomas Harrison & Starkey Birmingham 1912-07-06 Accountant 15 Hart Arthur Michael 25 CA 1940-07-01 The Accountants' Magazine 344 Hart Arthur Michael CA 1940-12-01 The Accountants' Magazine 499 Hart Colonel 74 FCA Stephenson, Smart & Co. Lincoln 1965-05-29 Accountant 757 Hart Edward J. FCA Hart Brothers, Tibbets & Co. London 1894-12-08 Accountant 1080 Hart Frank Ernest ASAA Arthur E. Green & Co. London 1918-07-01 Incorporated Accountants' Journal 192 Hart Harold George ACA Carnaby Harrower, Barham & Co. London 1915-02-06 Accountant 186 Hart Henry FCA Hart, Moss & Co Rotherham 1917-03-31 Accountant 311 Hart Percival Frank Crewdson, Youatt & Howard London 1917-05-19 Accountant 483 Hart Thomas NA CA Thomson, Jackson, Gourlay & Taylor Glasgow 1940-03-01 The Accountants' Magazine 129 Hart Thomas NA CA Thomson, Jackson, Gourlay & Taylor 1941-12-01 The Accountants' Magazine 504 Hart Thomas NA CA Thomson, Jackson, Gourlay & Taylor 1944-05-01 The Accountants' Magazine 169 Hart Thomas NA CA 1945-05-01 The Accountants' Magazine 171 Hart Thomas CA, JP Thomson, Jackson, Gourlay & Taylor Glasgow 1946-12-14 Accountant 324 Hart Thomas CA Thomson, Jackson, Gourlay & Taylor 1947-01-01 The Accountants' Magazine 6 Hart William J.P., FCA Derby 1929-11-30 Accountant 702 Hart Wm FSAA, CA Wm. Hart Junr. & Wilson Glasgow 1920-04-01 Incorporated Accountants' Journal 152 Harting Robert Anthony 57 FCA Smith & Harting London 1949-06-04 Accountant 478 Hartley Harold 76 FCA Hartleys, Wilkins & Flew London 1950-09-09 Accountant 255 Hartley John ASAA J. & S. Hartley Leeds 1917-01-01 Incorporated Accountants' Journal 80 Hartley Reginald Humphrey ASAA London 1918-12-01 Incorporated Accountants' Journal 47 Hartley William 29 Brierfield 1900-11-01 Financial Circular (IMTA) 14 Hartwright Edward Romilly FSAA Liverpool 1896-01-01 Incorporated Accountants' Journal 45 Harvey Charles Herbert ACA John F. Harvey & Sons Swansea 1955-02-19 Accountant 225 Harvey George Gourlay 72 CA 1945-11-01 The Accountants' Magazine 340 Harvey Joseph Meskell NA FCA Chalmers, Wade & Co. 1960-05-21 Accountant 643 Harvey William CA Cape Town, South Africa 1920-05-01 The Accountants' Magazine 347 Haskins Charles W. CPA New York 1903-01-17 Accountant 79 Haskins Charles Waldo 50 CPA Haskins & Sells New York, Chicago, St Louis, 1903-01-24 Accountant 134 Haskins Charles Waldo CPA Haskins & Sells New York and London 1903-02-01 Incorporated Accountants' Journal 104 Haskins Charles Waldo Haskins & Sells 1903-02-07 Accountant 216 Haslam Arthur FCA Arthur Haslam & Co Wolverhampton 1951-04-07 Accountant 347 Hassal John Alfred Satterfield 65 FCA Knox, Hassal, Son & Co. Liverpool 1934-01-06 Accountant 10 Hastie Harold E. NA CA 1938-04-01 The Accountants' Magazine 214 Haswell George Henry 80 ACA Haswell Brothers 1938-07-16 Accountant 77 Haswell William Denson 94 FCA Haswell Brothers Chester 1945-04-07 Accountant 164 Hately Thomas FSAA Henry Chapman, Son & Co. South Shields 1957-04-01 Accountancy 196 Hatton Thomas Strange 66 FCA Hatton and Muras Wolverhampton 1888-09-01 Accountant 558 Haughey Charles James NA FCA Haughey, Boland & Co. N/A A history of accountants in Ireland 361 Haward H. E. NA 1908-08-01 Financial Circular (IMTA) 146 Haward H. E. NA London 1915-05-01 Financial Circular (IMTA) 136 Haward Harry NA 1920-04-01 Financial Circular (IMTA) 99 Haward Harry NA 1927-04-01 Financial Circular (IMTA) 154 Haward Harry E. NA London 1917-04-01 Financial Circular (IMTA) 141 Haward Thomas Gilbert ACA T. G. Haward, Ash & Co. London 1922-10-14 Accountant 519 Hawkins John Esmond 25 Bsc, ACA Lawrence, Robson & Co London 1937-05-29 Accountant 762

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Hawkins L. C. NA FCA 1962-11-10 Accountant 608 Hawkins Leonard Cecil NA 1957-12-07 Accountant 662 Hawnt Frederick Montague FSAA, FCIS Hawnt, Hilton & Ward Birmingham 1938-12-31 Accountant 908 Hawnt Frederick Montague FSAA Birmingham 1939-02-01 Accountancy 194 Haworth George Edward FCA Shuttleworth & Haworth Manchester 1915-06-26 Accountant 852 Hawson James CA 1946-07-01 The Accountants' Magazine 261 Hawson W.George 81 FCA W.G. Hawson & Co Sheffield 1931-05-02 Accountant 564 Hawson William Grafton 52 FCA W. G. Hawson & Co. Hartshead 1934-11-17 Accountant 717 Hay Alastair Kerr CA Romanes & Aitchison Edinburgh 1944-08-01 The Accountants' Magazine 279 Hay Charles 66 CA Herriot & Hay Edinburgh 1941-08-01 The Accountants' Magazine 407 Hay David Allan NA CA Grahams, Rintoul, Hay, Bell & Co. Glasgow 1934-02-01 The Accountants' Magazine 98 Hay David Allan NA CA Grahams, Rintoul, Hay, Bell & Co. Glasgow 1936-08-01 The Accountants' Magazine 482 Hay David Allan NA CA Grahams, Rintoul, Hay, Bell & Co. Glasgow 1939-02-01 The Accountants' Magazine 92 Hay David Allan NA CA Grahams, Rintoul, Hay, Bell & Co. 1944-05-01 The Accountants' Magazine 168 Hay David Allan CA Grahams, Rintoul, Hay, Bell & Co. Glasgow & London 1957-05-11 Accountant 578 Hay George Hiddelston 73 CA Bourner, Bullock & Co Stoke-on-Trent 1944-09-02 Accountant 114 Hay George Hiddelston 73 Bourner, Bullock & Co. 1944-11-01 The Accountants' Magazine 315 Hay H. G. NA ARANZ 1949-11-30 The Accountants' Journal (NZ) 134 Hay H.G. NA ARANZ 1950-08-30 The Accountants' Journal (NZ) 37 Hay John W. A. NA Wm. Home Cook & Co. Edinburgh 1942-04-01 The Accountants' Magazine 158 Hay Robert 63 FSAA Northumberland 1943-03-01 Accountancy 118 Haydock John 76 CA 1962-06-30 Accountant 839 Hayes E.C. 1951-09-01 Accountant 210 Hayes Percy Rathbone FSAA Percy R. Hayes & Co. Wrexham 1953-01-01 Accountancy 38 Hayman A. M. NA 1929-04-01 Indian & Eastern Railways 142 Haythornethwaite Charles Walter ACA Haythornthwaite & Norris Blackburn 1935-07-13 Accountant 39 Hayward Reginald George 49 APANZ Quigley, Allen & Hayward Dannevirke, NZ 1950-07-31 The Accountants' Journal (NZ) 17 Hayward Thomas FSAA Smith and Hayward Bradford 1947-12-01 Accountancy 292 Haywood Horace Ward 53 FSAA Mumford, Haywood and Crumpton Kidderminster 1955-06-01 Accountancy 236 Hazell Leonard George 49 AACCA 1963-10-12 Accountant 483 Hazlitt William 82 1893-02-25 Accountant 188 Head Thomas Howard FCA Futcher, Head, Smith & Co London 1952-05-10 Accountant 501 Heads Leslie J. G. Nixon Newcastle-upon-Tyne 1918-07-27 Accountant 51 Healy George James G. J. Healy & Sons Bolton and Wigan 1901-12-01 Incorporated Accountants' Journal 66 Heatley Robert Robert Heatley & Co. Manchester 1939-09-01 Accountancy 480 Heaton Frederick 68 FSAA 1949-06-01 Accountancy 168 Heaton J. S. NA FCA Bottomley & Smith Keighley 1961-04-08 Accountant 424 Heaton James S. NA FSAA Bottomley & Smith 1954-07-10 Accountant 53 Heaton James Stanley NA Bottomley & Smith Keighley 1957-12-07 Accountant 662 Heaton John Howard 76 FCA Birmingham 1939-11-11 Accountant 514 Heaver Alfred Charles F. W. Stephens London 1915-06-01 Incorporated Accountants' Journal 195 Heckels Richard Davies FSAA London 1933-02-01 Incorporated Accountants' Journal 167 Hellmuth John Ernest 26 ASAA Hilton, Sharp and Clarke Brighton 1936-09-05 Accountant 320 Hellmuth John Ernest ASAA Hilton, Sharpe & Clarke Brighton 1936-10-01 Incorporated Accountants' Journal 7 Helm Elijah 1905-01-01 Incorporated Accountants' Journal 93 Helm Richard Field FCA Hodgson Harris & Co Hull 1951-02-24 Accountant 197 Helmore George Reginald 72 FCA, OBE George R.Helmore, R.Helmore, Helmore & London 1937-11-09 Accountant 473 Hemphill Robert CA Johannesburg 1947-08-01 The Accountants' Magazine 371 Hemsley H. N. ACA Price, Waterhouse & Co. Berlin 1934-03-10 Accountant 335 Henderson Alexander CA Montreal 1913-05-01 The Accountants' Magazine 316

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Henderson Alexander 77 Fraserburgh 1939-06-01 Accountancy 358 Henderson Alexander N/A Dictionary of business biography 153 Henderson Alexander C. Thomson, Jackson, Gourlay & Taylor Glasgow 1918-11-01 The Accountants' Magazine 418 Henderson David CA 1941-11-01 The Accountants' Magazine 459 Henderson Eustace Race 40 Medan 1921-08-01 The Accountants' Magazine 475 Henderson J. J. Craik NA 1930-01-01 The Accountants' Magazine 7 Henderson James 83 Tayport 1895-01-26 Accountant 80 Henderson James Hubert 61 FSAA London 1952-07-01 Accountancy 254 Henderson James Richard 30 CA Henderson & Loggie Dundee 1915-01-01 The Accountants' Magazine 46 Henderson John Macdonald 78 FCA Aberdeen 1922-11-25 Accountant 779 Henderson John Milne NA 1921-01-01 The Accountants' Magazine 10 Henderson John Milne 92 CA Edinburgh 1946-09-01 The Accountants' Magazine 328 Henderson Kenneth 57 CA Dingwall, Peden & Henderson 1940-06-01 The Accountants' Magazine 271 Henderson M. W. 1915-10-16 Accountant 474 Henderson M. W. Linlithgow 1915-11-01 The Accountants' Magazine 515 Henderson Robert Leslie Jeffrey CA Aberdeen 1935-11-01 The Accountants' Magazine 558 Henderson Ronald John NA Graham, Smart & Annan Edinburgh 1945-08-01 The Accountants' Magazine 308 Henderson Walker NA CA Walker & Henderson 1942-01-01 The Accountants' Magazine 6 Henderson William Alfred ASAA Willesden 1935-01-01 Incorporated Accountants' Journal 137 Henderson William George 20 James Milne Aberdeen 1917-05-12 Accountant 471 Henderson William George 20 James Milne Aberdeen 1917-06-01 The Accountants' Magazine 274 Hennessey Thomas D.F. 61 FCA Wilson, Hennessey & Crawford Bangor 1939-11-04 Accountant 498 Henry Arthur Richard ACA 1917-05-05 Accountant 435 Henry John CA Peacock & Henry Glasgow 1918-06-01 The Accountants' Magazine 261 Henshall James 79 FCA,ASAA Warmsley, Henshall & Co Chester 1951-08-11 Accountant 142 Henshall James 79 FCA, ASAA Warmsley, Henshall and Co. Chester 1951-09-01 Accountancy 360 Henshaw Percy H. FSAA Nottingham 1918-12-07 Accountant 308 Henstridge Stephen FSAA Birmingham 1945-08-01 Accountancy 230 Hepburn Donald NA CA 1939-01-01 The Accountants' Magazine 7 Heppard John L'Estrange 68 FCA Black & Heppard Blackburn 1949-04-16 Accountant 318 Herridge James Russell CA Henry Hunter Bayne & Co. Manila 1946-07-01 The Accountants' Magazine 261 Herriot Thomas Grierson 76 CA Herriot & Hay 1946-04-01 The Accountants' Magazine 144 Herschell Lord Washington 1899-03-04 Accountant 249 Heselton Robert Thomson 70 FCA J.A. Heselton & Son Bradford 1931-10-17 Accountant 506 Heslop William 93 Heslop & Son Darlington 1964-04-04 Accountant 427 Hetherton John FSAA York 1937-03-01 Incorporated Accountants' Journal 214 Hewitt Arthur FSAA Dougall, Lance & Hewitt Pretoria, South Africa 1929-05-01 Incorporated Accountants' Journal 253 Hewitt Arthur FSAA Dougall, Lance & Weber Pretoria 1929-05-11 Accountant 587 Hewitt Charles FSAA Charles Hewitt & Co. Johannesburg, South Africa 1942-01-01 Accountancy 72 Hewlett Harold NA Kensington 1911-11-01 Financial Circular (IMTA) 231 Heybyrne Francis John ASAA Heybyrne & Brown Newport 1911-08-01 Incorporated Accountants' Journal 281 Heyes Morris NA Blackpool 1900-03-01 Financial Circular (IMTA) 76 Hibberd Augustus Edwin ACA Hibberd, Bull & Co London 1909-10-23 Accountant 531 Hibbert Thomas Whitehead NA FCA 1962-05-05 Accountant 591 Hickin R. J. NA ARANZ 1948-06-30 The Accountants' Journal (NZ) 369 Hickling Peter Frank DFM 1943-05-29 Accountant 278 Hickling Peter Frank Stanley Blythen Nottingham 1943-08-01 Accountancy 222 Hickox Edwin Baskerville Arthur E. Woodington 1917-09-01 Incorporated Accountants' Journal 246 Hicks Albert See 90 FCA Curtis, Thomson, Lucey, Hicks & Co London 1947-08-02 Accountant 78 Hicks George Henry ASAA Plymouth 1910-04-01 Incorporated Accountants' Journal 164

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Hield Victor 37 Bloomer, Ford & Co. Birmingham 1917-11-17 Accountant 385 Higginbotham Charles James CA 1939-05-01 The Accountants' Magazine 283 Higginbotham William Henry NA 1950-06-01 Accountancy 224 Higginbotham William Henry 79 FCA Sheffield 1965-04-01 Accountancy 302 Higgison Francis Walford 80 FCA Deloitte, Plender, Griffiths and Co. Cardiff 1958-04-01 Accountancy 214 Higgison Francis Walford 81 FCA 1958-04-12 Accountant 442 Higgison John M. NA FCA 1966-10-01 Contra Green 101 Hight Charles 54 FCA Bromley 1893-10-28 Accountant 900 Higson John Hewitt NA ACA 1922-06-01 Financial Circular (IMTA) 185 Hilditch Robert FSAA Hilditch & Young 1931-12-12 Accountant 787 Hilditch Robert FSAA Hilditch & Young Liverpool 1932-01-01 Incorporated Accountants' Journal 118 Hill Albert Henry 32 ASAA Storey, Hill & Co. Bristol 1942-06-01 Accountancy 164 Hill Arthur Lionel Price, Waterhouse & Co. 1915-10-23 Accountant 492 Hill Daniel FCA Broads, Paterson & co London 1916-05-06 Accountant 535 Hill Daniel 59 FCA Broads, Paterson & Co London 1935-06-29 Accountant 923 Hill Edward King 58 FCA Edward K. Hill & Co. Birmingham 1961-01-07 Accountant 31 Hill Ernest Edward 62 FSAA Ernest E. Hill & Co Cardiff 1931-12-26 Accountant 837 Hill Ernest Edward FSAA Ernest E. Hill & Co. Cardiff 1932-01-01 Incorporated Accountants' Journal 118 Hill Frank Alfred 55 FCA Agar, Bates, Neal & Co Birmingham 1929-02-09 Accountant 183 Hill Henry NA FACCA 1965-02-06 Accountant 156 Hill Henry Finch 72 ACA London 1934-10-06 Accountant 463 Hill Lancelot 61 FCA, MA Hill, Vellacott & Co 1944-08-26 Accountant 110 Hill Micaiah Gibson FCA Caldicott, Hill & Caldicott Birmingham 1905-02-11 Accountant 166 Hill Stanley Beaumont 54 FCA Beevers & Adgie Leeds 1959-07-01 Accountancy 447 Hill Sydney Herbert FCA Leman, Hill & Hilton Nottingham 1940-06-01 Accountant 612 Hill Thomas John ACA Stourbridge 1918-06-01 Accountant 406 Hills James Humphrey NA FACCA 1957-05-18 Accountant 610 Hills Tom Agg FSAA Melbourne, Australia 1908-08-01 Incorporated Accountants' Journal 242 Hilton Frederick FSAA Brighton 1914-05-09 Accountant 718 Hilton Frederick FSAA Hilton, Sharpe & Clarke Brighton and London 1914-06-01 Incorporated Accountants' Journal 270 Hindle Thomas J.P., FCA Hindle & Jepson Darwen 1927-06-11 Accountant 898 Hindley Clement NA 1928-10-01 Indian & Eastern Railways 378 Hindsley Eric 23 Herbert Pepper & Rudland Birmingham 1917-04-21 Accountant 385 Hine Claude Annesley Metzner & Sprague London 1917-02-03 Accountant 112 Hird Francis Maurice William NA FCA, FCWA 1961-06-10 Accountant 719 Hirst T. E. NA Walsall 1923-04-01 Financial Circular (IMTA) 144 Hoare H. J. NA Plymouth 1922-07-01 Financial Circular (IMTA) 188 Hoare H. J. NA FSAA Plymouth 1926-04-01 Financial Circular (IMTA) 208 Hoare H. J. NA Plymouth 1926-10-01 Financial Circular (IMTA) 495 Hoare Kenneth 46 FCA Deloitte, Plender, Robson & Morrow 1964-08-01 Accountancy 748 Hobbs Arthur Morris 74 FCA Hobbs, Peskett & Co. London 1962-01-06 Accountant 26 Hobson A. Sheffield 1923-05-01 Financial Circular (IMTA) 151 Hobson Alfred NA Nuneaton 1919-07-01 Financial Circular (IMTA) 204 Hobson John Robert Williamson ACA 1940-05-25 Accountant 586 Hockin C. L. 1900-02-24 Accountant 216 Hockin Charles Luxmoor NA Newcastle-upon-Tyne 1895-06-01 Accountant 502 Hocking Bertram NA APANZ Dymock, MacShane & Sclanders Wellington, NZ 1949-11-30 The Accountants' Journal (NZ) 134 Hocking Leonard Charles 44 ACA Allan, Charlesworth & Co 1940-04-06 Accountant 376 Hockley Frederick 77 Begbie, Robinson and Hockley London 1885-11-28 Accountant 6 Hockley Frederick NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 17

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Hockley V. S. NA CA, FACCA 1967-02-01 Contra Green 154 Hodcroft Arthur 40 ACA Hodcroft, Higham & Co Manchester 1931-01-17 Accountant 67 Hodge James R. 74 CA Hodge & Smith Glasgow 1917-03-01 The Accountants' Magazine 155 Hodges J. S. NA Tipton 1927-07-01 Financial Circular (IMTA) 238 Hodges John Earle FCA J. Earle Hodges & Co London 1913-02-22 Accountant 265 Hodgson C. B. NA FPANZ Griffin & Hodgson Nelson, NZ 1951-03-31 The Accountants' Journal (NZ) 266 Hodgson Harry NA FCA, FCWA 1965-05-29 Accountant 739 Hodgson John George ACA Hodgson, Ward & Morris Liverpool 1915-10-23 Accountant 511 Hodgson Robert FCA Hodgson, Harris & Co Hull 1916-03-11 Accountant 307 Hoey D. G. ACA Glasgow 1892-01-02 Accountant 24 Hogan Niall Valentine NA FCA Reynolds, McCarron & Co. N/A A history of accountants in Ireland 361 Hogben William Iggulden ACA Jackson, Pixley, Browning, Husey & Co. London 1917-05-26 Accountant 505 Hogg James NA FRANZ 1952-02-01 The Accountants' Journal (NZ) 214 Hogg R. B. 1953-08-01 Accountancy 272 Hogg Robert Blacklock FSAA C. L. Andersson, Gibson & Co. Johannesburg, South Africa 1952-06-01 Accountancy 218 Hoggins R. V. 1943-09-01 The Institute of Book-Keepers Journal 112 Holden C. Garratt NA 1926-08-01 Financial Circular (IMTA) 448 Holey Arthur Walton FCA Rawlings & Wilkinson Sunderland 1943-09-11 Accountant 137 Hollams John 1910-06-01 Incorporated Accountants' Journal 192 Holland C. C. NA FPANZ Christchurch, NZ 1949-03-30 The Accountants' Journal (NZ) 213 Holland C. C. NA FPANZ Holland & Kerr Christchurch, NZ 1950-03-30 The Accountants' Journal (NZ) 252 Holland C. C. NA FPANZ 1951-09-01 The Accountants' Journal (NZ) 46 Holland William Edward 65 FSAA Oldham, Holland & Co London 1937-12-11 Accountant 798 Holland William Edward FSAA Oldham, Holland & Co. London 1938-01-01 Incorporated Accountants' Journal 130 Holliday Charles Augustine 63 FSAA C. A. Holliday & Co. London 1951-11-01 Accountancy 436 Holliday Frederick FSAA Fredk. & C. S. Holliday Leeds 1937-01-01 Incorporated Accountants' Journal 125 Hollingbery John Kidd ACA Glossop 1922-02-18 Accountant 237 Hollings Thomas Geoffrey Noel ASAA Hollings, Crowe, Storr & Co. 1938-06-01 Incorporated Accountants' Journal 316 Hollis Ralph 48 ACA Haskins & Sells New York 1922-09-23 Accountant 433 Holloway Henry Fosbrooke 71 FCA Derbyshire & Co Nottingham 1951-12-22 Accountant 611 Holman Bruce Williams 1943-07-31 Accountant 63 Holman Bruce Williams Barton, Mayhew & Co. 1943-08-01 Accountancy 222 Holman Peter FSAA Holman, Foxcroft and Jackson London 1920-08-01 Incorporated Accountants' Journal 229 Holman Walter NA FSAA Allen & Baldry and Holmans 1937-09-04 Accountant 306 Holman Walter 79 FCA Allen, Baldry, Holman and Best 1965-01-01 Accountancy 6 Holmes Arthur Henry 60 ACA Holmes & Son Windermere 1928-04-21 Accountant 561 Holmes John Tillston 61 ASAA Colwyn Bay 1945-11-17 Accountant 247 Holmes Joseph Stanley 82 FCA Stanley Holmes & Co. London 1961-04-29 Accountant 543 Holmes Richard Henry FCA Holmes, Spence & Co Newcastle 1914-06-27 Accountant 934 Holmes Walton Bruce George Mackeurtan Durban 1916-09-01 Incorporated Accountants' Journal 272 Holmes William 72 FCA Holmes, Widlake & Gibson 1929-04-13 Accountant 460 Holroyd Edward 87 Wimbledon 1881-02-12 Accountant 11 Holt George Edward FCA G.E. Holt & Sons Liverpool 1912-04-06 Accountant 548 Holt James Scowcroft FCA G.E. Holt & Sons Liverpool 1908-01-18 Accountant 89 Holye Joshua E. 86 FCA Matthews, Brooke, Taylor & Co Halifax 1945-09-01 Accountant 110 Homersham Miriam Margery 44 FSAA Homersham & Co London 1936-08-08 Accountant 191 Homersham Miriam Margery FSAA London 1936-09-01 Incorporated Accountants' Journal 441 Honeybourne Algernon Eugene ACA Searle, Honeybourne & Co London 1935-08-17 Accountant 237 Honeyman Michael CA Glasgow 1908-12-01 Incorporated Accountants' Journal 90 Honeyman Michael 84 Glasgow 1908-12-01 The Accountants' Magazine 578

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Honeyman Norman B. Thomson M'Lintock & Co. Glasgow 1917-12-01 The Accountants' Magazine 487 Hooley Harold Towle FSAA Harold T. Hooley Nottingham 1952-06-07 Accountant 607 Hooley Harold Towle 54 FSAA Harold T. Hooley Nottingham 1952-07-01 Accountancy 254 Hooper Dudley W. NA FCA 1964-11-14 Accountant 607 Hooper Francis G.M. 23 Ensor, Son & Goult Bury St Edmunds 1943-04-03 Accountant 177 Hooper Reginald 58 FCA Bradford 1942-08-29 Accountant 136 Hope Edward 52 FCA Accrington 1932-12-03 Accountant 731 Hope Francis Henry Willia, FCA Hope, Agar & Co 1939-08-19 Accountant 230 Hope John A. Lindsay, Jamieson & Haldane Edinburgh 1918-08-01 The Accountants' Magazine 361 Hopkins A. H. Bourner, Bullock & Co. London 1916-10-14 Accountant 336 Hopkins Antony NA 1967-02-01 Contra Green 144 Hopkins Roy 80 1959-08-15 Accountant 72 Hopley Randal 64 ASAA Goole 1934-12-01 Accountant 791 Hopley Randal ASAA Goole 1935-01-01 Incorporated Accountants' Journal 137 Horabin Thomas 69 Chester 1900-09-01 Accountant 792 Horbury W. C. 1924-09-20 The Balance 190 Hornby Richard FCA Davies & Crane Preston 1943-09-18 Accountant 152 Horrobin Bert 1945-03-01 The Institute of Book-Keepers Journal 69 Horrocks Frank ASAA J. H. Lord Bacup 1917-08-01 Incorporated Accountants' Journal 227 Horrocks Frank 24 J. H. Lord Bacup 1917-08-04 Accountant 91 Horrocks Samuel Horridge ACA S.H. Horricks and Son Bolton 1939-06-24 Accountant 840 Horsbrugh J. S. NA Oxford 1918-12-01 Financial Circular (IMTA) 361 Horsbrugh R. B. NA APANZ Davies and Horsbrugh Geraldine, NZ 1951-09-01 The Accountants' Journal (NZ) 46 Horsfield Alfred 49 FSAA Horsfield & Smith Bury 1940-10-01 Accountancy 18 Horsfield Henry Atkinson 62 FSAA Auker, Horsfield and Longbottom Bradford 1940-05-01 Accountancy 236 Horstmann G. C. Brisbane, Australia 1900-09-29 Accountant 860 Horton Alfred William 82 FSAA J. T. Saunders & Co. Cardiff 1954-05-08 Accountant 530 Horton Alfred William 82 FSAA J. T. Saunders & Co. Cardiff 1954-06-01 Accountancy 246 Horton John W. FCA Barton, Mayhew, Horton & Turquand Youngs Paris 1961-04-15 Accountant 463 Horton John William FCA Barton, Mayhew, Horton & Turquand Youngs Paris, France 1961-04-01 Accountancy 246 Hoskin B. L. NA ARANZ 1952-06-01 The Accountants' Journal (NZ) 337 Hotchkiss John M'Kenzie Stuart 23 F. A. Ritson & Co. Elgin 1943-03-01 The Accountants' Magazine 99 Hough John NA FCA Robson Morrow & Co. 1969-02-01 Institute Newsletter 5 Hough Joseph William NA FIMTA, FSAA 1958-06-21 Accountant 747 Houghton Vaughton William 57 FCA Birmingham 1886-02-06 Accountant 82 Houghton William Edward NA Blackburn 1900-09-01 Financial Circular (IMTA) 172 House D. V. NA 1955-06-11 Accountant 670 House Donald V. NA 1962-11-17 Accountant 636 House Donald Victor NA FCA Harmood Banner, Lewis & Mounsey Liverpool 1953-06-13 Accountant 706 House Donald Victor NA FCA Harmood Banner, Lewis & Mounsey London & Liverpool 1954-06-05 Accountant 635 House Donald Victor NA FCA Harmood Banner, Lewis & Mounsey 1954-06-12 Accountant 676 House Donald Victor NA 1962-11-01 Accountancy 924 Houston John A. CA Turner and Houston Glasgow 1939-03-18 Accountant 360 Houston John Allan CA Turner & Houston Glasgow 1939-04-01 The Accountants' Magazine 231 Houston William 74 Houston, Roberts & Co. Glasgow 1947-08-01 Accountancy 194 Houstoun Edward M'Dowall Scott CA 1933-05-01 The Accountants' Magazine 278 Hovey Charles Howell 41 FCA C.H. Nevill, Hovey & Co Sheffield 1914-07-25 Accountant 136 Howard H. Crewdson FCA 1953-08-15 Accountant 206 Howard H. Crewdson FCA Pannell, Crewdson & Hardy 1953-08-22 Accountant 237 Howard Henry Crewdson 84 FCA Pannell, Crewdson & Hardy London 1953-08-08 Accountant 178

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Howard Thomas FCA Howard & Maisey Bradford 1925-07-11 Accountant 66 Howarth E. Michael NA 1955-04-23 Accountant 459 Howden James 80 CA Howden & Molleson 1909-03-01 The Accountants' Magazine 141 Howden James NA Edinburgh 1895-03-02 Accountant 216 Howden John M. NA 1923-06-01 The Accountants' Magazine 426 Howden John Michael 82 CA, JP Howden & Mollison Edinburgh 1939-11-25 Accountant 569 Howden John Michael 83 CA Howden & Molleson Edinburgh 1939-12-01 The Accountants' Magazine 596 Howden John Michael 1940-03-01 The Accountants' Magazine 160 Howell Harry Bernard FSAA Howell & Sons London 1930-09-01 Incorporated Accountants' Journal 499 Howell Herbert Charles 67 FCA McEwan, Wallace, Howell & Co. Birkinhead & Liverpool 1960-07-23 Accountant 130 Howell Mr NA Wolverhampton 1918-12-01 Financial Circular (IMTA) 361 Howell William NA Wolverhampton 1921-05-01 Financial Circular (IMTA) 146 Howell William NA Wolverhampton 1926-10-01 Financial Circular (IMTA) 495 Howes Philip Dennis Kingston-on-Thames 1932-11-01 Incorporated Accountants' Journal 40 Howgrave William Gethen 1907-02-16 Accountant 215 Howick Thomas Keith ACA Guernsey 1935-12-07 Accountant 770 Howieson Norman Percy ASAA W. D. Howieson & Son 1950-03-01 Accountancy 110 Howieson William Dickinson FSAA W. D. Howieson London 1917-05-01 Incorporated Accountants' Journal 166 Howitt Harold NA 1949-04-30 The Accountants' Journal (NZ) 235 Howitt Harold NA FCA 1953-07-25 Accountant 113 Howitt Harold NA FCA Peat, Marwick, Mitchell & Co. 1961-01-14 Accountant 45 Howitt Harold NA FCA 1961-01-14 Accountant 58 Howitt Harold NA FCA 1961-01-21 Accountant 84 Howitt Harold NA FCA Peat, Marwick, Mitchell & Co. 1961-12-30 Accountant 859 Howitt Harold 83 FCA Peat, Marwick, Mitchell & Co. London N/A British Accountants (Arno Press, 1980) n/a Howitt Harold Gibson NA FCA Peat, Marwick, Mitchell and Co. London 1951-12-01 The Accountants' Journal (NZ) 140 Howitt Harold Gibson FCA 1970-04-01 Institute Newsletter 13 Howorth A.E. ACA, RA 1943-11-27 Accountant 248 Howorth Benjamin FCA Roose, Mahon & Howorth Liverpool 1929-04-20 Accountant 508 Hoyle Samuel NA Widnes 1918-11-01 Financial Circular (IMTA) 332 Hoyle Samuel NA Widnes 1927-11-01 Financial Circular (IMTA) 319 Hubbard Fred Lionel 69 ASAA Mannington & Hubbard Hastings and Bexhill 1954-03-01 Accountancy 120 Hubbart Henry Edward FCA Hubbart & Durose Nottingham 1904-08-20 Accountant 194 Huddlestone John Richard FSAA Blackpool 1925-09-01 Incorporated Accountants' Journal 316 Hudson Tom 94 2010-03-17 Times 62 Huggins Douglas F. J. Dix Lewis, Caesar & Co. London 1918-09-28 Accountant 167 Hughes Alan F. NA FCA Farrow, Bersey, Gain, Vincent & Co. 1964-06-06 Accountant 742 Hughes Alan P. NA 1964-06-01 Accountancy 563 Hughes Alan P. NA FCA Farrow, Bersey, Gain, Vincent & Co. 1965-10-01 Contra Green 16 Hughes Arthur Henry 71 FSAA Hughes and Allen London 1950-09-16 Accountant 279 Hughes Arthur Henry 71 FSAA Hughes & Allen London 1950-10-01 Accountancy 378 Hughes Charles 55 FCA, LLB 1950-07-29 Accountant 113 Hughes Charles Henry 67 CA Staines 1914-11-01 The Accountants' Magazine 564 Hughes Geoffrey B. C. NA FCA 1965-10-01 Contra Green 17 Hughes Percy C. 28 Whitehill & Whitehill Birmingham 1918-10-26 Accountant 227 Hughes Robert J. Lloyd Roberts Carnarvon 1918-03-01 Incorporated Accountants' Journal 112 Hughes Samuel Morris FSAA Liverpool 1918-03-02 Accountant 194 Hughes William Richard Birmingham 1899-12-01 Incorporated Accountants' Journal 55 Hugill H.B. 58 FCA J.H. Hugill & Co 1937-04-03 Accountant 484 Huie David Herbert CA Huie & Ramage 1938-11-01 The Accountants' Magazine 536

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Hull Alfred Davis Wilde, Ferguson, Davie & Miller 1917-11-17 Accountant 385 Hulme James Albert Jas A. Hulme & Co. Manchester 1951-11-01 Accountancy 436 Humble Charles FCA Humble & Glenton Newcastle-upon-Tyne 1921-02-19 Accountant 218 Humble Stephen John 60 Gateshead 1893-12-02 Accountant 1015 Humble Stephen John FSAA Gateshead-on-Tyne 1894-01-01 Incorporated Accountants' Journal 79 Hume-Webster James FCA Hume-Webster, Hoare and Co. London 1892-01-30 Accountant 101 Humphreys Edward Noel 86 FCA E. Noel Humphreys & Co. Chester 1954-03-13 Accountant 307 Humphries Harold Watson 71 FCA Hobbs, Ravenscroft and Humphries London 1946-01-19 Accountant 25 Humphries J. H. NA Hammersmith 1926-12-01 Financial Circular (IMTA) 563 Humphrys N. R. H. 76 Honey, Humphrys & Co. London 1898-10-08 Accountant 946 Hunt John 61 FSAA 1940-03-30 Accountant 354 Hunt John 61 FSAA Derbyshire 1940-07-01 Accountancy 284 Hunter Adam Dundee 1936-12-01 Incorporated Accountants' Journal 117 Hunter Alex T. CA Edinburgh 1937-11-01 Incorporated Accountants' Journal 80 Hunter Alex T. CA, VD Edinburgh 1937-11-06 Accountant 636 Hunter Alexander Toynbee CA T. & J. Martin Edinburgh 1937-12-01 The Accountants' Magazine 562 Hunter Carleton NA FPANZ, FIANZ Pickles & Perkins Christchurch, NZ 1946-03-30 The Accountants' Journal (NZ) 220 Hunter E. O. NA ARANZ 1946-03-30 The Accountants' Journal (NZ) 220 Hunter Ellis 69 FCA 1961-09-30 Accountant 451 Hunter Ellis 70 FCA Peat, Marwick & Mitchell 1961-10-01 Accountancy 654 Hunter James 54 CA George A. Touche & Co. London 1931-08-01 The Accountants' Magazine 456 Hunter Robert CA 1946-04-01 The Accountants' Magazine 145 Hunter W. T. NA FCA Day, Smith & Hunter Maidstone 1959-07-25 Accountant 32 Hunter Walter FSAA Walter Hunter & Co. Newport 1912-11-01 Incorporated Accountants' Journal 45 Hunter William Hill 53 FCA Hill, Hunter & James Brighton 1935-03-30 Accountant 453 Hunter William J. H. 57 1944-11-01 The Accountants' Magazine 317 Hupton Barnard Samuel ASAA 1899-05-01 Incorporated Accountants' Journal 157 Hurlbatt William FCA Whinney, Hurlbatt & Smith London 1894-05-26 Accountant 464 Hurtley Norman 65 FCA Leeds 1946-03-23 Accountant 157 Hussey H. E. Knox, Cropper & Co. London 1917-05-05 Accountant 435 Hussey Roger Francis NA N/A A history of accountants in Ireland 361 Hutcheson G. R. 63 1948-05-30 The Accountants' Journal (NZ) 347 Hutchinson Edward CA Walker & Marwick Glasgow 1916-07-15 Accountant 69 Hutchinson G. F. 47 FRANZ 1952-06-01 The Accountants' Journal (NZ) 337 Hutchinson J. NA Dewsbury 1919-03-01 Financial Circular (IMTA) 105 Hutchinson John 78 Dewsbury 1925-09-01 Financial Circular (IMTA) 346 Hutchinson Lionel Clyde ACA Hibberd, Bull & Co. London 1915-06-05 Accountant 754 Hutchinson Lionel Clyde 21 Hibberd, Bull & Co. London 1915-07-03 Accountant 18 Hutchinson Stanley 52 FCA Sewell, Hutchinson & Co. 1934-08-25 Accountant 271 Hutchinson W. H. Colchester 1907-05-01 Financial Circular (IMTA) 101 Hutchison Edward Walker & Marwick Glasgow 1916-08-01 The Accountants' Magazine 387 Hutchison George W. DPANZ Hutchison, Elliffe & Cameron Auckland, NZ 1947-03-30 The Accountants' Journal (NZ) 273 Hutchison James 60 CA Riddell, Stead, Graham & Hutchison Montreal 1933-03-04 Accountant 303 Hutchison James CA Riddell, Stead, Graham & Hutchison Montreal 1933-04-01 The Accountants' Magazine 204 Hutchison T. W. 29 Edinburgh 1915-12-01 The Accountants' Magazine 580 Hutchison Thomas 37 CA 1947-01-01 The Accountants' Magazine 5 Hutchison Thomas Walter 29 CA Edinburgh 1915-12-04 Accountant 696 Hutchison William Marshall 79 CA 1946-07-01 The Accountants' Magazine 262 Hutton F. R. H. CA Macpherson, Hutton & Patrick Glasgow 1915-06-01 The Accountants' Magazine 318 Hutton Frederick Robert Hughes CA M'Farlane, Hutton & Patrick Glasgow 1915-05-22 Accountant 700

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Hutton George Johnston 64 CA Lindsay, Jamieson & Haldane Edinburgh 1912-02-01 The Accountants' Magazine 120 Hutton James CA M'Farlane, Hutton & Patrick Glasgow 1912-02-01 The Accountants' Magazine 86 Hutton William 68 ACA Baker, Gibson & Co Birmingham 1937-02-13 Accountant 245 Hyde Charles E. Canada 1918-11-01 Incorporated Accountants' Journal 26 Hyde John FSAA, CA (Canada) Montreal, Canada 1937-01-01 Incorporated Accountants' Journal 124 Hyde John 84 CA, FSAA Montreal 1937-01-10 Accountant 97 Hyland Frank FCA Hyland, Riches & Raw London 1930-03-08 Accountant 324 Ibbs Reginald Leigh ACA Rio de Janeiro 1934-07-14 Accountant 48 Ilersic A. L. NA 1967-02-01 Contra Green 149 Ilersic A.R. NA 1965-07-01 Contra Green 8 Illingworth Joseph NA Fulham 1927-05-01 Financial Circular (IMTA) 179 Ilot Montague FCA Gedge, Ilott & McLeod Enfield 1929-08-31 Accountant 264 Impey Frank 81 FCA, MBE Frank Impey & Co Birmingham 1940-03-02 Accountant 232 Impey Robert Levitt Impey, Cudworth, Larkin-Smith, Goode & Co Birmingham 1935-09-25 Accountant 408 Imrie Ames Lyall NA FIMTA 1961-06-17 Accountant 753 Imrie J. D. NA 1950-02-01 Accountancy 45 Inch Robt. S. M. 21 George Bird Edinburgh 1917-12-01 The Accountants' Magazine 487 Ingall William Whateley 75 FCA London 1927-07-23 Accountant 126 Inger A. B. NA ACA 1959-06-06 Accountant 706 Inglis J. B. NA FPANZ, CPA Price Waterhouse & Co. New York 1951-12-01 The Accountants' Journal (NZ) 144 Inglis James Walker 1944-12-01 The Accountants' Magazine 349 Inglis William Logan 21 Taylor & Ireland Glasgow 1918-03-01 The Accountants' Magazine 106 Ingram John Dorringham Hibberd, Bull & Co. London 1915-07-03 Accountant 18 Ingram T. A. 53 Woolwich 1922-08-01 Financial Circular (IMTA) 225 Inkson Harold Foley 70 FCA Palmer, Haines, Inkson & Co London 1948-03-27 Accountant 255 Inston Herbert John 67 CA 1956-09-15 Accountant 270 Ireland James C. CA Taylor & Ireland Glasgow 1937-11-01 The Accountants' Magazine 504 Ireland Thomas 90 FCA Harrison, West, Ledsam & Co. Birmingham 1957-09-28 Accountant 383 Irons James M. 35 CA Mackay & Irons Dundee 1903-07-18 Accountant 940 Irons James Millar CA Mackay & Irons Dundee 1903-10-01 The Accountants' Magazine 495 Irons Paul D. NA ACA 1956-11-17 Accountant 514 Ironside Henry James CA 1932-04-01 The Accountants' Magazine 222 Irvine Patrick George CA Glasgow 1932-08-01 The Accountants' Magazine 506 Irvine William J. FAA, FSS 1912-09-01 Associated Accountants' Journal 206 Irvine William J. FAA 1912-12-01 Associated Accountants' Journal 279 Irvine William J. FAA 1912-12-01 Associated Accountants' Journal 207 Irving Frederick William 59 ASAA Harmood, Banner, Lewis and Mounsey Liverpool 1953-10-01 Accountancy 342 Isaacs Charles Edwin 1913-01-04 Accountant 38 Isdell-Carpenter Charles 1946-04-01 Accountancy 147 Iveson Frank Taylor ACA J. A. & F. T. Iveson Hexham-on-Tyne 1915-08-07 Accountant 168 Ivory James 78 CA Ivory & Sime Edinburgh 1939-03-01 The Accountants' Magazine 158 Ivory James 1940-03-01 The Accountants' Magazine 160 Jack David Hill Glasgow 1935-04-01 Incorporated Accountants' Journal 263 Jack Ernest 49 CA 1922-01-01 The Accountants' Magazine 8 Jack William Harris FSAA W. H. Jack & Co. Glasgow 1935-06-01 Incorporated Accountants' Journal 346 Jack William Hill 76 FSAA D. Hill Jack & Son Glasgow 1950-11-01 Accountancy 420 Jackson Herbert FCA Gane, Jackson, Jefferys, Wells & Co London 1930-01-25 Accountant 113 Jackson J. A. NA FCA 1954-06-05 Accountant 645 Jackson J. A. NA FCA Lithgow, Nelson & Son London & Liverpool 1958-12-13 Accountant 731 Jackson James Jackson & Abercrombie Paisley 1914-07-01 Incorporated Accountants' Journal 301

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Jackson Thomas CA Thomson, Jackson, Gourlay & Taylor Glasgow 1915-07-31 Accountant 148 Jackson Thomas 34 Thomson, Jackson, Gourlay & Taylor Glasgow 1915-08-01 The Accountants' Magazine 438 Jackson Thomas CA Thomson, Jackson, Gourlay & Taylor 1923-01-01 The Accountants' Magazine 6 Jackson Thomas 86 CA 1923-04-01 The Accountants' Magazine 264 Jackson William NA FACCA William Jackson & Co. 1958-05-03 Accountant 532 Jackson William Leach 83 FCA W.L. Jackson & Hesketh Liverpool 1932-02-27 Accountant 283 Jacob Alexis 77 FCA Jacob, Cavenagh & Skeet London & Birmingham 1959-05-30 Accountant 683 Jacob Alexis 76 FCA Jacobs, Cavenagh & Skeet London and Birmingham 1959-07-01 Accountancy 447 Jacob Ernest Samuel FSAA Jacob & Haynes London 1921-12-24 Accountant 876 Jacob Ernest Samuel FSAA E.S. Jacob & Haynes London 1922-01-01 Incorporated Accountants' Journal 87 Jacob Lionel Ernest Brooksby ASAA Jacob and Haynes London 1936-10-01 Incorporated Accountants' Journal 7 Jacob Lucien Charles FSAA London 1934-01-01 Incorporated Accountants' Journal 145 Jakeman Cyril Arthur 47 ASAA Critchley & Co. Abingdon 1944-02-01 Accountancy 100 James Alfred Augustus FCA Edward & James London 1905-03-18 Accountant 314 James Alfred Augustus 71 FCA London 1905-04-01 The Accountants' Magazine 241 James Ernest FCA Ernest James & Co 1939-05-13 Accountant 636 James Ernest Douglas ACA Knill & James London 1935-09-14 Accountant 379 James Herbert Matthew FSAA Coventry 1933-02-01 Incorporated Accountants' Journal 167 James James Picton ASAA South Wales 1953-10-01 Accountancy 342 James William Milbourne London 1881-06-11 Accountant 11 Jamieson Alan NA 1930-06-01 The Accountants' Magazine 353 Jamieson David M. 48 CA Price, Waterhouse, Peat & Co. Alexandria, Egypt 1931-03-01 The Accountants' Magazine 152 Jamieson George Auldjo CA Edinburgh 1900-07-21 Accountant 676 Jamieson George Auldjo CA Lindsay, Jamieson & Haldane Edinburgh 1900-07-28 Accountant 708 Jamieson George Auldjo Edinburgh 1900-08-01 Incorporated Accountants' Journal 185 Jamieson George Auldjo CA Edinburgh 1900-08-01 The Accountants' Magazine 511 Jamieson George Auldjo 73 CA Lindsay, Jamieson & Haldane Edinburgh 1900-11-01 The Accountants' Magazine 519 Jamieson George Auldjo CA 1900-11-17 Accountant 1041 Jamieson George Bryce CA M'Kerrell Brown & Gray Edinburgh 1933-08-01 The Accountants' Magazine 508 Jamieson George Robert Claude Auldjo CA 1902-11-01 The Accountants' Magazine 521 Jardin Joseph 36 ACA Sunderland 1898-10-01 Accountant 933 Jardine William Hugh 85 FSAA Coatbridge 1942-11-01 Accountancy 38 Jarvis Alfred Ernest FCA A.E. Jarvis & Co London 1919-09-13 Accountant 230 Jeavons A. W. NA FRANZ 1946-06-30 The Accountants' Journal (NZ) 311 Jeffery Edward Joseph Cardwell NA AACCA 1965-02-06 Accountant 156 Jefferys William George J.P., FCA Gane, Jackson, Jefferys, Wells & Co London 1929-08-17 Accountant 222 Jeffrey David 55 CA Peat, Marwick, Mitchell & Co Leeds 1936-11-14 Accountant 684 Jeffrey David CA Peat, Marwick, Mitchell & Co. Leeds 1937-02-01 The Accountants' Magazine 84 Jeffrey Henry CA 1947-05-01 The Accountants' Magazine 208 Jeffrey James Alexander CA James A Jeffrey & Co Aberdeen 1939-10-28 Accountant 454 Jeffrey James Alexander 69 CA James A. Jeffrey & Co. Aberdeen 1939-12-01 The Accountants' Magazine 594 Jeffrey-Cook John 2011-07-01 TAXline 27 Jeffrey-Cook John FCA, CTA, FCIS, ATT 2011-08-01 Tax Adviser 16 Jeffreys Alec H. Sydney Jeffreys & Co. London 1916-11-18 Accountant 465 Jeffreys Sydney 89 FCA Jeffreys, Hogg, Henry & Marks 1954-11-06 Accountant 494 Jenkins A. W. NA A. C. Palmer & Co. London 1957-11-30 Accountant 651 Jenkins Alfred Williams A. C. Palmer & Co. London 1961-03-04 Accountant 274 Jenkins Frederick Augustus FCA Curtis, Jenkins & Co Bristol 1919-08-02 Accountant 113 Jenkins Frederick Martin London 1944-12-01 Accountancy 52 Jenkins Frederick Percy 65 FCA Curtis, Jenkins, Cornwell & Co Bristol 1935-01-19 Accountant 98

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Jenkins H. A. 61 FCA 1964-01-04 Accountant 27 Jenkins L. H. FSAA Salford 1890-09-01 Incorporated Accountants' Journal 121 Jenkins Ralph George 19 John Jenkins Cardiff 1916-06-17 Accountant 683 Jenkins William Vaughan FCA Curtis, Jenkins & Co Bristol 1920-07-17 Accountant 58 Jenkinson Mark Webster K.B.E., FCA London 1935-11-09 Accountant 638 Jenkinson Mark Webster FCA Not stated 1935-12-01 Incorporated Accountants' Journal 88 Jenkinson Mark Webster N/A Dictionary of business biography 483 Jenkinson Mark Webster 57 FCA N/A British Accountants (Arno Press, 1980) n/a Jenkinson W. R. NA FCA Hawson, Wing & Hubert Smith & Co. Sheffield 1965-07-10 Accountant 63 Jenkinson W. R. NA 1965-08-01 Accountancy 805 Jenks John Henry ACA Jenks, Reacher & Co London 1918-06-22 Accountant 452 Jenks Maurice NA FCA Maurice Jenks, Percival & Co. 1930-11-08 Accountant 634 Jenks Maurice 73 FCA, Sir Maurice Jenks, Percival Pidgeon & Co London 1946-05-25 Accountant 284 Jennings Alvin R. NA CPA Lybrand, Rose Bros. & Montgomery 1957-05-18 Accountant 610 Jennings Roy L. NA ACA Arthur Andersen & Co. London 1966-12-01 Contra Green 129 Jensen K. J. NA Cassleton Elliott & Co. London 1946-03-30 The Accountants' Journal (NZ) 240 Jephson Percy 49 LAA Ilford 1925-01-01 Associated Accountants' Journal 117 Jessel George 59 London 1883-03-24 Accountant 19 Job E. D. ACA Deloitte, Plender, Griffiths & Co. 1916-08-05 Accountant 115 Joffre Joseph 1931-01-01 The Accountants' Magazine 4 John A. W. NA FCA 1965-04-03 Accountant 472 John A. W. NA 1965-05-01 Accountancy 404 John Alfred Owen 71 FCA A. Owen John & Co Swansea 1952-10-11 Accountant 435 Johnson Alexander 1916-12-02 Accountant 531 Johnson Charles David NA 1926-05-01 Financial Circular (IMTA) 258 Johnson E. J. NA West Ham 1924-12-01 Financial Circular (IMTA) 421 Johnson Ernest J. NA East Ham 1919-01-01 Financial Circular (IMTA) 31 Johnson George Medwell FCA T. C. Squance & Sons Sunderland 1957-08-24 Accountant 229 Johnson Gilbert Collyer 56 FCA Fitzpatrick, Graham & Co London 1941-05-10 Accountant 355 Johnson Hugh Oliver NA Mundy, Brewer & Johnson Bath 1957-12-07 Accountant 662 Johnson J. R. NA 1919-05-01 Financial Circular (IMTA) 137 Johnson J. R. NA Birmingham 1921-08-01 Financial Circular (IMTA) 257 Johnson J. R. NA Birmingham 1923-04-01 Financial Circular (IMTA) 143 Johnson J. R. NA FIMTA, FSAA Birmingham 1928-07-01 Financial Circular (IMTA) 212 Johnson James Wallis 38 ASAA A.E. Quaife & Johnson London 1935-03-09 Accountant 345 Johnson John Wright FSAA Sunderland 1916-02-01 Incorporated Accountants' Journal 113 Johnson Percy Harold ACA Gill & Johnson 1936-12-05 Accountant 767 Johnson Percy Harold ACA, ASAA Gill & Johnson Nairobi and Mombasa, Kenya 1937-01-01 Incorporated Accountants' Journal 125 Johnson R. Geoffrey NA Sheffield 1916-08-01 Financial Circular (IMTA) 308 Johnson R. Geoffrey 58 Sheffield 1926-12-01 Financial Circular (IMTA) 563 Johnson Robert Henry FAA 1920-03-01 Associated Accountants' Journal 59 Johnson Staney Charles 84 FCA Leach, Johnson, Travis & Co Manchester 1947-11-22 Accountant 334 Johnson T. R. NA FIMTA, FSAA 1955-06-18 Accountant 686 Johnson Walter 61 ACA Swindon 1931-01-10 Accountant 36 Johnston D. G. NA 1947-03-30 The Accountants' Journal (NZ) 255 Johnston D. G. NA 1947-03-30 The Accountants' Journal (NZ) 264 Johnston D. G. NA 1947-03-30 The Accountants' Journal (NZ) 271 Johnston D. G. 1948-04-30 The Accountants' Journal (NZ) 323 Johnston David 59 CA 1925-01-01 The Accountants' Magazine 9 Johnston Donald Gordon NA 1947-03-30 The Accountants' Journal (NZ) 269

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Johnston Donald Gordon Watkins, Hull, Wheeler & Johnston 1947-11-30 The Accountants' Journal (NZ) 139 Johnston George Kirkwood CA G. K. Johnston & Smillie Edinburgh 1934-10-06 Accountant 463 Johnston George Kirkwood CA G. K. Johnston & Smillie 1934-11-01 The Accountants' Magazine 549 Johnston James 75 CA D & A Cuthbertson, Provan & Strong Glasgow 1943-12-18 Accountant 292 Johnston James 75 CA 1944-01-01 The Accountants' Magazine 7 Johnston John G. 81 FCA John G. Johnston & Son Belfast 1930-05-31 Accountant 696 Johnston John Gibson NA FCA John G. Johnston & Son Belfast N/A A history of accountants in Ireland 362 Johnston Laurence CA Sands 1913-04-01 The Accountants' Magazine 238 Johnston Leslie Edinburgh 1916-10-07 Accountant 319 Johnston Robert Douglass W. J. Armstrong Newcastle 1915-08-01 Incorporated Accountants' Journal 252 Johnston Sydney Cuthbert NA FPANZ 1961-03-18 Accountant 320 Johnston T. R. NA FRANZ 1951-12-01 The Accountants' Journal (NZ) 144 Johnston Thomas FCA Thomas Johnston & Co Manchester 1923-02-17 Accountant 247 Jolliffe Charles Gordon FCA Parsons and Joliffe Newport 1961-06-01 Accountancy 390 Jolliffe Charles Gordon FCA Parsons & Jolliffe Newport 1961-06-10 Accountant 737 Jolly James Patterson ACA Radford & Co London 1918-05-04 Accountant 337 Jolly William Oban 1916-10-01 Incorporated Accountants' Journal 20 Jonas Charles Adolphus FSAA Auckland, New Zealand 1907-10-01 Incorporated Accountants' Journal 23 Jones Alfred Ernest FCA,OBE,MC Price Waterhouse & Co London 1946-01-05 Accountant 6 Jones Arthur Humphreys 44 FSAA Butterworth, Jones & Co. Bridgwater 1957-01-01 Accountancy 44 Jones Berry Sheffield 1904-04-01 Financial Circular (IMTA) 111 Jones Charles Edward Irvine 52 FSAA 1951-12-01 Accountancy 470 Jones David Hugh FSAA Carnarvon 1902-03-01 Incorporated Accountants' Journal 132 Jones E. B. NA Chorley 1927-08-01 Financial Circular (IMTA) 262 Jones Edward FCA Welton, Jones & Co London 1917-03-17 Accountant 225 Jones Edward Furnival NA FCA, FSAA Allan, Charlesworth & Co. 1929-07-20 Accountant 83 Jones Edward Furnival 70 FCA, FSAA Allan, Charlesworth & Co London 1947-01-04 Accountant 3 Jones Edward Furnival 71 FCA, FSAA Allan, Charlesworth and Co. London 1947-02-01 Accountancy 43 Jones Frederick George ACA F.G. Jones & Son Worcester 1938-03-26 Accountant 422 Jones G. C. NA FCA, FIMTA 1963-06-15 Accountant 775 Jones H. O. NA ARANZ, AACCA 1952-07-01 The Accountants' Journal (NZ) 368 Jones Harry 69 ACA Jones & Hack Chester 1930-11-08 Accountant 654 Jones Henry Walton 50 ACA 1955-05-07 Accountant 530 Jones I. Price J. Edward Myers & Clark London and Watford 1917-05-12 Accountant 462 Jones J. Chester 1912-05-01 Financial Circular (IMTA) 233 Jones John Griffith FCA Jones, Robathan, Thompson & Co 1928-10-27 Accountant 544 Jones John Mortimer 81 FCA London 1928-05-26 Accountant 743 Jones K. H. H. ASAA Cape Town, South Africa 1910-04-01 Incorporated Accountants' Journal 164 Jones Leslie NA ACA 1962-08-25 Accountant 244 Jones Lewis D. ACA Jones, Caesar & Co. Chicago 1899-03-18 Accountant 323 Jones Reginald 1921-09-01 The Institute of Book-Keepers Journal 183 Jones Simon 38 ASAA 1937-12-04 Accountant 779 Jones Theodore Broke Theodore Jones & Co. London N/A Dictionary of business biography 536 Jones Thomas Harrington FSAA Swansea 1903-09-01 Incorporated Accountants' Journal 274 Jones William Edward ASAA Oxford 1932-11-01 Incorporated Accountants' Journal 40 Jones William Thomas Rhondda 1916-11-01 Financial Circular (IMTA) 385 Jordan William 1925-02-25 Accountant 345 Joseph Evelyn Heathcote & Coleman 1916-09-02 Accountant 199 Judd G. B. NA FCA Mann, Judd & Co. 1967-12-01 Contra Green 174 Judd Harold G. NA Mann, Judd, Gordon & Co. Glasgow 1935-08-01 The Accountants' Magazine 496

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Judd Harold G. NA CA Mann, Judd, Gordon & Co. London 1939-12-01 The Accountants' Magazine 598 Judd Harold G. NA CA Mann, Judd & Co. London 1956-11-03 Accountant 477 Judd Harold Godfrey NA CA Mann, Judd, Gordon & Co. 1937-08-07 Accountant 186 Judd Harold Godfrey 82 CA Mann, Judd & Co. London 1961-01-14 Accountant 63 Judd Harold Godfrey 82 CA Mann, Judd & Co. London N/A British Accountants (Arno Press, 1980) n/a Judd James Meldrum Dixon, Wilson & Dixon London 1899-05-01 Incorporated Accountants' Journal 157 Judd Thomas Langley FSAA,CBE J. Earle Hodges, Wright, Judd & Co London 1945-04-28 Accountant 204 Judd Thomas Langley FSAA J. Earle Hodges, Wright, Judd & Co. London 1945-06-01 Accountancy 184 Jude Leo Gerald Simon Simon Jude Liverpool 1916-12-09 Accountant 548 Jude Simon 64 FCA Simon Jude & West Liverpool 1922-01-21 Accountant 84 Judge James Fawley 72 ACA Fawley, Judge and Easton Hull 1939-04-01 Accountant 428 Judge William Arthur 67 FSAA Skipton 1953-09-01 Accountancy 312 Kachel Edwin Paul FCA E. C. Barber & Co. London 1959-10-01 Accountancy 574 Karfoot John 71 Chotley 1925-10-01 Financial Circular (IMTA) 376 Kay Edward London 1897-03-20 Accountant 310 Kay George ACA(ICAI) Dublin 1928-03-10 Accountant 350 Kay George NA ACA N/A A history of accountants in Ireland 362 Kay R. M. NA FRANZ 1948-03-30 The Accountants' Journal (NZ) 270 Kealy James William 60 FCA London 1893-10-14 Accountant 868 Kean John Morris NA FCA Kean & Co. N/A A history of accountants in Ireland 362 Kean Wm NA CA 1937-04-01 The Accountants' Magazine 198 Keat Robert 1926-01-01 Financial Circular (IMTA) 27 Keay R. N. J. & R. Morison Perth 1916-12-02 Accountant 531 Keay Robert N. 1917-03-01 Financial Circular (IMTA) 121 Keay Robert Nasmyth 20 J. & R. Morison Perth 1917-01-01 The Accountants' Magazine 29 Kebbell Cecil Leslie 44 ASAA Norwich 1956-04-01 Accountancy 158 Keel R. O. A. NA 1963-04-01 Accountancy 292 Keel Reginald O. A. NA FCA 1963-04-13 Accountant 453 Keel Reginald O. A. NA FCA 1965-10-01 Contra Green 14 Keeler Henry Edward 77 FCA C. J. Ryland & Co. Bristol & Weston-super-Mare 1960-01-16 Accountant 82 Keeling Harry FCA Griffiths and Keeling Birmingham 1935-05-18 Accountant 709 Keeling Herbert NA FIMTA 1965-06-19 Accountant 838 Keeling William Pascal 78 FSAA Keeling & Co. London 1952-05-01 Accountancy 184 Keen Arthur Clive 26 ACA W. B. Keen & Co. London 1917-05-26 Accountant 505 Keen Frank Noel ACA 1957-05-11 Accountant 578 Keen William Allan 29 1918-09-21 Accountant 153 Keene Harry 65 ACA Watson, Sowter & Co. Derby 1933-08-26 Accountant 336 Keens Archibald Thomas 52 FSAA Keens, Shay, Keens & Co. London and Luton 1950-04-01 Accountancy 144 Keens Archibald Thomas 52 FSAA Keens, Shay, Keens & Co. London and Luton 1951-06-01 Accountancy 206 Keens Thomas NA FSAA Keens, Shay, Keens & Co. 1935-04-06 Accountant 483 Keens Thomas 83 FSAA Keens, Shay, Keens & Co. Luton 1953-12-05 Accountant 647 Keens Thomas FSAA 1954-01-01 Accountancy 39 Keens Thomas 83 FSAA Keens, Shay, Keens & Co. Luton 1954-01-01 Accountancy 15 Keens Thomas 83 FSAA Keens, Shay, Keens and Co. Luton N/A British Accountants (Arno Press, 1980) n/a Keir George Simpson CA 1939-12-01 The Accountants' Magazine 596 Keith Douglas 53 CA Calgary 1942-11-01 The Accountants' Magazine 357 Keith Henry 49 CA 1897-10-09 Accountant 956 Kekewich Arthur 1907-12-01 Incorporated Accountants' Journal 46 Kelleway Archibald John 54 FCA Josolyne, Miles, Page & Co. London 1924-04-12 Accountant 625 Kellock James 80 CA 1937-02-01 The Accountants' Magazine 85

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Kellow E. W. A. FPANZ Wellington, NZ 1948-10-30 The Accountants' Journal (NZ) 90 Kelly Thomas 19 Bailie Kelly Glasgow 1916-04-08 Accountant 416 Kelly Thomas 19 Thomas Kelly Glasgow 1916-05-01 The Accountants' Magazine 250 Kelly Thomas NA CA Thomas Kelly & Son 1930-01-01 The Accountants' Magazine 6 Kelly Thomas NA 1932-04-01 The Accountants' Magazine 224 Kelly Thomas 85 CA,DL,LLD,JP Thomas Kelly & Son Glasgow 1947-12-27 Accountant 407 Kelly William Patrick 51 CA 1936-06-01 The Accountants' Magazine 341 Kelsall Nehemiah Ernest 46 FCA Camborne 1960-05-21 Accountant 650 Kemp C. Fitch FCA 1907-12-01 Incorporated Accountants' Journal 46 Kemp Charles Fitch FCA. J.P.,DL C.F. Kemp, Sons & Co London 1907-11-09 Accountant 581 Kemp Charles Fitch 79 FCA C. F. Kemp, Sons & Co. London N/A British Accountants (Arno Press, 1980) n/a Kemp G. A. ACA A. J. Downs Hull, Grimsby & London 1918-01-26 Accountant 79 Kemp G. W. NA CA Montrose 1938-03-01 The Accountants' Magazine 150 Kemp George Aberdeen 1914-11-01 Incorporated Accountants' Journal 34 Kemp Harold Fitch NA FCA Kemp, Chatteris, Nichols, Sendell & Co. London 1927-08-06 Accountant 193 Kemp Harold Fitch NA FCA Kemp, Chatteris, Nichols, Sendell & Co. London 1928-07-07 Accountant 6 Kemp Harold Fitch FCA Kemp, Chatteris, Nichols, Sendell & Co. 1942-03-07 Accountant 143 Kemp Harold Fitch 75 FCA Kemp, Chatteris, Nichols, Sendell & Co. 1942-03-14 Accountant 153 Kemp Harold Fitch 74 FCA Kemp, Chatteris, Nichols, Sendell & Co. 1942-04-01 Accountancy 124 Kemp James Walker & White Edinburgh 1918-06-01 The Accountants' Magazine 248 Kemp John Henry FSAA Kemp and Jones Liverpool 1934-01-01 Incorporated Accountants' Journal 144 Kemp John Henry 68 FSAA Kemp & Jones Liverpool 1934-01-06 Accountant 10 Kennedy Ronald CA 1936-08-01 The Accountants' Magazine 481 Kennedy William John Mann & Son 1918-03-01 The Accountants' Magazine 105 Kenny Thomas NA FCA N/A A history of accountants in Ireland 363 Kent Stanley FSAA Hayser, Kent & Wheeler Shrewsbury 1952-11-01 Accountancy 386 Kent, Duke of 1942-08-29 Accountant 122 Kenyon Francis Thomas FSAA F. T. Kenyon & Son Penrith and Keswick 1957-03-01 Accountancy 152 Kenyon George Robert FSAA Manchester 1920-02-01 Incorporated Accountants' Journal 97 Ker Adam 53 CA Glasgow 1926-12-01 The Accountants' Magazine 594 Ker Charles NA CA 1924-04-01 The Accountants' Magazine 251 Ker Charles 80 CA,DL,MA,LLD M'Clelland, Ker & Co Glasgow 1940-07-20 Accountant 54 Ker Charles 79 CA M'Clelland, Ker & Co. Glasgow 1940-09-01 The Accountants' Magazine 396 Ker Findley Caldwell CA Hardie, Caldwell, Ker & Hardie Glasgow 1942-12-01 The Accountants' Magazine 389 Ker Harry Monro Brackenbury 65 FSAA Ker, Jones & Co. Bridgwater 1933-09-23 Accountant 501 Ker Harry Monro Brackenbury FSAA Ker, Jones & Co. Bridgwater 1933-10-01 Incorporated Accountants' Journal 10 Kerr Charles James ACA Turquand, Youngs & Co. London 1884-10-18 Accountant 13 Kerr Ernest T. FSAA Birmingham 1934-01-06 Accountant 10 Kerr Ernest Tritschler FSAA Ernest T. Kerr & Co. Birmingham 1934-01-01 Incorporated Accountants' Journal 144 Kerr H. T. R. 21 Johnston & King Edinburgh 1916-09-09 Accountant 223 Kerr H. T. R. 21 Johnston & King Edinburgh 1916-11-01 The Accountants' Magazine 432 Kerr John Maxtone Graham & Sime Edinburgh 1918-07-01 The Accountants' Magazine 288 Kerr John CA 1943-12-01 The Accountants' Magazine 332 Kerr Norman 45 CA 1928-01-01 The Accountants' Magazine 9 Kerr Robert ACA Deloitte, Plender, Griffiths & Co London 1918-10-19 Accountant 212 Kerr Ronald Newman NA CA 1933-05-01 The Accountants' Magazine 276 Kerr Stephen Hall Currie CA 1947-11-01 The Accountants' Magazine 429 Kerr Walter 59 CA 1957-08-24 Accountant 229 Kershaw Charles Edward ACA Tribe, Clarke & Co. Bristol 1897-08-21 Accountant 809 Kershaw Thomas 55 Tynemouth 1925-09-01 Financial Circular (IMTA) 346

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Kettle Russell NA FCA Deloitte, Plender, Griffiths & Co. 1949-06-04 Accountant 463 Kettle Russell NA FCA Deloitte, Plender, Griffiths & Co. 1949-06-11 Accountant 499 Kettle Russell NA FCA Deloitte, Plender, Griffiths & Co. 1955-02-12 Accountant 184 Kettle Russell NA FCA 1956-04-28 Accountant 454 Kettle Russell 82 FCA Deloitte, Plender, Griffiths & Co. N/A British Accountants (Arno Press, 1980) n/a Kettridge Charles Leopold FSAA C.L. Kettridge & Co London 1931-09-19 Accountant 402 Kevan J. H. 37 Bolton 1891-12-12 Accountant 871 Kevan Joseph Henry 37 FCA P and J. Kevan Bolton 1891-12-19 Accountant 893 Kevan Peter 72 FCA P. & J. Kevan Bolton 1900-12-22 Accountant 1182 Kevan William 73 FCA P & J Kevan Bolton 1932-05-28 Accountant 731 Kevans Edward FCA, J.P. Kevans & Son Dublin 1920-02-28 Accountant 257 Kevans Edward NA FCA, FSAA Kevans & Son N/A A history of accountants in Ireland 363 Kevans Edward Kevans FSAA, FCA (IE), ACA (E&W) Kevans & Son Dublin, Ireland 1920-03-01 Incorporated Accountants' Journal 116 Kevans P.J. J.P., ACA Kevans & Co Dublin 1910-12-24 Accountant 912 Kevans Patrick Joseph ACA (IE) Kevans & Son Dublin 1911-01-01 Incorporated Accountants' Journal 81 Kevans Patrick Joseph NA ACA Kevans & Son N/A A history of accountants in Ireland 364 Kevitt Ernest 29 W. Carr & Co. Barnsley 1917-04-28 Accountant 410 Keys Clement 73 FCA Clement Keys & Son Birmingham 1937-12-04 Accountant 779 Keys Clement FCA, FSAA Clement Keys & Son Birmingham and West Bromwich 1938-01-01 Incorporated Accountants' Journal 130 Keys Malcolm 20 1916-09-09 Accountant 219 Keyte Edward Henry 51 AIMTA, FSAA, ACIS 1964-02-22 Accountant 246 Kheil Karl Peter 65 Prague 1908-05-01 The Accountants' Magazine 297 Kidd Mallin H. FCA Bishop, Fleming & Co Torquay 1937-07-24 Accountant 123 Kidney Robert J. NA FSAA J. Kidney & Co. N/A A history of accountants in Ireland 364 Kidson Leonard Douglas 60 FCA Kidsons, Taylor & Co Manchester 1940-03-02 Accountant 233 Kidson William Henry 51 FCA W. H. Kidson & Son London 1900-04-07 Accountant 342 Kidston David Whitelaw CA Kidston, Goff & Findlay 1909-10-01 The Accountants' Magazine 474 Kidston John 73 Glasgow 1897-09-11 Accountant 875 Kidston John 1897-10-02 Accountant 932 Kightly Charles Arthur 37 ACA Creasey, Son & Wickenden Tonbridge 1944-06-10 Accountant 274 Kightly Walter Frederic FSAA Edward Judson Mills & Co. London 1933-12-01 Incorporated Accountants' Journal 102 Kilby Fred Kilby & Fox Northampton 1936-11-21 Accountant 700 Kilby Frederick Leonard FCA Kilby, Sutcliffe & Co. Halifax and Brighouse 1960-10-01 Accountancy 618 Kilby Frederick Leonard FCA Kilby, Sutcliffe & Co. Halifax 1960-10-08 Accountant 462 Killik Stephen Henry M. 77 GBE,KCVO,FSAA Killik & Co 1938-04-23 Accountant 557 Killik Stephen Henry Molyneux FSAA London 1938-05-01 Incorporated Accountants' Journal 274 Killingley Alfred A. Killingley & Co. Dublin 1903-12-01 Incorporated Accountants' Journal 68 Kilpatrick J NA 1944-03-01 The Accountants' Magazine 117 Kilpatrick J NA 1944-04-01 The Accountants' Magazine 145 Kilpatrick J NA 1944-05-01 The Accountants' Magazine 172 Kilpatrick Robert Fyfe 23 CA 1916-10-07 Accountant 319 Kilpatrick Robert Fyfe 23 1916-11-01 The Accountants' Magazine 433 Kimberley Albert William ASAA Charles A. Belbin Sheffield 1916-08-01 Incorporated Accountants' Journal 246 King Arthur Warr 65 ACA W.J. King & Son Gravesend 1941-03-15 Accountant 220 King Edward CA Mann, Judd, Gordon & Co 1943-06-26 Accountant 338 King Frank Benjamin F. W. Rattenbury 1918-02-01 Incorporated Accountants' Journal 90 King George ACA 1944-10-21 Accountant 206 King George Frederick 76 FSAA John King & Son 1946-07-13 Accountant 21 King Henry Frankis 75 ACA 1933-05-20 Accountant 679 King Hewson Graham 85 FCA H. Graham King & Co. London 1960-07-01 Accountancy 436

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) King Hewson Graham 85 FCA H. Graham King & Co. London 1960-07-09 Accountant 58 King James Rae CA Johnston & King 1936-05-01 The Accountants' Magazine 285 King John FSAA John King & Son Wigan 1917-04-01 Incorporated Accountants' Journal 146 King Richard Stanley 49 FCA Lancaster, King Massey & Co 1939-04-01 Accountant 428 King William Hardy 78 FCA Pannell & Co London 1937-03-06 Accountant 354 King Farlow Arthur Richard FSAA Martin, Farlow & Co. London 1935-08-01 Incorporated Accountants' Journal 392 Kingham Frank Hall FCA Kingham & Attenborough London 1918-11-02 Accountant 244 Kingsley Alan Brian 21 Mills, Hawes, Harper & Co London 1945-05-12 Accountant 237 Kinnear James A. NA FSAA J. A. Kinnear & Co. N/A A history of accountants in Ireland 364 Kinnear L. S. NA CA 1938-06-01 The Accountants' Magazine 347 Kinnear L. S. NA CA 1944-05-01 The Accountants' Magazine 169 Kinnes R. A. NA 1947-06-01 The Accountants' Magazine 258 Kinnis John Robert 78 FCA A. J. Downs & Co. Grimsby 1958-02-08 Accountant 178 Kinroy John Scott 55 CA Maxtone Graham & Sime Edinburgh 1938-02-01 The Accountants' Magazine 94 Kirby Arthur Raymond London 1916-12-01 Incorporated Accountants' Journal 47 Kirby Horace Woodburn NA FCA Fuller, Wise, Kirby & Fisher London 1913-07-12 Accountant 29 Kirby Woodburn 78 FCA, Sir London 1932-11-26 Accountant 679 Kirby Woodburn 78 FCA Fuller, Wise, Kirby & Fisher London N/A British Accountants (Arno Press, 1980) n/a Kirby J. A. Gardner & Co. Newcastle-on-Tyne 1917-03-17 Accountant 258 Kirk Herbert NA Bolton 1904-09-01 Financial Circular (IMTA) 243 Kirk Herbert NA 1908-03-01 Financial Circular (IMTA) 69 Kirk Herbert NA West Bromwich 1919-03-01 Financial Circular (IMTA) 105 Kirk J.W. FCA J.C. Kirk & Son Leeds 1945-02-10 Accountant 65 Kirk John Croisdale 67 FCA J. C. Kirk & Sons Leeds 1918-04-01 Financial Circular (IMTA) 184 Kirk John Croisdale FCA J.S. Kirk & Son Leeds 1918-06-15 Accountant 434 Kirkpatrick James Ivone Edinburgh 1918-12-01 The Accountants' Magazine 489 Kirkwood W. J. CA London 1915-11-27 Accountant 663 Kirkwood W. J. London 1915-12-01 The Accountants' Magazine 580 Kirkwood W. J. CA 1916-01-15 Accountant 75 Kisch Daniel Montague FSAA Pretoria and Johannesburg, South 1899-01-01 Incorporated Accountants' Journal 84 Kissan Edgar Duguid 1932-04-01 Incorporated Accountants' Journal 260 Kitchen Stanley NA FCA Touche, Ross & Co. Birmingham 1974-07-01 Institute Newsletter 1 Kitchen Stanley NA FCA Touche, Ross & Co. Birmingham 1975-07-01 Institute Newsletter 2 Kitchen Stanley NA Touche, Ross & Co. Birmingham 1976-07-01 Institute Newsletter 2 Klinger G. F. NA FCA Stokes Brothers & Pim Dublin 1955-05-21 Accountant Irish Supplement 57 Klingner Augustus NA FCA N/A A history of accountants in Ireland 364 Klingner George F. NA FCA Stokes Bros. & Pim Dublin 1957-05-11 Accountant 554 Klingner George F. 62 FCA Stokes Bros & Pim Dublin 1965-07-24 Accountant 123 Klingner George Francis NA FCA Stokes Bros & Pim N/A A history of accountants in Ireland 364 Knapp Valentine Powell Martin, Farlow & Co. London 1916-08-01 Incorporated Accountants' Journal 246 Knight James 69 London 1893-08-05 Accountant 692 Knight Robert Joseph NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 29 Knight Robert Joseph NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 36 Knight William Bryant Barnsley 1900-06-01 Incorporated Accountants' Journal 166 Knight William Leslie ASAA Murray Smith, Berend and Noyce Durban, South Africa 1955-09-01 Accountancy 360 Knott Francis Bestland ASAA 1922-09-23 Accountant 433 Knott Ralph Leonard 23 Cole, Dickin & Hills London 1915-10-16 Accountant 459 Knowles B. K. NA ARANZ Blackburns, Robson, Coates & Co. London 1951-03-31 The Accountants' Journal (NZ) 271 Knowles B. K. NA ARANZ Ernest Hunt, Turner & Co. Wellington, NZ 1952-05-01 The Accountants' Journal (NZ) 298 Knox George Walter FCA, BSC Knox, Cropper & Co London 1926-11-27 Accountant 743/7

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Knox George Walter Knox, Cropper & Co. 1926-12-01 Incorporated Accountants' Journal 84 Knox George Walter 84 FCA Knox, Cropper & Co. London N/A British Accountants (Arno Press, 1980) n/a Knox William FCA Knox & Hassal Liverpool 1894-01-06 Accountant 10 Knox William John CA W. B. Peat & Co. London 1931-08-01 The Accountants' Magazine 456 Knox William Moore FCA Stewart Blacker Quin Knox & Co Belfast 1943-03-27 Accountant 163 Knox William Moore NA FCA Stewart Blacker Quin, Knox & Co. N/A A history of accountants in Ireland 365 Kraayenhof J. NA Klynveld, Kraayenhof & Co. Amsterdam 1964-02-01 Accountant 121 Krinks Alfred Edward ACA F.J. Webb, Krinks and Thomas Bournemouth 1935-02-23 Accountant 263 Kydd William Robertson CA Moody, Stuart & Robertson 1922-12-01 The Accountants' Magazine 580 Laban William FSAA London 1903-08-01 Incorporated Accountants' Journal 251 Labbett F. J. ACA P. L. Ellis, Maw & Co. 1917-03-03 Accountant 221 Lacey Herbert James ASAA Tunbridge & Lacey Great Yarmouth and Lowestoft 1926-03-01 Incorporated Accountants' Journal 216 Lacy William Boswood NA FCA N/A A history of accountants in Ireland 365 Ladbury G. H. 75 Ladbury, Collison and Viney London 1884-08-23 Accountant 7 Ladelle O. G. 28 FCA Price, Waterhouse & Co. 1890-11-08 Accountant 617 Ladelle O. G. 28 FCA 1890-11-15 Accountant 628 Ladelle O. G. 28 FCA 1890-12-06 Accountant 668 Laing Andrew Daniel Louttit CA New York 1946-05-01 The Accountants' Magazine 176 Laing George Archibald 53 CA A & J Robertson Edinburgh 1950-06-17 Accountant 697 Laing Richard James APANZ Wellington, NZ 1948-10-30 The Accountants' Journal (NZ) 90 Laird John CA 1945-07-01 The Accountants' Magazine 274 Laird T. P. NA 1919-11-01 The Accountants' Magazine 402 Laird T. P. NA CA 1926-10-16 Accountant 514 Laird T. P. NS CA Edinburgh N/A British Accountants (Arno Press, 1980) n/a Laird Thomas Prof, CA Edinburgh 1927-06-18 Accountant 940 Laird Thomas Patrick CA 1927-08-01 The Accountants' Magazine 527 Lake H. R. NA FPANZ Lake and Lake Christchurch, NZ 1951-10-01 The Accountants' Journal (NZ) 76 Lake William Addison ASAA John Scott & Co. Manitoba, Canada 1918-03-01 Incorporated Accountants' Journal 112 Lakin-Smith Herbert NA FCA R. L. Impey, Cudworth, Lakin-Smith & Goode Birmingham 1923-03-24 Accountant 445 Lakin-Smith Herbert NA FCA Impey, Cudworth, Lakin-Smith & Goode Birmingham 1924-01-24 Accountant 125 Lakin-Smith Herbert FCA Impey, Cudworth, Lakin-Smith, Goode & Co. Birmingham 1934-05-19 Accountant 725 Lakin-Smith Herbert FCA Impey, Cudworth, Lakin-Smith, Goode & Co. Birmingham and London 1934-06-01 Incorporated Accountants' Journal 313 Lamb A. NA 1961-07-15 Accountant 91 Lamb David F. CA J. & D. Lamb 1903-06-20 Accountant 823 Lamb John CA, FFA Edinburgh 1917-02-01 The Accountants' Magazine 85 Lambert James Francis ASAA Manchester 1934-02-01 Incorporated Accountants' Journal 172 Lambert Roger D. NA FSAA West Hartlepool 1926-03-01 Financial Circular (IMTA) 147 Lamont James Scotland Rodgers CA 1942-11-01 The Accountants' Magazine 359 Lampugh Francis Henry ACA Birmingham 1917-03-31 Accountant 311 Lancaster Mortimer FCA Thorne, Lancaster & Co London 1952-01-12 Accountant 51 Lane John 56 FCA 1900-01-13 Accountant 48 Lane John 56 FCA Torquay 1900-01-20 Accountant 86 Lane William Reuben ACA W.R. Lane & Son Birmingham 1915-08-07 Accountant 170 Lang Alexander Coatbridge 1892-07-30 Accountant 594 Lang George CA George Lang & Co. Newcastle-upon-Tyne 1946-09-01 The Accountants' Magazine 329 Lang Joseph Nielson CA Toronto 1945-03-01 The Accountants' Magazine 105 Langdale F. W. NA Croydon 1912-06-01 Financial Circular (IMTA) 262 Langridge A. D. NA 1962-06-01 Accountancy 552 Langridge A. D. NA FCA Langridge & Langridge East Grinstead, Haywards Heath & 1962-06-02 Accountant 734 Langston E. 1925-06-20 The Balance 95

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Langton A. E. 77 FCA 1965-09-18 Accountant 363 Langton Arthur Edward 78 FCA 1965-09-25 Accountant 399 Langton John Gordon FCA Ogden, Palmer & Langton London 1918-11-30 Accountant 300 Langton John Gordon FCA Ogden, Palmer & Langton London 1918-12-01 Incorporated Accountants' Journal 48 Langwill Archibald CA A. & L. G. Langwill 1928-02-01 The Accountants' Magazine 91 Langwill Lyndesay G. NA CA 1928-03-01 The Accountants' Magazine 143 Langwill Peter Graham Wilson 19 RNVR 1943-12-18 Accountant 292 Langwill Peter Graham Wilson 19 Maxtone Graham & Sime 1944-02-01 The Accountants' Magazine 70 Lapish James Benjamin FSAA J. B. Lapish & Son Leeds 1931-06-01 Incorporated Accountants' Journal 339 Lapthorn Arnold Roy 51 FCA Edmonds, Clover & Ackery Portsmouth 1940-11-09 Accountant 357 Larder Charles 84 ASAA London 1953-11-01 Accountancy 374 Large Henry George 64 FSAA H. G. Large, Heather & Co. London 1957-11-01 Accountancy 498 Lark Albert Ernest 88 FCA Lovewell, Blake & Co. Great Yarmouth 1960-04-02 Accountant 415 Larking Charles FSAA Larking & Larking Norwich 1924-04-19 Accountant 663 Larking Charles ASAA Larking & Larking Norwich 1924-05-01 Incorporated Accountants' Journal 207 Lashmore Charles Samuel 64 FSAA C.S. Lashmore & Co Cardiff 1945-01-13 Accountant 17 Lashmore Charles Samuel FSAA C. S. Lashmore & Co. Cardiff 1945-02-01 Accountancy 102 Lass Alfred FCA 1918-01-19 Accountant 56 Lass Alfred NA FCA 1899-09-30 Accountant 993 Lasser Jacob Kay 57 CPA J. K. Lasser & Co. New York 1954-05-15 Accountant 568 Latham Charles 82 FACCA, FCIS Latham & Co. London N/A British Accountants (Arno Press, 1980) n/a Latham Christopher V. M. NA FCA 1966-02-01 Contra Green 60 Latham J. C. NA FSAA, FACCA 1960-12-31 Accountant 839 Latham J. C. FSAA, FACCA, FCIS 1964-04-04 Accountant 427 Latham Jack C. NA FACCA, FSAA 1953-11-07 Accountant 537 Laughland John Jas. M. McIntosh & Son Birmingham 1944-10-07 Accountant 180 Laurence G. NA FRANZ 1950-07-31 The Accountants' Journal (NZ) 17 Laurenson Ross A. F. NA 1946-02-28 The Accountants' Journal (NZ) 198 Laverick Martin FSAA Laverick & Walton Sunderland 1927-09-01 Incorporated Accountants' Journal 437 Lavery Hugh FSAA Inglis, Lavery & Crawford Brisbane, Australia 1930-09-01 Incorporated Accountants' Journal 499 Law Douglas Edward 37 ACA A & E Law & Co Walsall 1942-11-07 Accountant 287 Lawrence George Henry FSAA Lawrence, Hann & Best London 1945-12-29 Accountant 318 Lawrence George Henry FSAA Lawrence, Hann & Best London 1946-01-01 Accountancy 84 Lawrence Henry FSAA Henry Lawrence & Co. Leicester 1938-07-01 Incorporated Accountants' Journal 350 Lawrence Herbert A. NA 1924-12-20 The Balance 227 Lawrence Michael Henry Kingston, Jamaica 1913-10-01 Incorporated Accountants' Journal 11 Lawrence Thomas David 64 Lawrence & Singer Bridgend & Tonypandy 1942-05-02 Accountant 251 Lawrence V. A. Gibson & Ashford Birmingham and London 1917-06-02 Accountant 526 Lawrence William Vaughan 51 FCA Lawrence & Gardner Bristol 1921-11-19 Accountant 718 Laws Robert Montgomery FSAA Godfrey, Laws and Co Luton 1932-12-24 Accountant 824 Laws Robert Montgomery FSAA Godfrey, Laws & Co. Luton and Uxbridge 1933-02-01 Incorporated Accountants' Journal 167 Lawson Charles Frederick ACA J.G.B. Mawson & Co Birkenhead 1919-12-13 Accountant 519 Lawson Frank FCA Turquand, Youngs, McAuliffe & Co 1940-01-27 Accountant 91 Lawson Robertson 52 CA R. & E. Scott 1917-06-01 The Accountants' Magazine 285 Lawson W. H. NA 1958-06-14 Accountant 727 Lawson W. H. NA FCA Binder, Hamlyn & Co. 1959-12-19 Accountant 592 Lawson W. H. NA FCA Binder, Hamlyn & Co. 1962-01-06 Accountant 25 Lawson W. U. P. NA Richardson & Lawson Glasgow 1946-03-01 The Accountants' Magazine 100 Lawson William Halford NA FCA Binder, Hamlyn & Co. 1956-06-09 Accountant 654 Lawson William Halford NA FCA Binder, Hamlyn & Co. 1956-06-16 Accountant 692

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Lawson William Halford NA FCA Binder, Hamlyn & Co. 1957-06-15 Accountant 736 Lawson William Halford NA FCA Binder, Hamlyn & Co. 1957-06-15 Accountant 745 Lawther John FSAA John Lawther & Co. Belfast 1924-11-01 Incorporated Accountants' Journal 30 Lawton Charles Frederick ACA Hardy, Lawton & Co Sheffield 1946-10-19 Accountant 197 Lawton Nellie Elizabeth 32 Harrogate 1939-06-01 Accountancy 358 Lax George William Newcastle-upon-Tyne 1880-09-25 Accountant 7 Layfield Norman 27 ACA Graham, Proom & Smith Newcastle-upon-Tyne 1931-02-21 Accountant 260 Layton Frank A.C. Palmer & Co London 1945-06-16 Accountant 298 Layton H. L. NA FCA, FSAA 1955-07-09 Accountant 45 Layton H. L. NA FCA Turquand Youngs & Co. 1963-09-14 Accountant 315 Layton Harold Leslie NA 1955-07-01 Accountancy 243 Layton Harold Leslie NA Turquand, Youngs & Co. 1957-12-07 Accountant 663 Layton-Bennett Kenneth 58 FCA Layton-Bennett, Billingham & Co London 1947-04-19 Accountant 219 Lazar Leonard NA 1965-07-01 Contra Green 10 le Doux-Veitch Dallas Gerald 19 Whinney, Smith & Whinney London 1916-09-30 Accountant 286 Le Sueur George Laurens ACA Klang, Selangor 1920-01-10 Accountant 58 Lea Alfred Kingston 33 ACA C.Herbert Smith & Russell Birmingham 1937-01-09 Accountant 51 Lea David NA 1967-02-01 Contra Green 143 Leach Fred Priestley FSAA F. P. Leach & Co. Bristol 1950-10-01 Accountancy 378 Leach R. G. NA FCA Peat, Marwick, Mitchell & Co. London 1963-01-05 Accountant 38 Leach R. G. NA 1963-01-01 Accountancy 5 Leach Ronald NA Peat, Marwick, Mitchell & Co. 1969-06-01 Institute Newsletter 2 Leach Ronald George NA FCA Peat, Marwick, Mitchell & Co. 1967-07-01 Institute Newsletter 1 Leake Percy Dewe FCA P.D.Leake & Co London 1949-12-03 Accountant 610 Leake Percy Dewe 89 FCA P. D. Leake & Co. London N/A British Accountants (Arno Press, 1980) n/a Lean R. W. Le B. NA FCA Viney, Price & Goodyear London 1956-09-29 Accountant 330 Learoyd James Russell 61 Learoyd & Sons Halifax 1927-11-05 Accountant 606 Leather George FCA Harmood Banner, Lewis & Mounsey 1957-02-02 Accountant 132 Ledsam Henry Thomas Clutton Salt 76 FCA, BA Birmingham 1940-11-23 Accountant 387 Lee Charles John Charles John Lee & Son London 1915-01-16 Accountant 90 Lee Frederick Hinsley 76 Lee and Greaves Bradford 1934-07-14 Accountant 48 Lee Harry 61 ASAA Bradford 1955-12-01 Accountancy 486 Lee Herbert Victor NA West Ham 1919-01-01 Financial Circular (IMTA) 31 Lee Herbert Victor FSAA Peterborough 1938-01-01 Incorporated Accountants' Journal 130 Lee Roger NA Morris, Palmer, Day & Vann 1965-12-01 Contra Green 35 Lee Samson 43 Georgetown, Demerara, British 1930-09-01 The Institute of Book-Keepers Journal 115 Leech Alfred John Herbert Godkin & Co. Leicester 1917-12-01 Incorporated Accountants' Journal 49 Leech E. J. Sellars, Dicksee & Co. London 1917-02-10 Accountant 137 Leech Redvers Boulton NA FCA Leech, Evans & Co. Coventry & London 1953-07-18 Accountant 74 Lees J. F. 60 Oldham 1915-11-01 Financial Circular (IMTA) 323 Lees John Frederick FSAA Oldham 1915-10-01 Incorporated Accountants' Journal 8 Lees Robert Wilcock ASAA Leeds 1903-09-01 Incorporated Accountants' Journal 274 Legg Harold Francis 64 FCA 1961-02-04 Accountant 147 Legge Claude Whorlow FSAA Legge, Terry & Swindells Seaford, London & Uckfield 1950-01-01 Accountancy 42 Legge Ralph 49 FCA, B.Com Muras & Co Wolverhampton 1951-05-12 Accountant 476 Legh-Smith W. H. NA Bristol 1923-03-01 Financial Circular (IMTA) 111 Legh-Smith W. H. NA Bristol 1926-01-01 Financial Circular (IMTA) 31 Leicester Hubert Aloysius ACA Hubert Leicester & Co Leicester 1939-06-24 Accountant 840 Leicester Mark 75 FCA Robert H. Marsh & Co London 1947-09-13 Accountant 175 Leicester Philip Austin FCA Hubert Leicester & Co. Worcester 1961-04-08 Accountant 423

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Leith J. W. T. Smith & Williamson Glasgow 1917-05-12 Accountant 471 Leith William Wick 1898-10-08 Accountant 952 Leitke J. O. Glasgow 1897-09-11 Accountant 876 Leivers Abraham Roberts FCA Derbyshire & Co. Nottingham 1958-03-15 Accountant 326 Leman Frank ACA Leman & Sons Nottinhgam 1915-02-13 Accountant 233 Leman T. H. B. 21 1916-07-15 Accountant 56 Leman Thomas FCA Leman, Hill & Hilton Nottingham 1919-10-04 Accountant 291 Leman Thomas Charles FCA Leman & Sons Nottingham 1918-11-02 Accountant 244 Lemon Leo E. T. London 1917-05-12 Accountant 462 Lenton Alfred 75 FAA Oundle, Northamptonshire 1925-10-01 Associated Accountants' Journal 281 Leonard Stuart Cary 62 ACA 1922-04-22 Accountant 567 Lepine Cecil Henry 76 ACA Goddard, Mellarsh and Lepine London 1958-01-01 Accountancy 44 Lepper H. M. NA 1962-06-01 Accountancy 549 Lepper H. M. NA FCA Clifford Towers, Woodroffe & Co. Northampton 1962-06-09 Accountant 758 Lescher Herman Joseph 48 FCA H. J. Lescher & Co. London 1897-03-20 Accountant 311 Lescher Herman Joseph 48 FCA H. J. Lescher & Co. London 1897-04-10 Accountant 391 Leslie J. R. NA Leslie, Strachan & Co. 1946-07-01 The Accountants' Magazine 263 Leslie James Fraserburgh 1900-04-01 Incorporated Accountants' Journal 125 Leslie John S. M. 21 Hodge & Smith Glasgow 1915-11-01 The Accountants' Magazine 518 Leslie John Steen Morrison 21 Hodge & Smith Glasgow 1915-10-16 Accountant 475 Leslie William CA Leslie, Banks & Co. New Jersey 1939-05-01 The Accountants' Magazine 284 Lessels Henry JP, CA Henry Lessels & Son Edinburgh 1942-07-25 Accountant 52 Lessels Henry 59 CA Henry Lessels & Son 1942-08-01 The Accountants' Magazine 323 Leverhulme Lord 1925-06-01 Incorporated Accountants' Journal 223 Levi Leone 1888-05-19 Accountant 314 Lewcock James Austin 79 FSAA Leeds 1946-04-20 Accountant 202 Lewcock James Austin ASAA Leeds 1946-05-01 Accountancy 172 Lewes John Herbert 76 ACA Lovelock, Lewes and Co 1935-04-06 Accountant 514 Lewis Harold C. 66 FCA John Lewis & Co Birmingham 1938-08-20 Accountant 252 Lewis J. Dix J.P., FCA J.Dix Lewis, Caesar & Co London 1914-04-04 Accountant 516 Lewis James Pritchard 49 CA, FFI 1932-11-01 The Accountants' Magazine 561 Lewis John FCA Birmingham 1894-08-18 Accountant 706 Lewis John Ballantine 56 CA A. & J. Robertson 1929-11-01 The Accountants' Magazine 524 Lewis Joseph 48 FCA Lewis, Bloomer & Ford Birmingham and Wolverhampton 1901-07-13 Accountant 815 Lewis Reginald Francis 54 FCA London 1893-10-07 Accountant 848 Lewis T. C. V. Goddard, Dunkley, Davie & Co. London 1917-02-03 Accountant 111 Lewis W. Lewis FCA J. Dix Lewis, Caesar & Co 1929-09-14 Accountant 322 Leyshon Richard FSAA, FCIS Richard Leyshon & Co Cardiff 1929-01-26 Accountant 110 Leyshon Richard FSAA, FCIS Richard Leyshon & Co. Cardiff 1929-02-01 Incorporated Accountants' Journal 146 Lightbody W. M. Edinburgh 1935-08-01 The Accountants' Magazine 495 Lilburn William CA Brown, Fleming & Murray London 1945-02-01 The Accountants' Magazine 70 Limberg Th. Jr. 81 1962-02-03 Accountant 120 Limebeer Hugh 67 FCA Hugh Limebeer & Co. London 1934-02-17 Accountant 247 Limperg Th. 81 1962-02-01 Accountancy 103 Lindley Nathaniel NA 1900-05-19 Accountant 476 Lindon J. B. 75 1960-07-23 Accountant 130 Lindop A. B. NA ARANZ 1952-04-01 The Accountants' Journal (NZ) 264 Lindsay Alexander CA Cambuslang 1922-01-01 The Accountants' Magazine 9 Lindsay Alexander NA CA 1942-11-01 The Accountants' Magazine 360 Lindsay Donald Lindsay, Jamieson & Haldane Edinburgh 1897-08-01 The Accountants' Magazine 495

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Lindsay Donald Lindsay, Jamieson & Haldane Edinburgh 1897-11-01 The Accountants' Magazine 606 Lindsay James Walkinshaw W. J. and J. W. Lindsay Glasgow 1914-05-01 Incorporated Accountants' Journal 251 Lindsay William Giffen Glasgow 1905-10-01 Incorporated Accountants' Journal 5 Linley Thomas Benjamin 35 London 1892-02-27 Accountant 183 Linnett Charles James FCA London 1935-03-02 Accountant 326 Linton W.H. 1912-10-26 Accountant 531 Lintott Edward 87 FCA Carter, Clay & Lintott London 1935-06-15 Accountant 855 Lisby Leslie Norman J. J. Burnett & Sons Southampton 1917-11-17 Accountant 385 Lisle George 76 CA, FFA 1940-02-01 The Accountants' Magazine 83 Lisle George 76 CA, FFA Edinburgh N/A British Accountants (Arno Press, 1980) n/a L'Isle Viscount De NA FCA 1961-04-15 Accountant 436 Lister Alfred NA Keighley 1927-12-01 Financial Circular (IMTA) 351 Lister J. Norman FSAA Halifax 1919-01-01 Incorporated Accountants' Journal 71 Lister Thomas NA CA Thomson M'Lintock & Co. London 1945-05-01 The Accountants' Magazine 170 Lister Thomas NA CA Thomson McLintock & Co. London 1958-03-29 Accountant 373 Lister Thomas NA CA Thomson McLintock & Co. London 1959-03-28 Accountant 379 Litchfield F. C. FPANZ Dempsy, Litchfield and Spring Palmerston North, NZ 1951-08-01 The Accountants' Journal (NZ) 5 Little George 75 FCA, JP,CC George Little, Sebire & Co London 1953-06-06 Accountant 691 Little Leo T. 50 1960-08-27 Accountant 285 Little Leo T. 50 1960-09-01 Accountancy 509 Little Leo T. 50 1960-09-01 Accountancy 557 Little Robert Leslie 25 ASAA Blackburn 1930-07-12 Accountant 52 Littlewood Joseph ACA Henry Anstey, Littleton & Co Bristol 1918-04-27 Accountant 326 Liversidge Henry Gilbert 69 FSAA H. G. Liversidge & Co. Rotherham 1941-08-01 Accountancy 204 Liversidge Raymond Allan ASAA Rotherham 1916-07-01 Incorporated Accountants' Journal 223 Livesey Samuel FSAA Horwich and Preston 1903-10-01 Incorporated Accountants' Journal 4 Livingston Alastair William John CA 1933-07-01 The Accountants' Magazine 434 Livock D. M. NA FCA 1960-08-13 Accountant 207 Lloyd C. Yates NA 1954-07-01 Accountancy 248 Lloyd Philip 87 FCA J.B.Hughes & Lloyd Liverpool 1938-07-02 Accountant 9 Lloyd Philip Cuthbert 46 FCA J. B. Hughes & Lloyd Liverpool 1961-05-20 Accountant 642 Lloyd Thomas 81 ACA Lloyd & Walker Liverpool 1927-11-19 Accountant 689 Lochhead John Ludovic NA 1945-01-01 The Accountants' Magazine 21 Lochhead John M'Laren CA 1937-05-01 The Accountants' Magazine 257 Lockhart Geoffrey Nov/Dec 2013 Accounting Technician 13 Locking Harold William 61 FCA H.W. Locking & Co Hull 1945-05-26 Accountant 259 Locking Herbert Oswald FCA H.W. Locking & Co Hull 1945-12-22 Accountant 307 Lofthouse William FSAA William Lofthouse & Son London 1931-11-21 Accountant 670 Lofthouse William FSAA William Lofthouse & Son Hull 1931-12-01 Incorporated Accountants' Journal 75 Lomas Leonard Beaman J. W. A. Hirst Manchester 1918-03-01 Incorporated Accountants' Journal 113 London E. D. NA FCA Derbyshire & Co. Nottingham 1965-06-12 Accountant 822 Long Ernest NA Croydon 1928-04-01 Financial Circular (IMTA) 235 Longbottom John Singleton FCA Learoyd & Longbottom Harrogate 1942-03-21 Accountant 167 Longcroft Reginald George FCA,LLB,FCIS Longcroft, Smith & Co London 1950-04-29 Accountant 494 Longstaff Robert ASAA London 1905-02-01 Incorporated Accountants' Journal 119 Lord Frank Albert 65 FCA Deloitte, Plender, Griffiths & Co. 1957-12-07 Accountant 674 Lord Frederick William 81 FCA Lord, Foster & Co London 1937-01-16 Accountant 97 Lord George FCA Charles Eves, Lord & Co. 1934-09-22 Accountant 400 Lord Harry Sydney 74 FCA Peat, Marwick, Mitchell & Co. London 1955-10-01 Accountant 403 Lord J. H. NA CA 1942-02-01 The Accountants' Magazine 79

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Lord James Henry FSAA Bacup 1934-06-01 Incorporated Accountants' Journal 313 Lord James Lawrence ACA F. Hunter, Gregory & Lord Bacup 1945-01-13 Accountant 17 Lord John 49 London 1893-09-23 Accountant 808 Lord John 48 ACA London 1893-09-30 Accountant 819 Lord Lawrence 71 FCA, JP Hunter, Gregory & Lord Bacup 1921-08-13 Accountant 237 Lord Richard Henry 74 FCA J.B. Boyd, Wrigley & Co Manchester 1952-10-18 Accountant 467 Lord S. NA Acton 1925-07-01 Financial Circular (IMTA) 252 Lord Samuel 35 Ashworth, Mosley & Co. Manchester 1898-08-13 Accountant 796 Lorimer Thomas Desmond NA FCA Harmood, Banner, Smylie & Co. Belfast N/A A history of accountants in Ireland 365 Louch Charles S. 63 London 1940-10-19 Accountant 308 Loudun John NA CA 1926-11-01 The Accountants' Magazine 515 Lovatt William Henry FCA Annan Dexter & Co Birmingham 1939-02-04 Accountant 163 Love Arthur Patrick CA M'Farlane, Hutton & Patrick Glasgow 1938-06-01 The Accountants' Magazine 348 Love George FAA Manchester 1918-12-01 Associated Accountants' Journal 118 Love John NA Cooper & Kenny Dublin 1958-01-18 Accountant 62 Love John NA FCA Cooper & Kenny Dublin 1964-05-09 Accountant 594 Love John NA FCA, FSAA Cooper & Kenny N/A A history of accountants in Ireland 366 Love Robert Arthur Phillip CA Glasgow 1934-04-01 The Accountants' Magazine 218 Love Ronald Barclay Hudson, Smith, Briggs & Co. Bristol 1916-03-25 Accountant 359 Loveday C. H. S. NA FCA 1965-01-16 Accountant 67 Lovelock Arthur Samuel ACA Lovelock & Lewes Calcutta 1903-12-19 Accountant 1550 Lovelock Henry 85 FCA H. Lovelock and Linnett London 1937-06-19 Accountant 872 Lovering John F. FCA Jno. F. Lovering & Co London 1903-11-14 Accountant 1400 Lovering John Folland 61 FCA London 1887-05-28 Accountant 313 Lovering John Folland London 1887-08-06 Accountant 455 Lovering Sydney 66 FCA Lovering & Co London 1933-04-29 Accountant 571 Low W. A. NA FACCA Toy, Campbell & Co. London 1959-01-24 Accountant 109 Lowe George Robert 71 FCA Hogg, Bullimore & Co. London 1962-03-01 Accountancy 284 Lowe George Robert 71 FCA Hogg, Bullimore & Co. London 1962-03-03 Accountant 278 Lowe Russell Yorke FSAA Somerset 1939-01-07 Accountant 10 Lowe Thomas Enoch 72 FSAA, OBE Wolverhampton 1933-02-25 Accountant 242 Lowe Thomas Enoch FSAA T. E. Lowe & Co. Wolverhampton 1933-03-01 Incorporated Accountants' Journal 193 Lowe W. Norman 1918-01-01 Incorporated Accountants' Journal 68 Lowndes Geoffrey Montague 48 ACA Liverpool 1937-10-23 Accountant 552 Lubbock H. W. R. NA Croydon 1927-05-01 Financial Circular (IMTA) 179 Lubbock John 1913-06-01 Incorporated Accountants' Journal 229 Lucas Arthur NA FCA Belfast N/A A history of accountants in Ireland 366 Lucas Arthur Burley 74 FCA Tribe, Clarke, Painter, Darton & Co London 1951-04-14 Accountant 375 Lucas Fred Moore & Smalley Preston 1916-08-26 Accountant 176 Lucas J. C. NA FRANZ Dunedin, NZ 1950-09-30 The Accountants' Journal (NZ) 71 Lucas James 71 FSAA Bowman, Grimshaw & Co. Blackpool 1947-06-01 Accountancy 146 Luis E. G. V. 20 Moody Stuart & Robertson Dundee 1916-12-01 The Accountants' Magazine 504 Luis Eric George Vincent 20 Moody, Stuart & Robertson Dundee 1916-10-28 Accountant 394 Lumley-Ellis Percy FCA P.L. Ellis, Maw & Co London 1942-12-05 Accountant 348 Lumsden Robert Edinburgh 1919-06-01 Incorporated Accountants' Journal 183 Lumsden Robert 37 1944-12-01 The Accountants' Magazine 350 Lunan William 84 CA Aberdeen 1903-05-16 Accountant 673 Lunch John NA 1965-11-01 Accountancy 1098 Lunch John 2011-05-27 Times 76 Lunch John 91 2011-06-30 Telegraph

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Lund Edmund NA Wigan 1920-08-01 Financial Circular (IMTA) 248 Lunn Stephen Fraser FPANZ Orr, Lunn & Maclean Invercargill, NZ 1950-04-28 The Accountants' Journal (NZ) 298 Lunt Douglas Gordon ACA Sparrow, Lunt & Co. 1916-08-01 Incorporated Accountants' Journal 246 Lunt Douglas Gordon 28 ACA Sparrow, Lunt & Co. Leicester 1916-08-05 Accountant 116 Lunt Henry 38 ACA Broome, Murray & Co. Manchester 1887-01-08 Accountant 18 Lunt Joseph 88 FCA Manchester 1932-03-19 Accountant 368 Lunt Walter FCA Wainwright Son & Co Ashton-under-Lyne 1945-01-13 Accountant 17 Lupton J. C. Accrington 1923-03-01 Financial Circular (IMTA) 111 Lusk David James Theodore Moores, Carson & Watson Glasgow 1941-02-01 The Accountants' Magazine 92 Lyall G.H. Hudson 66 Markby, Stewart & Wadesons 1938-06-11 Accountant 804 Lyell Andrew Lyell & Butler Melbourne, Sydney and London 1897-12-25 Accountant 1220 Lyell Andrew Lyell & Butler Melbourne, Australia 1898-01-01 Incorporated Accountants' Journal 54 Lyell Andrew Australia 1898-02-05 Accountant 156 Lyle Sidney 55 CA Sidney Lyle & Co. Glasgow 1936-12-01 The Accountants' Magazine 602 Lynch Henry Foulks 49 1894-01-20 Accountant 61 Lynn Edward S. NA CPA 1960-10-08 Accountant 444 Lyon Charles Coleman FSAA Edward Blinkhorn, Lyon & Co. London 1954-02-01 Accountancy 80 Macalister William Wylie 84 FSAA London 1953-09-01 Accountancy 312 Macandrew James Maclean 94 CA Wimbledon 1911-11-01 The Accountants' Magazine 464 Macaulay Alexander M. M. 26 CA M'Nicol, Broadfoot, Parry & Company 1945-03-01 The Accountants' Magazine 106 MacBean William Cumine FSAA Peterhead 1929-04-01 Incorporated Accountants' Journal 240 Macboyd W. Dublin 1886-03-27 Accountant 180 MacDiarmid Allan 65 CA London 1945-08-25 Accountant 98 Macdiarmid Allan Campbell CA 1945-11-01 The Accountants' Magazine 340 Macdiarmid Donald FSAA Aberfeldy 1920-04-01 Incorporated Accountants' Journal 153 Macdonald Eric Norman NA FCA Chalmers, Wade & Co. Liverpool 1960-06-11 Accountant 723 Macdonald George A. CA Macdonald, Stewart & Co. 1928-04-01 The Accountants' Magazine 229 Macdonald Hugh Freeland CA Glasgow 1914-07-01 The Accountants' Magazine 404 Macdonald Ian W. NA Kerr, MacLeod and Macfarlan 1947-07-01 The Accountants' Magazine 302 MacDonald Ian Wilson NA CA 1938-01-01 The Accountants' Magazine 7 Macdonald James Brown 30 CA Manila 1937-06-01 The Accountants' Magazine 303 Macdonald John Hutcheson 72 CA 1946-08-03 Accountant 62 Macdonald John Hutcheson 72 CA 1946-09-01 The Accountants' Magazine 327 Macdonald John Hutcheson 72 CA 1946-11-01 The Accountants' Magazine 377 Macdonald R. A. CA 1924-08-01 The Accountants' Magazine 518 Macdonald R.A.S. RNVR 1940-11-16 Accountant 376 Macdonald Somerled 40 ACA Price Waterhouse & Co. 1958-10-25 Accountant 518 Macdonald Somerled 40 ACA Price Waterhouse & Co. 1958-11-01 Accountancy 629 Macdonald W.J. Tain 1921-07-01 Incorporated Accountants' Journal 212 Macdougall John CA Barstow & Millar Edinburgh 1933-02-01 The Accountants' Magazine 92 Macdougall William Brash Osborne 54 CA 1945-05-01 The Accountants' Magazine 168 MacEachern John Malcolm 1929-01-01 The Accountants' Magazine 10 MacEwan George L. 22 Mitchell & Smith Glasgow 1915-11-01 The Accountants' Magazine 516 MacEwan George Lammie 22 Glasgow 1915-08-07 Accountant 175 Macfadyen Ronald FCA Humble & Glenton Newcastle-upon-Tyne 1959-10-01 Accountancy 574 MacFarlane F. K. NA FRANZ 1950-09-30 The Accountants' Journal (NZ) 71 Macfarlane George James FSAA South Africa 1934-01-01 Incorporated Accountants' Journal 144 Macfarlane Robert 59 CA Hourston, Macfarlane & Co. Glasgow 1940-01-01 The Accountants' Magazine 5 Macfarlane Robert CA, TD, JP Hourston, Macfarlane & Co Glasgow 1940-01-06 Accountant 10 MacGibbon W. S. NA APANZ MacGibbon, Mason and Co. Christchurch, NZ 1952-07-01 The Accountants' Journal (NZ) 368

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) MacGill G. R. B. NA 1932-07-01 The Accountants' Magazine 439 MacGilvray Walter Hugh Jackson CA 1936-12-01 The Accountants' Magazine 603 Macgregor D. B. Glasgow 1899-09-09 Accountant 944 MacGregor David Sliman 87 FSAA Bridge of Allan 1952-12-01 Accountancy 420 Macgregor Ian Grant CA 1946-12-01 The Accountants' Magazine 412 MacGregor Malcolm CA Chicago 1911-11-01 The Accountants' Magazine 509 Macgregor Robert Donald CA 1942-08-01 The Accountants' Magazine 321 Macharg A. NA M'Clelland, Ker & Co. Glasgow 1942-12-01 The Accountants' Magazine 391 Macharg A. S. NA CA M'Clelland, Ker & Co. 1940-12-01 The Accountants' Magazine 505 Macharg Andrew Simpson NA CA M'Clelland, Ker & Co. Glasgow 1938-06-01 The Accountants' Magazine 347 Macharg Andrew Simpson NA M'Clelland, Ker & Co. Glasgow 1947-08-01 The Accountants' Magazine 375 Macharg Andrew Simpson 87 CA McClelland, Ker & Co. 1959-08-15 Accountant 71 Macharg E. Simpson 78 CA Macharg & Son Glasgow 1913-04-01 The Accountants' Magazine 240 Macharg Edgar Simpson NA Macharg & Son Glasgow 1947-01-01 The Accountants' Magazine 3 Macharg John M. 60 CA John E. Watson & Macharg 1924-12-01 The Accountants' Magazine 652 Machin R. J. NA Hammersmith 1924-01-01 Financial Circular (IMTA) 26 Machray Alexander 78 CA Cochran & Macpherson Aberdeen 1916-05-01 The Accountants' Magazine 263 MacIntosh Kenneth Alexander M'Adam & Shaw Glasgow 1918-11-01 The Accountants' Magazine 417 Macintyre Archibald FSAA Hamilton 1937-06-01 Incorporated Accountants' Journal 355 MacIntyre James Glasgow 1915-08-14 Accountant 204 MacIver Alan S. NA 1962-08-11 Accountant 156 MacIver Alan S. NA 1962-08-11 Accountant 172 MacIver Alan S. NA 1963-04-20 Accountant 521 MacIver Alan Squarey NA 1962-10-20 Accountant 502 Mack David Redmond 50 ASAA Dublin 1939-04-01 Accountancy 271 Mack James S. SSC J. S. & J. L. Mack Edinburgh 1903-04-18 Accountant 530 Mackay Alexander 80 CA Mackay, Irons & Co. Dundee 1936-06-01 The Accountants' Magazine 344 Mackay Alexander CA Mackay, Irons & Co Dundee 1936-06-06 Accountant 847 Mackay James R. CA James R. Mackay & Co. Glasgow 1930-07-01 The Accountants' Magazine 437 Mackay John D. C. Glasgow 1944-12-01 Accountancy 62 Mackay John S. M. 71 Edinburgh 1914-05-01 The Accountants' Magazine 296 Mackenzie Alexander Kincaid 88 Edinburgh 1900-04-21 Accountant 384 Mackenzie C. A. 26 Moncreiff & Horsbrugh Edinburgh 1915-04-24 Accountant 552 Mackenzie C.A. 26 Moncreiff & Horsbrugh Edinburgh 1915-05-01 The Accountants' Magazine 278 Mackenzie Donald Kenneth Andrew 22 Scott & Paterson Edinburgh 1940-07-01 The Accountants' Magazine 343 Mackenzie Donald Ross CA South Africa 1945-07-01 The Accountants' Magazine 273 Mackenzie Ian Macdonald 29 CA 1946-04-01 The Accountants' Magazine 143 Mackenzie J. Buist NA CA 1937-04-01 The Accountants' Magazine 198 Mackenzie J. Buist NA CA 1942-05-01 The Accountants' Magazine 196 Mackenzie John Edinburgh 1900-07-07 Accountant 640 Mackenzie John Campbell 45 CA 1944-01-01 The Accountants' Magazine 9 Mackenzie Robert NA CA 1940-09-01 The Accountants' Magazine 403 Mackenzie Robert 89 CA,KBE,CB Aitken, Mackenzie & Clapperton Glasgow 1945-06-09 Accountant 290 Mackenzie Robert C. 90 Aitken, Mackenzie & Clapperton Glasgow 1945-07-01 The Accountants' Magazine 273 Mackenzie Walter 81 1899-02-04 Accountant 155 Mackenzie Walter 81 CA Edinbarnet 1898-03-01 The Accountants' Magazine 201 Mackenzie Walter 81 CA Edinbarnet 1898-04-01 The Accountants' Magazine 216 Mackenzie Walter 81 CA 1899-03-01 The Accountants' Magazine 212 Mackeurtan Douglas George Mackeurtan, Son and Crosoer Durban, South Africa 1945-04-01 Accountancy 142 Mackeurtan George FSAA Durban 1922-06-01 Incorporated Accountants' Journal 207

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Mackey Michael Theodore Alexander Donald FSAA M. Donald Mackey & Oliver Sydney, Australia 1940-09-01 Accountancy 328 Mackie Allan Stuart 59 CA 1947-03-01 The Accountants' Magazine 120 Mackie John NA FCA John Mackie & Co. 1925-12-19 Accountant 973 Mackie John Craig, Gardner & Co. Dublin 1940-08-01 Accountancy 306 Mackie John 64 FCA(Ireland) Dublin 1940-08-03 Accountant 95 Mackie John NA FCA John Mackie & Co. Dublin N/A A history of accountants in Ireland 366 Mackie Thomas FSAA Peterhead 1926-07-01 Incorporated Accountants' Journal 379 Mackie W. N. NA 1946-03-30 The Accountants' Journal (NZ) 240 MacKillican John FSAA John MacKillican & Ferryman Johannesburg 1913-07-12 Accountant 54 MacKillican John FSAA Johannesburg 1913-08-01 Incorporated Accountants' Journal 284 MacKinlay George FSAA Glasgow 1903-02-01 Incorporated Accountants' Journal 104 Mackinnon Kenneth 58 1964-05-09 Accountant 606 Mackinnon William 86 CA Alfred Tongue & Co Glasgow 1947-04-05 Accountant 186 Mackinnon William CA Alfred Tongue & Co. Glasgow 1947-05-01 The Accountants' Magazine 209 Maclagan Charles Pearson 72 CA Carter, Greig & Co. Edinburgh 1944-05-01 The Accountants' Magazine 171 Maclay Robert Martin 58 Moores, Carson & Watson Glasgow 1923-04-01 The Accountants' Magazine 229 MacLean Alexander 50 CA Alex. MacLean & Co. 1947-02-01 The Accountants' Magazine 49 Maclean Neil Sinclair 45 CA MacLean, Gardner & Aiton Glasgow 1928-01-01 The Accountants' Magazine 7 Maclean R. A. NA 1945-02-01 The Accountants' Magazine 72 Maclean Robert A. NA 1946-05-01 The Accountants' Magazine 175 Maclean Roderick 57 CA 1936-02-01 The Accountants' Magazine 87 Maclean W. A. CA 1915-04-03 Accountant 449 Maclean W.A. CA 1915-05-01 The Accountants' Magazine 277 Maclennan Roderick Richard Brown & Co. Edinburgh 1915-06-05 Accountant 768 Maclennan Roderick 24 Richard Brown & Co. Edinburgh 1915-07-01 The Accountants' Magazine 364 MacLeod George Andrew ASAA J. B. Hughes & Lloyd Liverpool 1933-04-01 Incorporated Accountants' Journal 251 Macleod John M. CA 1924-03-01 The Accountants' Magazine 180 Macleod John Macintosh CA Kerr, Macleod & Macfarlan Glasgow 1934-03-17 Accountant 371 Macleod John Mackintosh 77 CA Kerr, MacLeod and Macfarlan 1934-04-01 The Accountants' Magazine 216 MacLeod John Mackintosh NA 1935-05-01 The Accountants' Magazine 315 MacLeod John Mackintosh Norman 48 CA Kerr, MacLeod and Macfarlan 1939-11-01 The Accountants' Magazine 548 MacLeod Norman 48 CA, Sir Kerr, MacLeod & Macfarlan Glasgow 1939-10-07 Accountant 405 MacLeod Norman NA CA Kerr, MacLeod and Macfarlan Glasgow 1946-12-01 The Accountants' Magazine 414 MacLeod Norman 87 CA Kerr, MacLeod & Macfarlan Glasgow 1960-03-05 Accountant 290 MacLeod Peter Macdonald 43 CA 1947-01-01 The Accountants' Magazine 6 Macmeeken James 20 W. R. M'Donald Edinburgh 1918-11-01 The Accountants' Magazine 416 Macnair J. A. H. CA 1931-11-01 The Accountants' Magazine 514 Macnair Robert CA Macnair & Balfour 1904-06-01 The Accountants' Magazine 335 Macpherson C. E. W. NA CA 1925-07-01 The Accountants' Magazine 442 Macpherson Charles E. W. CA 1932-01-01 The Accountants' Magazine 6 Macpherson Charles Leopold 70 CA 1931-12-26 Accountant 837 Macpherson High Bannerman CA George A. Touche & Co. 1918-11-09 Accountant 258 Macpherson Hugh CA 1915-06-05 Accountant 768 Macpherson Hugh Moores, Carson & Watson Glasgow 1915-07-01 The Accountants' Magazine 364 Macpherson James CA Edinburgh 1907-07-01 The Accountants' Magazine 383 Macpherson R. S. L. NA 1936-02-01 The Accountants' Magazine 86 Macpherson R. S. L. NA 1946-04-01 The Accountants' Magazine 142 MacPherson Robert 86 CA Welch, Walker & MacPherson Greenock 1940-01-13 Accountant 530 Macrae Douglas G. 1901-05-01 Incorporated Accountants' Journal 142 Macredie Andrew 87 Macredie & Evans Sheffield 1927-09-03 Accountant 313

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Macritchie David CA, FSA 1925-04-01 The Accountants' Magazine 225 M'Adam A. George Dickie & Son Aberdeen 1918-06-01 The Accountants' Magazine 248 M'Adam Menotti Garibaldi CA 1936-07-01 The Accountants' Magazine 430 Maflin P. H. NA 1929-06-01 Indian & Eastern Railways 214 Magennis Alexander Joseph FSAA Magennis, Burns, Griffin & Co. Cork 1942-12-01 Accountancy 58 Magennis Alexander Joseph 70 FSAA Magennis, Burns, Griffin & Co Cork 1942-12-12 Accountant 360 Magennis Alexander Joseph NA FSAA N/A A history of accountants in Ireland 367 Magill John Edgar NA FCA Belfast N/A A history of accountants in Ireland 368 Maginess W. B. NA 1953-03-14 Accountant Irish Supplement 33 Mahon Frank ASAA Doncaster 1937-12-18 Accountant 836 Mahon Frank ASAA F. J. Clarke & Co. Doncaster 1938-01-01 Incorporated Accountants' Journal 130 Mahon James Lindsay NA 1935-02-01 The Accountants' Magazine 96 Mair Alfred James 69 FSAA Wood, Mair & Co Sunderland 1944-02-05 Accountant 68 Mair Robert Alexander CA Glasgow 1899-04-15 Accountant 434 Maitland Adam 64 FSAA 1949-11-01 Accountancy 314 Maitland Adam FSAA, MP, JP Henley-on-Thames 1949-11-12 Accountant 530 Major G. S. NA 1963-06-01 Accountancy 562 Major G. S. NA FCA Wenham, Major & Clarke 1963-06-08 Accountant 763 Malcolm John NA FCA Belfast N/A A history of accountants in Ireland 368 Maleham E. H. 33 ACA J. W. Best & Co. Sheffield 1918-06-01 Accountant 406 Mallory J. C. J. Edward Myers & Clark London and Watford 1917-05-12 Accountant 462 Mallory John Charles 23 J. Edward Myers & Clark 1917-05-19 Accountant 483 Malpas Donald Alfred Nixon & Son Manchester 1918-11-01 Incorporated Accountants' Journal 26 Malpas Leslie Douglas FSAA Malpas, Simmons & Co. Bournemouth 1946-03-01 Accountancy 128 Manchester H. Lewis NA Kensington 1912-06-01 Financial Circular (IMTA) 261 Mander J. E. H. Luton 1926-08-01 Financial Circular (IMTA) 447 Mann Alexander CA 1945-03-01 The Accountants' Magazine 106 Mann Gother Charles Maclear FSAA Cape Town, South Africa 1933-06-01 Incorporated Accountants' Journal 337 Mann Harry Montagu 64 ACA Southampton 1951-12-22 Accountant 611 Mann James Henderson NA FCA Mann, Judd & Co. London 1956-08-11 Accountant 136 Mann John NA CA John Mann & Son Glasgow 1900-08-18 Accountant 760 Mann John CA John Mann & Son and Mann, Wright & Co. Glasgow & London 1911-01-01 Incorporated Accountants' Journal 105 Mann John 84 CA Garth 1911-01-01 The Accountants' Magazine 7 Mann John 84 CA 1911-03-01 The Accountants' Magazine 167 Mann John NA CA Mann, Judd, Gordon & Co. 1924-11-15 Accountant 704 Mann John CA 1925-12-01 The Accountants' Magazine 637 Mann John 91 CA Mann, Judd & Co. 1955-03-12 Accountant 306 Mann John 92 CA Mann, Judd, Gordon & Co. Glasgow N/A British Accountants (Arno Press, 1980) n/a Mann John Anderson 21 1916-11-04 Accountant 410 Mann John Anderson 21 1916-12-01 The Accountants' Magazine 504 Mann John Anderson 21 1917-03-17 Accountant 272 Mann Robert L. 19 Morrish, Grant & Co. London 1916-10-21 Accountant 357 Manning Brian O'Donoghue 73 FCA Grundy, Cole & Co. London 1964-09-26 Accountant 398 Manning Brian O'Donoghue 73 FCA Gundry, Cole & Co. London 1964-10-01 Accountancy 856 Mannington Isaac E. 55 ACA Mannington & Hubbard Hastings 1925-01-24 Accountant p Mansfield Leonard George FCA Duck, Mansfield & Co. London 1958-12-01 Accountancy 682 Manson George R. CA Fletcher, Manson & Co. Glasgow 1928-01-01 The Accountants' Magazine 8 Manssuer Alfred William 81 FSAA Langton and MacConnal Liverpool 1956-11-01 Accountancy 472 Mantle Robert Scampton FCA Wykes Brothers and Mantle Leicester 1896-01-04 Accountant 8 Maples Ernest NA 1951-12-01 Accountancy 438

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) March Charles James 93 FCA W. B. Keen & Co. London 1953-08-01 Accountant 142 March Richard Henry NA FCA R. H. March, Son & Co. Cardiff 1926-07-03 Accountant 6 March Richard Henry NA FCA R. H. March, Son & Co. Cardiff 1927-07-01 Accountant 7 March Richard Henry FCA Cardiff 1929-04-27 Accountant 525 March Richard Henry FSAA R. H. March, Son & Co. Cardiff 1929-05-01 Incorporated Accountants' Journal 253 Margach Peter NA CA T. & J. Martin Edinburgh 1943-07-01 The Accountants' Magazine 238 Markby Henry 72 Markby, Stewart & Co. London 1897-04-24 Accountant 429 Markby Thomas London 1916-01-01 Incorporated Accountants' Journal 71 Markby Thomas 1916-01-08 Accountant 48 Marksman Owen Seton Alvah 52 CA Marksman, Barker & Co. London 1945-04-01 The Accountants' Magazine 138 Marlow E. G. NA 1918-08-01 Financial Circular (IMTA) 249 Marr James Anthony CA John Marr & Sons Glasgow 1937-05-01 The Accountants' Magazine 259 Marr John A. NA CA John Marr & Sons 1939-07-01 The Accountants' Magazine 427 Marr Robert Alexander Edinburgh 1905-12-01 Incorporated Accountants' Journal 73 Marriott George Alfred 70 ASAA Geo. A. Marriott, Rogerson & Co. Manchester 1951-10-01 Accountancy 400 Marsden Richard Leslie 66 FCA R.L. Marsden & Co Chesterfield 1949-06-04 Accountant 478 Marsden Walter H. NA 1950-06-01 Accountancy 224 Marsh Hubert Thomas 51 FCA Whitehill, Marsh. Jackson & Co Birmingham 1935-02-23 Accountant 263 Marsh Robert Henry 87 FCA Robert H Marsh & Co Folkestone 1942-07-25 Accountant 51 Marsh Robert Lawrence 71 FCA Robert H. Marsh & Co. London 1955-10-08 Accountant 431 Marshall David CA Edinburgh 1897-07-01 The Accountants' Magazine 448 Marshall Edwin Whitehead FCA Marshall, Gibbon & Co Manchester 1915-01-30 Accountant 174 Marshall Frederick CA D. & F. Marshall & Anderson 1947-07-01 The Accountants' Magazine 300 Marshall Harrop 53 ACA Harrop Marshall & Co Stockport 1932-04-09 Accountant 499 Marshall J. V. NA CA 1936-05-01 The Accountants' Magazine 283 Marshall John Raymond 79 FSAA Leacher, Stephens & Co. London 1958-01-01 Accountancy 44 Marshall R. H. R. NA FCA Forrester, Boyd & Co. Grimsby 1960-05-07 Accountant 579 Marshall Robert Ian NA CA Graham, Smart & Annan 1958-03-29 Accountant 373 Marshall Stanley W. FSAA Stanley W. Marshall & Co Herne Bay 1933-01-21 Accountant 80 Marsland Frederick Stanley 1931-12-01 The Accountants' Magazine 561 Marten Herbert Walter Harvey, Preen & Co London 1945-06-16 Accountant 298 Martin Alfred Harry FSAA Martin & Acock Norwich 1926-01-23 Accountant 140 Martin Alfred Harry Martin & Acock Norwich 1926-02-01 Incorporated Accountants' Journal 163 Martin C. B. NA FSAA Cape Town 1925-07-01 Financial Circular (IMTA) 298 Martin D. L. M. NA ARANZ 1951-03-31 The Accountants' Journal (NZ) 278 Martin Francis Alfred 62 FSAA Fred A. Fitton, Wilson, Smith & Martin Manchester and Sheffield 1952-10-01 Accountancy 356 Martin Frederick William 77 CA 1937-01-30 Accountant 156 Martin Frederick William 77 CA Martin, Currie & Co. Edinburgh 1937-02-01 The Accountants' Magazine 87 Martin G. E. NA Poplar 1925-03-01 Financial Circular (IMTA) 130 Martin James Sir Martin Farlow & Co London 1935-08-31 Accountant 292 Martin James FSAA Martin, Farlow & Co. London 1935-09-01 Incorporated Accountants' Journal 429 Martin James FSAA Martin, Farlow & Co. London 1935-09-01 Incorporated Accountants' Journal 446 Martin James CRA 1936-01-04 Accountant 10 Martin James NA 1892-07-01 Incorporated Accountants' Journal 15-16 Martin James NS Martin, Farlow & Co. N/A British Accountants (Arno Press, 1980) n/a Martin Lady 81 1944-03-01 Accountancy 124 Martin Martin M'Call 43 CA C. E. W. Macpherson & Morrison 1938-01-01 The Accountants' Magazine 6 Martin O. N. NA FCA Cork, Gully & Co. 1966-04-01 Contra Green 73 Martin O. N. NA FCA W. H. Cork, Gully & Co. 1966-06-01 Contra Green 82 Martin Sir James NA FSAA 1935-03-30 Accountant 447

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Martin Thomas 40 CA Thomas Martin & Co. 1937-06-01 The Accountants' Magazine 302 Martin Thomas Arthur CA 1909-10-01 The Accountants' Magazine 475 Martin Thomas Scott CA T. & J. Martin 1940-07-01 The Accountants' Magazine 345 Martineau Charles Edward 82 FCA, MA,M.Comm Birmingham 1945-02-17 Accountant 78 Marwick James 77 CA Peat, Marwick, Mitchell & Co 1939-07-22 Accountant 108 Marwick James CA Peat, Marwick, Mitchell & Co. New York 1939-08-01 The Accountants' Magazine 490 Marwick James 77 CA Peat, Marwick, Mitchell & Co. N/A British Accountants (Arno Press, 1980) n/a Maskall Thomas H. FCA Westcott, Maskall & Co. London 1922-12-09 Accountant 842 Mason Bertram Wheeler Philip E. Farr London 1915-03-01 Incorporated Accountants' Journal 126 Mason C. J. NA FCA Newton & Co. Birmingham 1961-06-10 Accountant 738 Mason M. J. NA APANZ Wellington, NZ 1951-02-28 The Accountants' Journal (NZ) 228 Mason Percy FCA Percy Mason & Co. London 1927-05-01 Incorporated Accountants' Journal 268 Mason W. I. NA Stalybridge 1928-11-01 Financial Circular (IMTA) 343 Mason Walter J. NA Stalybridge 1898-04-01 Financial Circular (IMTA) 72 Mason Percy FCA London 1927-04-30 Accountant 677 Masterman John 60 Wakefield 1890-09-27 Accountant 510 Masterson William Patrick FCA Handley, Wilde & Charlton Manchester 1948-09-18 Accountant 241 Mather John FCA Parkinson, Mather & Co Manchester 1910-02-05 Accountant 200 Matheson Alexander FSAA Paisley 1922-02-01 Incorporated Accountants' Journal 128 Mathews Edmund G. FSAA Belfast 1917-09-29 Accountant 252 Mathieson James 38 CA Richard Brown & Co. 1944-07-01 The Accountants' Magazine 245 Mathieson John 22 Maxtone Graham & Sime Edinburgh 1915-06-01 The Accountants' Magazine 319 Mathieson John 22 Maxtone, Graham & Sime Edinburgh 1915-06-12 Accountant 800 Matthew Alfred A. 30 CA 1906-11-01 The Accountants' Magazine 510 Matthews John Hoghton Stabb 81 FCA Porter, Matthews & Marsden Blackburn 1950-09-16 Accountant 279 Matthews Reginald Percy NA FCA Chas. W. Rooke, Lane, Stubbs & Co. London 1958-12-13 Accountant 730 Mattinson Henry Ernest FSAA Mattinson, Norden & Tod Durban 1934-10-01 Incorporated Accountants' Journal 29 Maude E. L. 78 ARANZ Gisborne, NZ 1949-09-30 The Accountants' Journal (NZ) 68 Maudsley A. J. ASAA Melbourne, Australia 1919-04-01 Incorporated Accountants' Journal 138 Maughan William Charles 78 CA Musselburgh 1914-08-01 The Accountants' Magazine 509 Maughfling John 72 ACA John I. Thornycroft & Co London 1946-06-22 Accountant 351 M'Auslin James Kennedy 57 CA Kidston, Goff & Co. 1932-12-01 The Accountants' Magazine 622 M'Auslin William CA 1945-05-01 The Accountants' Magazine 167 Maw Charles Percival 70 FCA Percival Maw & Co London 1939-05-20 Accountant 684 Maxwell Andrew 28 CA Thomson M'Lintock & Co. Glasgow 1942-11-01 The Accountants' Magazine 359 Maxwell John Howden & Molleson Edinburgh 1915-08-01 The Accountants' Magazine 439 Maxwell John Howden & Molleson Edinburgh 1915-08-07 Accountant 176 Maxwell Robert George ASAA Cape Town, South Africa 1901-11-01 Incorporated Accountants' Journal 47 Maxwell Wellwood 26 Richard Brown & Co. Edinburgh 1916-12-01 The Accountants' Magazine 504 Maxwell Wellwood 26 Richard Brown & Co. Edinburgh 1917-03-17 Accountant 272 May George O. 86 FCA 1961-06-17 Accountant 768 May George O. 1963-07-20 Accountant 63 May George Oliver 86 FCA Southport, Connecticut, USA 1961-06-01 Accountancy 321 May George Oliver 86 FCA Southport, Connecticut, USA 1961-06-01 Accountancy 385 May George Oliver FCA, CPA Price Waterhouse & Co. New York 1961-06-03 Accountant 707 May William Harry FSAA Bundaberg, Queensland, Australia 1899-07-01 Incorporated Accountants' Journal 204 May William Morrison 52 FCA Quin, Knox & Co. Belfast & Dubline 1962-03-10 Accountant 308 Maycock W. 1939-03-01 The Institute of Book-Keepers Journal 125 Mayer Basil 64 FCA Fuller, Wise, Fisher & Co. London 1955-03-12 Accountant 307 Mayes William FCA (Irish) Wright, Fitzsimons & Mayes 1935-06-15 Accountant 855

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Mayes William NA FCA Wright, Fitzsimons and Mayes N/A A history of accountants in Ireland 368 Mayhew Basil 82 FCA Barton, Mayhew & Co. N/A British Accountants (Arno Press, 1980) n/a Mayhew Basil E. NA FCA Blackburns, Barton, Mayhew & Co. 1924-07-19 Accountant 86 Mayhew Basil Edgar Barton, Mayhew & Co. London N/A Dictionary of business biography 207 Maynard Brian NA FCA Coopers & Lybrand London 1975-07-01 Institute Newsletter 2 Maynard Brian NA Coopers & Lybrand London 1976-07-01 Institute Newsletter 2 Maynard Brian NA FCA Coopers & Lybrand London 1977-07-01 Institute Newsletter 1 Maynard Francis FSAA Maynard & Son London 1924-11-08 Accountant 672 Maynard Francis FSAA Maynard & Son London 1924-12-01 Incorporated Accountants' Journal 71 Mayne Robert Samuel ASAA London 1905-11-01 Incorporated Accountants' Journal 45 Mayo Robert 75 FCA Mayo, Powell & Co Birmingham 1903-09-19 Accountant 1146 Mayo Robert FCA Mayo, Powell and Thompson Birmingham 1903-10-24 Accountant 1287 M'Bain George 77 CA G. & J. M'Bain Aberdeen 1939-08-01 The Accountants' Magazine 491 McAlister Dugald FSAA McLay, McAlister & McGibbon Glasgow 1930-12-01 Incorporated Accountants' Journal 76 M'Callum J. Alexander Arthur Glasgow 1916-11-01 The Accountants' Magazine 432 M'Callum William NA CA 1924-07-01 The Accountants' Magazine 419 M'Callum William 81 CA Glasgow 1945-02-01 The Accountants' Magazine 71 M'Cance Robert 21 Hart, Harvey & Co. Glasgow 1918-01-01 The Accountants' Magazine 28 McArthur Harold ASAA Price, Waterhouse & Co. Liverpool and London 1953-09-01 Accountancy 312 McAuley F. H. NA ARANZ 1950-09-30 The Accountants' Journal (NZ) 71 McAuliffe Henry Thomas 83 FCA Turquand Youngs AcAuliffe & Co London 1951-11-01 Accountant 539 McAuslan Peter Campbell ASAA E. A. Bell & Co. Ayr 1933-02-01 Incorporated Accountants' Journal 183 McBain A. G. NA CA A. G. McBain & Co. Glasgow 1946-11-01 The Accountants' Magazine 375 McBain A. G. NA 1947-08-01 The Accountants' Magazine 376 McBain Alan CA G. & J. McBain Aberdeen 1954-09-25 Accountant 334 McBain Francis FCA Peat, Marwick, Mitchell & Co. 1934-12-22 Accountant 888 McBain George 77 CA G and J McBain Aberdeen 1939-07-22 Accountant 108 McCaig Robert Burns R. B. Caig & Mitchell Glasgow 1922-11-01 Incorporated Accountants' Journal 51 McCallum Bernard Braddon 43 FCA Tansley Witt & Co London 1927-11-26 Accountant 724 McCallum John Alexander Arthur Glasgow 1916-09-30 Accountant 291 McCallum S. P. Oxford 1940-12-01 Accountancy 54 McCankie James FSAA Edinburgh 1917-05-01 Incorporated Accountants' Journal 175 McCarron E. T. NA 1954-05-15 Accountant Irish Supplement 81 McCarron Eamon Thomas FCA Reynolds, McCarron & Co. Dublin 1954-05-08 Accountant 530 McCarron Eamon Thomas 49 FCA Reynolds, McCarron & Co. Dublin 1954-05-15 Accountant Irish Supplement 87 McCarron Eamon Thomas NA FCA Reynolds, McCarron & Co. Dublin N/A A history of accountants in Ireland 370 McCarthy Edward NA FCA Edward McCarthy & Co. Cork N/A A history of accountants in Ireland 370 McCaul I. H. NA ARANZ 1950-11-30 The Accountants' Journal (NZ) 136 McClelland James 81 CA Glasgow N/A British Accountants (Arno Press, 1980) n/a McClure R. E. NA FCA J. D. McClure & Co. Belfast 1954-07-24 Accountant Irish Supplement 107 McClure Rollo Ellis NA 1955-05-21 Accountant Irish Supplement 61 McClure Rollo Ellis NA FCA Rawlinson, Allen & White Belfast 1962-05-12 Accountant 606 McClure Rollo Ellis NA FCA Rawlinson, Allen & White N/A A history of accountants in Ireland 371 McCracken W. E. NA AACCA 1965-05-08 Accountant 634 McCrudden Matthew John 32 ACA 1952-08-16 Accountant Irish Supplement 108 McCrudden Matthew John ACA 1953-04-18 Accountant Irish Supplement 50 McCullough George Henry FSAA John McCullough & Sons Belfast 1929-01-26 Accountant 110 McCullough George Henry FSAA John H. McCullough & Sons Belfast 1929-02-01 Incorporated Accountants' Journal 146 McCullough George Henry NA FSAA John McCullough & Sons Belfast N/A A history of accountants in Ireland 371 McCullough John NA FCA John McCullough & Sons Belfast N/A A history of accountants in Ireland 371

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) McCutcheon Robert Thomas 58 FSAA Glasgow 1942-09-01 Accountancy 218 McDonald P. A. NA Arthur Andersen & Co. 1967-12-01 Contra Green 178 McDonald Thomas Edmund Rainey ACA 1954-05-08 Accountant 530 McDonald Thomas Edmund Rainey ACA 1954-05-15 Accountant Irish Supplement 87 McDonald William Rae CA McDonald & Gordon Edinburgh 1946-05-25 Accountant 284 McDowell Eric Wallace NA FCA Deloitte Haskin & Sells Belfast N/A A history of accountants in Ireland 371 McEwan M. C. CA Edinburgh 1899-04-22 Accountant 460 McEwan Matthew Clark 1899-05-01 The Accountants' Magazine 348 McFadzean William H. NA CA 1959-04-18 Accountant 461 McFadzean William Hunter N/A Dictionary of business biography 19 McGibbon Sinclair James FSAA, FCA (Australia) Melbourne and Perth, Australia 1944-02-01 Accountancy 100 McGill John Philip 57 FCA Liverpool 1949-08-06 Accountant 158 McIntosh Jas. M. 71 FSAA Jas. M. McIntosh & Son Birmingham 1931-03-28 Accountant 412 McIntosh William FSAA Rothesay 1924-04-01 Incorporated Accountants' Journal 198 McIntyre Richard G. 19 Walter & W. B. Galbraith Glasgow 1916-02-26 Accountant 264 McKee Edgar FCA Samuel Smyth & Co. Belfast 1961-06-10 Accountant 737 McKellar Alexander NA CA David Strathie & Co. Glasgow 1960-04-02 Accountant 395 McKellen Norman FSAA Norman McKellen & Co. Manchester 1957-04-01 Accountancy 196 McKenna Reginald 1943-10-01 Accountancy 1 McKillop Archibald Alloa 1897-04-10 Accountant 402 McKirdy G. J. 29 ARANZ Leggott & Allport Timaru, NZ 1950-09-30 The Accountants' Journal (NZ) 70 McLaren John CA John McLaren & Co London 1928-06-23 Accountant 900 McLaren Neil NA 1964-01-01 Accountancy 33 McLaren Richard James ARANZ 1948-03-30 The Accountants' Journal (NZ) 290 McLean Duncan Edinburgh 1918-12-01 Incorporated Accountants' Journal 59 McLean J. 75 NR Glasgow 1900-05-26 Accountant 508 M'Clelland Andrew Simpson CA M'Clelland, Ker & Co. 1909-04-01 The Accountants' Magazine 189 M'Clelland James 81 CA Glasgow 1897-05-01 The Accountants' Magazine 294 McLemon Edward Charles ASAA Glasgow 1933-07-01 Incorporated Accountants' Journal 382 McLeod George Andrew 26 ASAA J. B. Hughes & Lloyd Liverpool 1933-04-15 Accountant 484 McLeod Robert Henry 78 FCA, FSAA Gedge, Ilott & McLeod London 1954-10-01 Accountancy 408 McLintock Charles Henry 57 CA Thomson McLintock & Co London 1947-01-25 Accountant 64 McLintock Thomas Liddell CA Thomson McLintock & Co Glasgow 1940-11-09 Accountant 357 McLintock Thomson CA Thomson McLintock & Co Glasgow 1920-02-07 Accountant 161 McLintock Thomson CA Thomson McLintock & Co. Glasgow & London 1920-04-01 Incorporated Accountants' Journal 152 McLintock Thomson NS CA Thomson Mc Lintock & Co. Glasgow and London N/A British Accountants (Arno Press, 1980) n/a McLintock Thomson 48 FCA Thomson McLintock & Co. 1954-01-02 Accountant 23 McLintock William Thomson McLintock Glasgow N/A Dictionary of business biography 68 McLintock William NS CA Thomson Mc Lintock & Co. London N/A British Accountants (Arno Press, 1980) n/a McMahon Noel Matthew NA Craig, Gardner & Co. Dublin N/A A history of accountants in Ireland 372 McMath William 40 ASAA 1944-11-18 Accountant 260 McMullen Eric N. 28 Leather & Veale Leeds 1915-06-19 Accountant 814 McMullen Eric Newland ASAA Leather & Veale Leeds 1915-07-01 Incorporated Accountants' Journal 226 McMullen Eric Newland 28 Leather & Veale Leeds 1915-07-03 Accountant 18 McNab Alexander Barr 28 CA Lodz, Poland 1936-11-01 The Accountants' Magazine 537 McNae Robert 32 CA Johannesburg, South Africa 1916-10-28 Accountant 395 McNair Robert Patrick ASAA Durban, Natal 1916-01-01 Incorporated Accountants' Journal 77 McNaught Thomas Provan ACA T.P. McNaught & Co 1939-07-01 Accountant 12 McNeil Robert NA FCA Nevill, Hovey, Gardner & Co. London & Brighton 1953-10-24 Accountant 476 McNeil Robert NA FCA Nevill, Hovey, Gardner & Co. Hove 1964-06-06 Accountant 718

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) McNeil Robert NA FCA Nevill, Hovey, Gardner & Co. Hove 1964-06-13 Accountant 763 McNeil Robert NA FCA Nevill, Hovey, Gardner & Co. Hove 1965-06-05 Accountant 778 McOnie Ronald J. 28 CA 1916-06-03 Accountant 644 M'Cosh Hargrave CA 1941-06-01 The Accountants' Magazine 285 M'Cosh John CA M'Cosh, Pritchard & Co. Ayr 1936-03-01 The Accountants' Magazine 141 M'Cuaig Colin CA, FFA 1904-11-01 The Accountants' Magazine 519 M'Culloch Andrew CA Edinburgh 1925-05-01 The Accountants' Magazine 293 M'Cutcheon Alexander John CA David Strathie & Co. Glasgow 1912-03-01 The Accountants' Magazine 170 McWilliam Edgar C. FCA, LLD 1947-07-26 Accountant 61 M'Donald William Rae CA W. R. M'Donald & Gordon 1946-05-01 The Accountants' Magazine 177 M'Dougal Archibald 1918-12-01 The Accountants' Magazine 467 M'Dougall Donald Campbell CA 1946-04-01 The Accountants' Magazine 143 M'Dougall William B.O. 54 CA Glasgow 1945-04-07 Accountant 164 M'Dowall Edward Gillies 23 Kerr, Anderson & MacLeod Glasgow 1915-06-12 Accountant 800 M'Dowall Edward Gillies 23 Kerr, Andersons & Macleod Glasgow 1915-07-01 The Accountants' Magazine 365 M'Dowell Robert Samuel CA 1943-12-01 The Accountants' Magazine 332 Meacock Stanley Alfred FCA Walter Meacock & Co. Newport 1958-03-01 Accountant 267 Meade Eric C. NA FCA Deloitte, Plender, Griffiths & Co. 1966-10-01 Contra Green 97 Meadows Leonard FAA Wigan 1913-10-01 Associated Accountants' Journal 204 Meates Thomas Wheeler 62 ACA Boxmoor 1932-06-11 Accountant 793 Medcalf Sidney Arthur 80 London 1958-11-01 Accountancy 568 Medlock John CA 1941-02-01 The Accountants' Magazine 94 Mee Harry Mahoney City, Pa. 1896-09-05 Accountant 729 Meek Harold Sidney FPANZ 1948-05-30 The Accountants' Journal (NZ) 347 Meelboom John A. ACA Argentina 1945-01-13 Accountant 17 Megson Robert H. 29 ACA Ashworth, Mosley & Co. Manchester 1917-05-19 Accountant 483 Meikle Alexander NA CA 1943-11-01 The Accountants' Magazine 300 Meikle John FSAA Glasgow 1926-04-01 Incorporated Accountants' Journal 268 Meiklejohn J. Graham NA 1933-02-01 The Accountants' Magazine 92 Mein Alexander 88 Mein & Cunningham Glasgow 1901-05-18 Accountant 600 Meldrum A. P. Musselburgh 1924-12-01 Incorporated Accountants' Journal 86 Meldrum B. F. G. FSAA Glasgow 1929-09-01 Incorporated Accountants' Journal 406 Mellor Leonard Gordon FCA Wilkinson & Mellor London 1949-11-05 Accountant 506 Mellor William Jackson ASAA Leicester 1937-01-01 Incorporated Accountants' Journal 125 Mellors Archibald Galland 78 FCA Mellors, Basden & Mellors Nottingham 1955-09-17 Accountant 342 Mellors Robert 95 FCA Mellors, Basden, Mellors Nottingham 1931-03-14 Accountant 348 Mellors T. G. NA FCA Mellors, Basden & Mellors Nottingham 1923-06-16 Accountant 907 Mellors T. G. NA FCA Mellors, Basden & Mellors Nottingham 1924-01-05 Accountant 5 Mellors Thomas Galland NA FCA Mellors, Basden & Mellors Nottingham 1924-06-21 Accountant 1001 Mellors Thomas Galland 78 FCA Mellors, Basden & Mellors Nottingham 1944-05-13 Accountant 234 Melvill Leopold Francis FSAA Johannesburg 1914-03-01 Incorporated Accountants' Journal 153 Mendes B. NA ACA 1966-10-01 Contra Green 111 Mennie Alexander John 38 CA 1940-04-01 The Accountants' Magazine 180 Menzies Hezekiah 78 FSAA, FCIS H. Menzies & Co. Kingston-upon-Thames 1945-12-01 Accountancy 64 Menzies Robert NA CA 1943-08-01 The Accountants' Magazine 271 Menzies T. Paton CA Cooper Brothers & Co. London 1900-06-09 Accountant 542 Menzies T. Paton 30 CA Cooper Bros. & Co. London 1900-07-01 The Accountants' Magazine 422 Menzies T. Paton Cooper Bros. & Co. London 1901-03-01 The Accountants' Magazine 182 Mercer H. N. Tyler and Wheatcroft Birmingham 1917-08-25 Accountant 147 Mercer T. A. Barrow-in-Furness 1897-07-17 Accountant 705

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Meredith Arthur P. John B. Arter & Co. Birmingham 1917-10-06 Accountant 263 Merrin George Frederic FSAA Melbourne 1895-12-01 Incorporated Accountants' Journal 36 Mersey Lord 1929-09-07 Accountant 293 Mess John CA Mackay & Mess Dundee 1902-02-01 The Accountants' Magazine 148 Meston James CA James Meston & Co. Aberdeen 1903-04-01 The Accountants' Magazine 196 Meston James CA Glasgow 1892-08-13 Accountant 636 Meston James 72 CA James Meston & Co. Aberdeen 1892-08-20 Accountant 646 Meston James NS CA James Meston & Co. Aberdeen &c. N/A British Accountants (Arno Press, 1980) n/a Metcalf A. G. Woolger, Hennell & Co. London 1915-12-18 Accountant 746 Metcalfe Francis Harry FCA Camm, Metcalfe & Co Sheffield 1926-02-13 Accountant 228 Metcalfe Frederick Steven Charles H. Best Bradford 1917-07-01 Incorporated Accountants' Journal 206 Methuen Harry Thom CA Whitson & Methuen 1925-08-01 The Accountants' Magazine 519 Metzner Reginald Ellison ACA Metzner & Sprague London 1917-07-14 Accountant 30 Meudell William FSAA Melbourne, Australia 1911-06-01 Incorporated Accountants' Journal 237 Meudell William Grant FSAA W. G. Meudell & Co. Melbourne 1914-01-01 Incorporated Accountants' Journal 108 Meugens Edward Earle FCA Peat, Marwick, Mitchell & Co Birmingham 1929-11-02 Accountant 525 M'Ewan D. F. Moody Stuart & Robertson Dundee 1916-11-01 The Accountants' Magazine 432 M'Ewan Donald Fraser 21 Moody, Stuart & Robertson Dundee 1916-08-19 Accountant 163 M'Ewan T. F. 58 CA Fraser & Ferguson 1926-07-01 The Accountants' Magazine 355 Meyer R. H. NA Fulham 1921-07-01 Financial Circular (IMTA) 210 Meyer R. H. NA Fulham 1927-03-01 Financial Circular (IMTA) 113 Meyer William Archibald 51 ASAA Newcastle-on-Tyne 1927-09-03 Accountant 313 Meynell Alan Charles Shipley NA FACCA 1954-05-01 Accountant 477 Meynell Alan Charles Shipley NA FACCA 1956-05-12 Accountant 535 M'Farlane E.Scott CA Hardie M'Farlane & Co Glasgow 1947-09-13 Accountant 175 M'Farlane Edward Scott CA Hardie, M'Farlane & Co. 1947-12-01 The Accountants' Magazine 476 M'Houl Hugh Alfred 73 CA 1942-06-01 The Accountants' Magazine 230 Middleton Arthur NA 1953-08-01 Accountancy 246 Middleton Arthur 61 FSAA Cole, Dickin & Hills London 1953-10-24 Accountant 487 Middleton Arthur 61 FSAA Cole, Dickin & Hills London 1953-10-31 Accountant 513 Middleton Arthur 61 FSAA Cole, Dickin and Hills London 1953-11-01 Accountancy 344 Middleton Arthur FSAA 1953-12-01 Accountancy 408 Middleton Arthur FSAA 1953-12-01 Accountancy 410 Middleton John James 68 FSAA, JP Middleton, Hawkins & Co London 1944-06-17 Accountant 295 Middleton John James 68 FSAA Middleton, Hawkins & Co. London and Reigate 1944-07-01 Accountancy 211 Middleton John Robert FSAA W. T. Walton & Son West Hartlepool 1933-03-01 Incorporated Accountants' Journal 193 Middleton L. C. NA CA 1934-07-01 The Accountants' Magazine 434 Middleton Robert Campbell CA 1935-03-01 The Accountants' Magazine 155 Middleton S. A. NA 1965-08-01 Accountancy 804 Middleton S. A. NA FCA Middleton & Middleton Newcastle-upon-Tyne 1965-08-21 Accountant 260 Middleton Stuart Auldjo 29 CA Henderson & Middleton 1942-06-01 The Accountants' Magazine 228 Middleton William Aberdein CA 1940-06-01 The Accountants' Magazine 270 Midgley Alfred 73 FLAA Halifax 1946-04-06 Accountant 184 Midgley Charles George Holmes 67 FCA Clemons, Midgley & Co. London and Southend-on-Sea 1962-09-01 Accountancy 824 Midgley Charles George Holmes 67 FCA Clemons, Midgley & Co. London 1962-09-22 Accountant 367 Midgley Henry Edward Midgley Davenport & Co Montreal 1930-11-08 Accountant 654 Midgley J. B. NA APANZ Rhodes & Midgley Christchurch, NZ 1950-09-30 The Accountants' Journal (NZ) 71 Milburne Thomas Reginald Lister CA 1946-04-01 The Accountants' Magazine 144 Miles A.O. NA Josolyne, Miles, Page & Co. London 1937-01-02 Accountant 790 Miles Algernon Osmond 94 FCA Josolyne, Miles, Page & Co London 1949-03-19 Accountant 229

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Milford Charles Archibald 77 FSAA Milford & Co. Settle 1953-10-01 Accountancy 342 Millar George I. 21 Barstow & Millar Edinburgh 1917-05-01 The Accountants' Magazine 227 Millar J. K. Cockburn NA CA Thomson M'Lintock & Co. London 1946-06-01 The Accountants' Magazine 222 Millar Robert Cockburn CA Barstow & Millar 1929-05-01 The Accountants' Magazine 290 Millar Robert Cockburn 76 CA Edinburgh N/A British Accountants (Arno Press, 1980) n/a Millar Robert George 50 CA London 1931-05-01 The Accountants' Magazine 268 Millar Thomas John MA,LLB, CA Barstow & Millar Edinburgh 1946-09-14 Accountant 139 Millar Thomas John CA Barstow & Millar 1946-11-01 The Accountants' Magazine 378 Miller Andrew 76 FCWA 1959-01-24 Accountant 108 Miller Arthur David Prentice CA Cheam 1944-01-01 The Accountants' Magazine 7 Miller George ASAA Louis Nicholas & Co. Liverpool 1930-10-01 Incorporated Accountants' Journal 30 Miller Hubert F.R. Miller & Co Newcastle-upon-Tyne 1929-04-27 Accountant 525 Miller James A. CA Moncreiff & Horsbrugh Edinburgh 1932-01-01 The Accountants' Magazine 8 Miller Joseph FCA Joseph Miller & Co Newcastle-upon-Tyne 1938-04-09 Accountant 484 Miller R. F. NA FCA R. F. Miller & Co. Newcastle-upon-Tyne 1927-01-29 Accountant 167 Miller Robert Ferguson 86 FCA R.F. Miller & Co 1937-05-15 Accountant 715 Miller William A. CA 1935-05-01 The Accountants' Magazine 274 Miller William Armour 28 Wilson & Johnston Edinburgh 1917-01-01 The Accountants' Magazine 28 Miller William Armour 28 1917-02-01 The Accountants' Magazine 72 Miller William Exley 90 CA 1947-04-01 The Accountants' Magazine 166 Millican John Russell 60 FCA 1961-07-01 Accountant 27 Milligan William L. NA CA Chiene & Tait Edinburgh 1963-04-06 Accountant 416 Mills Albert Walter FCA Farrow, Bersey, Gain, Vincent & Co. London 1956-04-28 Accountant 486 Mills Edward Judson 70 FSAA Edw. Judson & Co London 1927-08-13 Accountant 242 Mills Edward Judson FSAA Edw. Judson Mills & Co. London 1927-09-01 Incorporated Accountants' Journal 437 Mills Frederic Henry ACA, Revd. Wakefield 1941-12-06 Accountant 327 Mills George Harvey 21 Maxtone, Graham & Sime Edinburgh 1915-12-04 Accountant 696 Mills George Harvey Maxtone Graham & Sime Edinburgh 1916-01-01 The Accountants' Magazine 29 Mills Samuel Arthur FCA 1960-08-01 Accountancy 500 Mills Samuel Arthur FCA 1960-08-13 Accountant 219 Milne A.J. FCA A.J. Milne & Co London 1926-11-20 Accountant 732 Milne George FSAA Bootle 1901-12-01 Incorporated Accountants' Journal 66 Milne James CA James Milne & Co. Aberdeen 1924-01-01 The Accountants' Magazine 12 Milne Jas. Robertson 28 J. & H. M'Kerrell Brown & Gray 1918-12-01 The Accountants' Magazine 466 Milne K. L. NA FCA Adelaide, Australia 1965-11-20 Accountant 661 Milne K. Lance NA FCA (Australia) 1967-02-01 Contra Green 154 Milne Robert FSAA Robert Milne & Co. Glasgow 1953-12-01 Accountancy 412 Milne T. Coutts Sharp, Milne & Co. Montreal, Canada. 1917-12-01 The Accountants' Magazine 499 Milne William 74 CA Milne & Milroy Aberdeen 1906-11-01 The Accountants' Magazine 515 Milner T. G. NA Hull 1901-08-01 Financial Circular (IMTA) 145 Milner T. G. NA Kingston-upon-Hull 1925-06-01 Financial Circular (IMTA) 229 Milner T.G. 93 FSAA Hull 1944-06-10 Accountant 274 Milner Thomas George 93 FSAA Hull 1944-07-01 Accountancy 211 Milner Thos. G. NA FSAA Kingston-upon-Hull 1926-12-01 Financial Circular (IMTA) 542 Milnes George William FSAA Pickard, Crosland & Co. Leeds 1934-02-01 Incorporated Accountants' Journal 172 Milroy Douglas Mitchell & Bunting Liverpool 1915-08-21 Accountant 219 M'Ilroy Thos. Stirling Glasgow 1918-11-01 The Accountants' Magazine 416 Milton John Munro 22 Russell, Harris & Co. London & Cairo 1916-10-07 Accountant 307 Milwain John 38 CA Milwain, Murray & Hay Glasgow 1915-12-01 The Accountants' Magazine 589 Minett R. NA Cheltenham 1928-01-01 Financial Circular (IMTA) 35

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Minett Richard NA Cheltenham 1923-01-01 Financial Circular (IMTA) 39 M'Innes William Edington 47 CA Dingwall, Peden & Henderson 1947-08-01 The Accountants' Magazine 372 Minter W. H. NA 1965-10-01 Accountancy 1026 Minter Walter Harold NA FCA Spain Bros, Dalling & Co. 1965-08-28 Accountant 282 Minton Colin 50 ACA Deloitte, Plender, Griffiths & Co 1925-03-07 Accountant 392 M'Intosh Forbes Lawrence 38 CA 1935-12-01 The Accountants' Magazine 620 M'Intyre Daniel CA M'Intyre & Grant Dundee 1909-03-01 The Accountants' Magazine 176 M'Intyre James 30 Bloemfontein, Orange Free State 1895-12-21 Accountant 1035 M'Intyre Peter J. CA Dundee 1939-07-01 Accountant 12 M'Intyre Peter John 44 CA Miller, M'Intyre & Gellatly 1939-07-01 The Accountants' Magazine 426 M'Intyre Richard G. 19 Walter & W. B. Galbraith Glasgow 1916-04-01 The Accountants' Magazine 212 Mitchell Alexander 76 CA Mitchell & Smith Glasgow 1945-01-01 The Accountants' Magazine 9 Mitchell Cecil George NA Stoke Bros & Pim N/A A history of accountants in Ireland 368 Mitchell Charles Hackett ACA Mitchell & Bunting Liverpool 1935-11-16 Accountant 688 Mitchell Edgar Aspinall ASAA Rawlinson & Mitchell Bradford 1916-02-01 Incorporated Accountants' Journal 113 Mitchell Matthew NA CA Mitchell & Smith Glasgow 1936-05-01 The Accountants' Magazine 282 Mitchell Matthew NA CA Mitchell & Smith 1940-06-01 The Accountants' Magazine 273 Mitchell Norman Ramsay 24 Howden & Molleson Edinburgh 1918-07-01 The Accountants' Magazine 287 Mitchell S.Roger 76 Peat, Marwick, Mitchell & Co Purchase, New York 1936-07-04 Accountant 10 Mitchell Thomas Carlyle 85 FSAA, CA (South Africa) Duff, Mitchell & Eadie Pietermaritzburg, South Africa 1940-01-01 Accountancy 108 Mitchell Thomas Hume Whitson & Methuen Edinburgh 1918-05-01 The Accountants' Magazine 202 Mitchener John H. NA FCA John H. Mitchener, Bennett & Co. Southampton 1965-06-19 Accountant 856 Mitchener John H. NA 1965-09-01 Accountancy 919 Mitra M. K. NA 1929-03-01 Indian & Eastern Railways 102 M'Kay James Hall CA Edinburgh 1914-07-01 The Accountants' Magazine 403 M'Kellar Alexander NA CA David Strathie & Co. 1934-11-01 The Accountants' Magazine 547 M'Kellar Alexander NA CA David Strathie & Co. 1947-08-01 The Accountants' Magazine 376 M'Kellar Duncan NA Thomson M'Lintock & Co. Glasgow 1946-09-01 The Accountants' Magazine 326 M'Kelvie Alexander Kenneth NA CA Martin, Currie & Co. Edinburgh 1941-07-01 The Accountants' Magazine 360 M'Kenzie Alec Wallace CA Aberdeen 1944-01-01 The Accountants' Magazine 8 M'Kerrell Brown James NA CA 1937-06-01 The Accountants' Magazine 304 M'Kerrell-Brown James CA M'Kerrell Brown & Gray Edinburgh 1947-03-01 The Accountants' Magazine 119 M'Kerrell-Brown James CA 1947-04-01 The Accountants' Magazine 186 M'Kersie William Mitchell 54 CA 1940-07-01 The Accountants' Magazine 344 M'Kim George B. CA T. & G. B. M'Kim Glasgow 1915-11-01 The Accountants' Magazine 540 M'Kim Thomas 53 CA T. & G. B. M'Kim 1904-10-01 The Accountants' Magazine 461 M'Laren James Alexander CA J. A. M'Laren & Gavin 1938-02-01 The Accountants' Magazine 95 M'Laren John CA John M'Laren & Co. London 1928-11-01 The Accountants' Magazine 546 M'Lay James 62 CA M'Lay, M'Alister & M'Gibbon Glasgow 1913-01-01 The Accountants' Magazine 45 M'Lay William CA M'Lay, M'Alister & M'Gibbon Glasgow 1931-01-01 The Accountants' Magazine 7 M'Lean Robert D. 19 Hamilton & Collie Edinburgh 1917-12-01 The Accountants' Magazine 487 M'Lelland Archibald 19 M'Lay, M'Alister & M'Gibbon Glasgow 1917-05-12 Accountant 471 M'Lelland Archibald 19 M'Lay, M'Allister & M'Gibbon Glasgow 1917-06-01 The Accountants' Magazine 274 M'Leod James Brown 60 CA J. Wyllie Guild & Ballantine Glasgow 1943-06-01 The Accountants' Magazine 197 M'Lintock Charles Henry 57 CA Thomson M'Lintock & Co. London 1947-03-01 The Accountants' Magazine 119 M'Lintock Thomson CA Thomson M'Lintock & Co Glasgow 1920-03-01 The Accountants' Magazine 159 M'Lintock Thomson Liddell CA Thomson M'Lintock & Co. 1940-12-01 The Accountants' Magazine 499 M'Lintock William NA 1922-02-01 The Accountants' Magazine 83 M'Lintock William NA CA 1929-04-01 The Accountants' Magazine 226 M'Lintock William NA CA Thomson M'Lintock & Co Glasgow 1934-03-01 The Accountants' Magazine 162

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) M'Lintock William 73 CA Thomson M'Lintock & Co. London 1947-06-01 The Accountants' Magazine 252 M'Millan Peter Jackson, Taylor, Abernethy & Co. London 1942-03-01 The Accountants' Magazine 119 M'Millan William 58 CA 1934-11-01 The Accountants' Magazine 551 M'Murrich T. D. Greenock 1917-10-01 Financial Circular (IMTA) 340 M'Nae Robert 32 Johannesburg, South Africa. 1916-12-01 The Accountants' Magazine 505 M'Nicol John NA CA M'Nicol, Broadfoot, Parry & Co. 1939-01-01 The Accountants' Magazine 7 Moffatt George 65 CA J. & G. Moffatt 1905-01-01 The Accountants' Magazine 44 Moffatt John 74 CA Glasgow 1911-06-01 The Accountants' Magazine 321 Moffatt John Frederick CA 1921-04-01 The Accountants' Magazine 209 Moffatt Oliver Robert FCA Kneeshaw, Moffatt & Co Burnley 1941-01-04 Accountant 5 Moffit John FSAA Portsmouth 1941-06-01 Accountancy 168 Moffitt John NA Portsmouth 1915-01-01 Financial Circular (IMTA) 21 Moger A. G. D. NA Bath 1919-09-01 Financial Circular (IMTA) 244 Möhle Fritz 64 1965-04-01 Accountancy 302 Mole Albert Charles NA FSAA 1915-11-20 Accountant 603 Molleson James Alexander 62 CA Howden & Molleson 1902-02-01 The Accountants' Magazine 98 Mollinson George Aberdeen 1937-03-01 Incorporated Accountants' Journal 231 Mollison George ASAA Aberdeen 1914-01-01 Incorporated Accountants' Journal 108 M'Omish Alexander 74 CA Alexander M'Omish, Hart & Co. 1937-03-01 The Accountants' Magazine 143 Moncreiff Francis Jeffery CA F. J. Moncreiff & Horsbrugh Edinburgh 1900-07-01 The Accountants' Magazine 423 Moncreiff R. H. F. NA 1932-12-01 The Accountants' Magazine 623 Moncrieff Francis Jeffery CA Edinburgh 1900-06-09 Accountant 543 Moncrieff Francis Jeffery CA Edinburgh 1900-10-27 Accountant 959 Moncrieff John Forbes CA 1927-04-01 The Accountants' Magazine 247 Money S. A. K. 20 Gane, Jackson, Jeffreys & Freeman London 1915-11-20 Accountant 616 M'Onie Ronald J. Winnipeg, Canada 1916-07-01 The Accountants' Magazine 328 Monkhouse G. B. 1895-01-05 Accountant 11 Monkhouse George Benson FCA Monkhouse, Goddard & Co. London, Newcastle, Middlesbrough & 1894-12-22 Accountant 1127 Monkhouse George Benson FCA Miller, Monkhouse, Goddard & Co. 1894-12-29 Accountant 1138 Monro Alexander James FSAA Wheeler, Monro & Campbell Brodie London 1950-12-01 Accountancy 454 Monro James Douglas 23 Lindsay, Jamieson & Haldane Edinburgh 1918-12-01 The Accountants' Magazine 467 Monson Cyril Archibald ACA Thompson, Hill & Co. London 1915-06-05 Accountant 753 Monteage Stephen 1959-11-01 Accountancy 594 Montgomery Harford Trevor NA FCA Montgomery & Stevenson Belfast N/A A history of accountants in Ireland 369 Moody L. W. NA 1946-04-01 The Accountants' Magazine 141 Moon Basil Oliver ACA Kemp, Sons, Sendell & Co. London 1915-06-05 Accountant 754 Moon Charles Edward FSAA Hampstead 1909-02-01 Incorporated Accountants' Journal 124 Moon Charles Edward 35 Hampstead 1909-02-01 Financial Circular (IMTA) 39 Moore Alexander 89 CA Moores, Carson & Watson Glasgow 1913-01-01 The Accountants' Magazine 6 Moore Alexander NA CA 1930-06-01 The Accountants' Magazine 353 Moore Alexander CA Moores, Carson & Watson Glasgow 1936-08-29 Accountant 287 Moore Alexander CA 1936-11-01 The Accountants' Magazine 536 Moore Alexander 89 CA Moores, Carson & Watson Glasgow N/A British Accountants (Arno Press, 1980) n/a Moore Alfred Aylett 70 FCA Edward Moore & Sons London 1933-02-11 Accountant 186 Moore David Edmund 36 CA Moore & Chrystal 1911-11-01 The Accountants' Magazine 505 Moore Edward FCA, Bt London 1923-12-15 Accountant 853/8 Moore Edward 65 FCA Edward Moore & Sons London 1891-05-02 Accountant 337 Moore Edward Cecil NA FCA 1922-09-16 Accountant 384 Moore Edward Cecil NA FCA 1923-06-16 Accountant 907 Moore Edward Cecil 1924-01-01 Incorporated Accountants' Journal 95

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Moore Edward Cecil 1924-01-01 The Accountants' Magazine 10 Moore Edward Cecil 1924-02-01 The Accountants' Magazine 158 Moore Edward Cecil 1924-05-10 Accountant 771 Moore Frederick G. L. 70 FSAA Harper-Smith, Moore & Co. Norwich 1946-06-01 Accountancy 210 Moore Frederick G.L. 70 FSAA Harper-Smith & Moore Norwich 1946-04-27 Accountant 221 Moore George McDowell 64 ACA Moore & Morrell Nottingham 1937-01-16 Accountant 98 Moore Gerald A. C. 23 Kerr, Andersons & Macleod Glasgow 1915-08-01 The Accountants' Magazine 438 Moore Gerald G. A. C. Kerr, Andersons & MacLeod Glasgow 1915-08-07 Accountant 176 Moore Gerald Leslie ACA 1945-02-03 Accountant 32 Moore H.J. de Courcy NA FCA Moore, Stephens & Co. London 1921-07-30 Accountant 157 Moore Harold Mead 84 FCA Edward Moore & Sons London 1963-04-20 Accountant 534 Moore Keith M. ACA W. L. Moore & Son Preston 1915-12-18 Accountant 746 Moore Penwill James NA ARANZ 1946-01-30 The Accountants' Journal (NZ) 162 Moore Roderick Edward ACA Price Waterhouse & Co Cairo 1945-03-24 Accountant 141 Moore W. J. S. NA Exeter 1923-01-01 Financial Circular (IMTA) 39 Moore William Francis 77 FCA Preston 1900-02-10 Accountant 161 Moore William J. St. Helens 1923-07-01 Financial Circular (IMTA) 261 Moore William John ASAA Liverpool 1917-06-01 Incorporated Accountants' Journal 184 Moore William Lewis FCA W. L. Moore & Son 1933-12-09 Accountant 900 Moorhouse Herbert Douglas 67 ACA H.D. Moorhouse & Co Manchester 1946-07-13 Accountant 21 More Francis CA 1905-11-01 The Accountants' Magazine 507 More Francis CA 1905-12-01 The Accountants' Magazine 520 Moreland Robert ASAA Bradford 1937-10-01 Incorporated Accountants' Journal 6 Morgan A.E. FCA Morgan & Co Llanelly 1945-02-10 Accountant 65 Morgan Ashton Jacob & Haynes London 1918-03-16 Accountant 235 Morgan Ashton E.S. Jacob & Haynes London 1918-04-01 Incorporated Accountants' Journal 128 Morgan D. E. NA 1967-02-01 Contra Green 143 Morgan David 53 FSAA London and Hull 1957-08-01 Accountancy 372 Morgan Ernest Cornelius 75 FSAA E. C. Morgan and Son Newtown, Montgomeryshire 1945-11-01 Accountancy 44 Morgan F. C. Glyn Mills & Co. London 1913-01-01 Incorporated Accountants' Journal 87 Morgan Francis C. FAA 1912-12-01 Associated Accountants' Journal 207 Morgan Francis C. FAA 1912-12-01 Associated Accountants' Journal 211 Morgan Henry NA FSAA 1935-04-06 Accountant 484 Morgan Henry FSAA 1944-12-01 Accountancy 41 Morgan Henry FSAA 1944-12-01 Accountancy 52 Morgan Henry FSAA 1944-12-01 Accountancy 62 Morgan Henry Hugh 60 FSAA, FIMTA Bath 1945-08-01 Accountancy 230 Morgan Owen Kenrick 44 ASAA Skegness 1941-03-01 Accountancy 108 Morgan Thomas Oliver 68 ASAA Swansea 1952-08-01 Accountancy 294 Morgan Walter Vaughan London 1916-12-01 Incorporated Accountants' Journal 47 Morgan William Henry 66 FSAA Morgan, Back & Co London 1947-05-31 Accountant 322 Morgan William Henry FSAA Morgan, Back & Co. London 1947-06-01 Accountancy 146 Morgan Henry 69 FSAA Morgan Brothers & Co London 1944-11-11 Accountant 246 Morgan-Jones P. FCA 1953-08-15 Accountant 206 Morgan-Jones Percy FCA Edmonds & Co. Eastbourne, Portsmouth & London 1953-07-25 Accountant 115 Morison James 72 CA J. & R. Morison Perth 1933-06-01 The Accountants' Magazine 352 Morison John Greenock 1911-05-01 Incorporated Accountants' Journal 213 Morison John NA Thomson M'Lintock & Co 1935-08-01 The Accountants' Magazine 496 Morison John NA CA Thomson M'Lintock & Co. London 1941-05-01 The Accountants' Magazine 239 Morison John NA 1945-02-01 The Accountants' Magazine 73

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Morison John 65 CA Thomson McLintock & Co. 1958-04-05 Accountant 414 Morison Robert CA J. & R. Morison Perth 1912-04-01 The Accountants' Magazine 221 Morland Harold John 70 FCA, MA Price Waterhouse & Co 1939-10-14 Accountant 415 Morland William 21 J. W. Stewart & Co. Glasgow 1918-01-01 The Accountants' Magazine 29 Morpeth Charlton D. 84 FSAA, FRANZ, FCA (Aust) 1952-07-01 The Accountants' Journal (NZ) 368 Morpeth D. S. NA FCA Touche, Ross, Bailey & Smart London 1964-12-12 Accountant 749 Morpeth D. S. NA 1965-01-01 Accountancy 5 Morpeth Douglas NA FCA Touche, Ross & Co. 1970-06-01 Institute Newsletter 2 Morpeth Douglas Spottiswoode NA FCA Touche, Ross & Co. 1971-07-01 Institute Newsletter 2 Morpeth E. 1890-09-01 Incorporated Accountants' Journal 121 Morris C.G.M. ACA Morris, Harper & Coombes Banbury 1948-10-09 Accountant 302 Morris Frederick Stanley FCA Hodgson, Morris & Co Liverpool 1952-06-07 Accountant 607 Morris Howard Barlett 67 FSAA, JP Howard Morris & Crocker Portsmouth 1928-03-03 Accountant 333 Morris Howard Bartlett FSAA Howard Morris & Crocker Portsmouth 1928-03-01 Incorporated Accountants' Journal 220 Morris John FSAA London 1915-05-01 Incorporated Accountants' Journal 177 Morris Peter NA Keeling and Co. 1965-12-01 Contra Green 35 Morris Philip E. ACA Deloitte, Plender, Griffiths & Co Cardiff 1946-04-27 Accountant 221 Morris Sidney Thomas FSAA William Morris & Sons London and Southend-on-Sea 1955-11-01 Accountancy 442 Morris Stanley NA FCA Hodgson, Morris & Co. 1962-05-19 Accountant 666 Morris Stanley NA 1962-06-01 Accountancy 550 Morris Sydney Grave 60 FSAA Morris, Palmer, Day & Van London 1945-09-01 Accountancy 254 Morris William Thomas 64 FSAA Priestley and Morris Sydney, Australia 1942-12-01 Accountancy 58 Morrish Arthur Gabriel 67 CVO, FCA Morrish, Grant & Co London 1936-10-19 Accountant 390 Morrish Richard Buxton 52 FCA Morrish, Walters & Co. 1962-07-28 Accountant 113 Morrish Richard Buxton 52 FCA Morrish, Walters & Co. London and Croydon 1962-08-01 Accountancy 728 Morrison Alexander CA Alfred Tongue & Co. Glasgow 1937-07-01 The Accountants' Magazine 389 Morrison Alexander CA Alfred Tongue & Co Glasgow 1937-07-10 Accountant 55 Morrison Christie A. Robert F. Cameron & Forrest Inverness 1918-06-01 The Accountants' Magazine 248 Morrison James Thomson FSAA Coatbridge 1947-02-01 Accountancy 48 Morrison R. Ian NA FCA Peterson, Morrison & Co, Dublin 1964-08-29 Accountant 269 Morrison Robert Ian NA FCA Cooper Bros. Dublin N/A A history of accountants in Ireland 369 Morrison Vernon MacDonald Blease & Sons Liverpool 1917-01-06 Accountant 16 Morrow Ian 93 Dewar & Robertson Edinburgh 2006-05-10 Telegraph Morrow Ian T. NA CA, FCWA 1956-06-09 Accountant 655 Morton Hew Lesley Montgomerie 29 CA Robert G. Morton & Son Edinburgh 1927-02-01 The Accountants' Magazine 106 Morton Robert Greenwood CA Robert G. Morton & Son Edinburgh 1939-01-01 The Accountants' Magazine 6 Morton W. W. CA George Morton & Co. Glasgow 1928-03-01 The Accountants' Magazine 142 Morton W.R. ACA Morton, Aston & Rogers 1944-02-26 Accountant 101 Morton William FCA Morton, Aston & Rogers Hyde 1935-08-24 Accountant 274 Morton William C. ACA Gane, Jackson, Jefferys & Freeman London 1917-08-04 Accountant 90 Morton William Henry Edinburgh 1947-06-01 Accountancy 146 Mosen Frederick Hugh 33 Brown, Fleming & Murray London 1944-11-01 The Accountants' Magazine 315 Moses James 21 Wilson, Stirling & Co. Glasgow 1916-08-19 Accountant 163 Moses Jas. 21 Wilson, Stirling & Co. Glasgow 1916-11-01 The Accountants' Magazine 432 Mosley Sam ACA Ashworth, Mosley & Co. Bury and Manchester 1898-07-30 Accountant 754 Mosman Allan William CA 1937-11-01 The Accountants' Magazine 504 Moss Arthur John FSAA C. J. Ryland & Co. Bristol 1928-11-01 Incorporated Accountants' Journal 33 Moss C. H. Rotherham 1923-04-01 Financial Circular (IMTA) 115 Moss C. H. Hart, Moss & Co. Rotherham 1923-04-01 Financial Circular (IMTA) 143 Moss Charles A. NA Manchester 1911-03-01 Financial Circular (IMTA) 63

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Moss Fred 56 FSAA Moss & Williamson Ashton 1933-10-28 Accountant 708 Moss Fred FSAA Moss & Williamson Ashton-under-Lyne 1933-11-01 Incorporated Accountants' Journal 55 Mossman C. F. Longcroft, Smith & Co. London 1918-05-25 Accountant 388 Mossop Henry 83 FCA R. F. Miller & Co. Barrow-in-Furness 1962-08-25 Accountant 244 Mouat Charles Thomas Watts FSAA Cape Town, South Africa 1920-01-01 Incorporated Accountants' Journal 72 Mouat Charles Titterton Port Elizabeth 1907-03-01 Incorporated Accountants' Journal 153 Mould Charles Edward ASAA London 1907-10-01 Incorporated Accountants' Journal 23 Mould Jonathan Yates FSAA London 1915-08-01 Incorporated Accountants' Journal 250 Moulson John A. 75 FCA J.M. Moulson & Co Sheffield 1940-11-16 Accountant 376 Moulton Christopher Albert FSAA C. A. Moulton & Co. Barnsley 1915-03-01 Incorporated Accountants' Journal 126 Moulton Percy Allen FSAA C. A. Moulton & Co. Wakefield and Barnsley 1944-08-01 Accountancy 232 Mounsey Charles Harrison FCA Lewis & Mounsey London 1914-02-14 Accountant 237 Mounsey Charles Harrison Lewis & Mounsey London & Liverpool 1914-03-01 Incorporated Accountants' Journal 153 Mounsey Edward FCA, JP Lewis & Mounsey Liverpool 1903-10-17 Accountant 1258 Mounsey Edward J.P., FCA Lewis & Mounsey Liverpool 1903-10-24 Accountant 1287 Mounsey William Edward FCA Lewis & Mounsey 1953-10-24 Accountant 487 Moustardier Montague 72 FSAA, FCIS London 1953-05-01 Accountancy 170 Mowbray Norman Wiggin CA Moores, Carson & Watson 1930-11-01 The Accountants' Magazine 562 Moyes Edment 49 ACA 1957-05-04 Accountant 542 M'Quiston David Jones CA D. & J. M'Quiston Glasgow 1947-06-01 The Accountants' Magazine 257 M'Rae William W. J. A. Drummond & Lessels Edinburgh 1918-05-01 The Accountants' Magazine 202 M'Robbie Robert Gloag 38 CA 1938-04-01 The Accountants' Magazine 214 Muir Arthur H. CA, FCA (Ireland) Muir and Addy Belfast 1940-07-27 Accountant 72 Muir Arthur H. NA FCA Muir & Addy Belfast N/A A history of accountants in Ireland 369 Muir Arthur Henry Muir Addy Belfast 1940-09-01 Accountancy 328 Muir Arthur Henry CA Muir & Addy Belfast 1940-09-01 The Accountants' Magazine 401 Muir David NA FCIS 1964-01-18 Accountant 83 Muir J. CA Glasgow 1899-04-08 Accountant 407 Muir James Kerr, Andersons, Muir & Main Glasgow 1898-12-17 Accountant 1231 Muir James CA 1899-01-01 The Accountants' Magazine 42 Muir James Kerr, Andersons, Muir & Main Glasgow 1899-01-14 Accountant 58 Muir James CA Kerr, Anderson & Brodie 1899-02-01 The Accountants' Magazine 90 Muirhead Robert Miller CA Edinburgh 1906-05-01 The Accountants' Magazine 281 Mullard Thomas Samuel FCA Howard Smith, Slocombe & Co Birmingham 1919-05-03 Accountant 360 Mulliner Ernest ASAA Manchester 1897-09-01 Incorporated Accountants' Journal 198 Mulliner Ernest Southport 1897-09-04 Accountant 852 Mulrenan John Francis ASAA Spooner & Co. London 1901-11-01 Incorporated Accountants' Journal 47 Mumford George Curwen FCA Fuller, Wise, Fisher & Co 1949-04-16 Accountant 318 Mumford John Houston 25 ACA Jones, Crewdson & Youatt Manchester 1917-09-01 Accountant 166 Mumford William Augustus 50 FSAA Mumford, Haywood and Crumpton Kidderminster 1957-02-01 Accountancy 94 Mundella A. J. 1897-08-01 Incorporated Accountants' Journal 163 Mundella Anthony John 1897-07-24 Accountant 722 Mundey T. C. 1875-06-05 Accountant 5 Mundy Charles 67 Mundy, Brewer & Mundy Bath 1897-12-04 Accountant 1143 Munro Charles John 77 CA Romanes & Munro Edinburgh 1941-04-01 The Accountants' Magazine 192 Munro Charles Rowcliffe NA Romanes & Munro 1945-07-01 The Accountants' Magazine 273 Munro David Lauchlan 75 CA Edinburgh 1942-08-01 The Accountants' Magazine 322 Murchison Donald Hart & Watson Glasgow 1917-05-12 Accountant 471 Murchison Donald Hart & Watson Glasgow 1917-06-01 The Accountants' Magazine 273 Murcott John ASAA J. W. Davidson, Cookson & Co. Liverpool 1937-10-01 Incorporated Accountants' Journal 6

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Murcott John 69 ASAA J.W. Davidson, Cookson & Co Liverpool 1937-09-11 Accountant 357 Murdoch Alexander NA CA 1939-05-01 The Accountants' Magazine 282 Murdoch Alexander CA M'Lay, M'Alister & M'Gibbon 1947-06-01 The Accountants' Magazine 256 Murphy B. E. NA 1951-06-30 The Accountants' Journal (NZ) 361 Murphy G. W. NA 1962-06-01 Accountancy 551 Murphy George Wm NA FCA Murphy, Bailey & Co. Manchester 1962-05-19 Accountant 666 Murphy John Hunter CA Russ & Cree Glasgow 1945-06-16 Accountant 298 Murray A. G. NA CA 1957-11-09 Accountant 540 Murray Adam FCA Broome, Child, Murray & Co Manchester 1906-09-29 Accountant 353 Murray Adam Kersal 1906-10-01 Incorporated Accountants' Journal 11 Murray Adam 79 FCA Manchester 1906-11-01 The Accountants' Magazine 518 Murray Adam NA FCA Broome, Murray & Co. Manchester 1897-05-22 Accountant 522 Murray Adam 79 FCA Broome, Child, Murray & Co. Manchester N/A British Accountants (Arno Press, 1980) n/a Murray Alexander 78 CA Carswell, Murray & Lauder Glasgow 1915-07-01 The Accountants' Magazine 381 Murray David 90 CA 1904-06-01 The Accountants' Magazine 336 Murray David CA Edinburgh 1908-06-01 The Accountants' Magazine 341 Murray David CA 1909-07-01 The Accountants' Magazine 376 Murray Gilbert James Oscar Berry & Co. 1915-10-09 Accountant 429 Murray J. S. Lindsay, Jamieson & Haldane Edinburgh 1916-12-01 The Accountants' Magazine 506 Murray James NA 1937-08-01 The Accountants' Magazine 447 Murray James Leslie 44 CA Milwain, Murray & Hay 1917-11-01 The Accountants' Magazine 456 Murray John Maclay CA Dunlop & Murray Glasgow 1910-02-01 The Accountants' Magazine 138 Murray R. A. NA 1930-02-01 The Accountants' Magazine 91 Murray Robert Alexander 75 CA Brown, Fleming & Murray Glasgow 1937-05-22 Accountant 728 Murray Robert Alexander 75 CA Brown, Fleming & Murray London 1937-06-01 The Accountants' Magazine 301 Murray Robert D. Davidson & Workman Glasgow 1916-02-01 The Accountants' Magazine 98 Murray Robert D. Davidson & Workman Glasgow 1916-02-12 Accountant 212 Murray Robert D. Davidson & Workman Glasgow 1916-03-01 The Accountants' Magazine 149 Murray Robert Leef 62 CA J. & F. Anderson 1916-05-01 The Accountants' Magazine 261 Murray Sydney J. 1898-12-01 Incorporated Accountants' Journal 34 Murray Thomas Adam 26 1887-10-22 Accountant 585 Murray A. G. NA CA Dalgliesh & Murray 1945-08-01 The Accountants' Magazine 309 Murray Adam George NA 1946-12-01 The Accountants' Magazine 414 Murrie Douglas 90 CA 1943-07-01 The Accountants' Magazine 238 Musgrave Charles Edward FCIS London 1923-09-01 Incorporated Accountants' Journal 275 M'Vean James G. NA Wardhaugh & M'Vean 1946-07-01 The Accountants' Magazine 264 Myers Alan Norman NA FCA Peters, Elworthy & Moore Cambridge 1960-08-06 Accountant 190 Myers Harry Duxbury 76 FSAA Wm. Robertshaw and Myers Keighley 1956-02-01 Accountancy 76 Myers John 81 FCA Myers, Davies & Co. 1955-04-30 Accountant 500 Myers John Edward 57 FCA Edward Myers & Clark London 1930-05-10 Accountant 624 Myland Douglas Eric Charles 24 ACA Bell, Watts, McCombie, Knowles & Co Hitchin 1940-09-21 Accountant 235 Myles David CA Dundee 1898-06-18 Accountant 635 Myles David CA Dundee 1898-07-01 The Accountants' Magazine 399 Myles David CA Dundee 1898-07-02 Accountant 684 Myles David 63 CA Dundee 1898-08-01 The Accountants' Magazine 439 Mylne William Roberts 84 CA Mylne & Campbell 1927-05-01 The Accountants' Magazine 341 Myrtle William CA 1902-03-01 The Accountants' Magazine 353 Nabb William 66 FCA Manchester 1931-12-12 Accountant 787 Nairn William Mair CA Nairn, Bowes and Craig Glasgow 1939-05-06 Accountant 597 Nairn William Mair 80 CA Nairn, Bowes & Craig 1939-06-01 The Accountants' Magazine 342

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Nairne W.H. 84 FCA Nairn, Son and Green Manchester 1932-12-17 Accountant 808 Nairne William McClure 74 ACA Nairne, Son and Pollitt Manchester 1888-05-05 Accountant 277 Naismith W.W. CA 1935-10-12 Accountant 493 Naismith William Wilson 79 CA Glasgow 1935-11-01 The Accountants' Magazine 560 Nancarrow George Bennett FCA W.B. Peat & Co Middlesborough 1930-05-03 Accountant 567 Napier Donald Graham CA Aikman & Glen Glasgow 1944-04-01 The Accountants' Magazine 138 Napier Robert Graham CA Aikman & Glen 1947-03-01 The Accountants' Magazine 118 Nash Christopher 1924-01-05 Accountant 38 Nash E. S. 1896-07-04 Accountant 556 Nash Edward Smith FSAA Stourbridge 1896-07-01 Incorporated Accountants' Journal 127 Nash F. B. J. Edward Myers & Clark London and Watford 1917-05-12 Accountant 462 Nathan Eric Burnett 67 FIA, FFA, FSAA 1942-02-28 Accountant 119 Naylor Harold 50 FCA,FSAA Camm, Metcalfe & Co Sheffield 1946-04-20 Accountant 202 Naylor William 53 ASAA Aylesbury 1943-08-01 Accountancy 222 Neal Edwin FSAA Bennett, Neal & Sisling Leicester 1922-04-01 Incorporated Accountants' Journal 156 Neal John NA Ashton-under-Lyne 1915-01-01 Financial Circular (IMTA) 20 Neal John Ashton-under-Lyne 1918-03-01 Financial Circular (IMTA) 124 Neal John Ashton-under-Lyne 1918-04-01 Financial Circular (IMTA) 155 Neal Theodore David 75 FCA Agar, Bates, Neal & Co Birmingham 1939-07-08 Accountant 42 Neale E. R. NA FPANZ 1947-01-30 The Accountants' Journal (NZ) 190 Neale E. R. NA FPANZ Nelson, NZ 1949-12-30 The Accountants' Journal (NZ) 160 Neale E. R. NA FPANZ Nelson, NZ 1951-10-01 The Accountants' Journal (NZ) 76 Neave Cecil Howard FSAA Bermuda 1937-06-01 Incorporated Accountants' Journal 314 Neave Cuthbert Barclay W. A. Wighton & Crawford 1944-11-01 The Accountants' Magazine 313 Needham Raymond 87 FSA 1965-03-20 Accountant 398 Neely Clive William ACA Harrison & Crossfield Kuala Lumpur 1916-07-22 Accountant 82 Neely Robert John NA Oughton, Boyd, McMillan & Co. Belfast & Dublin 1958-01-18 Accountant 62 Neely Robert John NA FCA, FSAA Oughton, Boyd, McMillan & Co. N/A A history of accountants in Ireland 372 Neil John Hugh CA Troon 1941-07-01 The Accountants' Magazine 358 Neill David William ASAA Cape Town, South Africa 1918-05-01 Incorporated Accountants' Journal 148 Neill Robert Miln CA Kuala Lumpur, Federated Malay 1914-11-01 The Accountants' Magazine 564 Neilson John Beaumont CA McClelland, Ker & Co. Glasgow & London 1957-08-10 Accountant 174 Neilson Thomas Thomas Neilson & Sons Glasgow 1908-02-01 Incorporated Accountants' Journal 111 Nelson Berkeley William 90 FCA London 1959-03-01 Accountancy 188 Nelson Bertram NA 1951-06-01 Accountancy 201 Nelson Bertram NA 1954-06-01 Accountancy 201 Nelson Bertram NA FSAA Lithgow, Nelson & Co. Liverpool, London & Southport 1954-06-05 Accountant 635 Nelson C. Hewetson NA FSAA C. Hewetson Nelson, Robson & Co. Liverpool 1935-04-06 Accountant 483 Nelson Charles Hewetson FSAA Lancashire 1950-04-01 Accountancy 121 Nelson Charles Hewetson FSAA Lancashire 1950-04-01 Accountancy 176 Nelson Charles Hewetson FSAA Lancashire 1950-06-01 Accountancy 186 Nelson Charles Hewetson NS FSAA C. Hewetson Nelson, Robson and Co. Liverpool N/A British Accountants (Arno Press, 1980) n/a Nelson Walter NA CA Nelson, Gilmour & Scott Glasgow 1936-04-01 The Accountants' Magazine 206 Nelson Walter 83 CA Nelson, Gilmour, Scott & Co Glasgow 1946-03-23 Accountant 157 Nelson Walter 84 CA Nelson, Gilmour, Scott & Co. 1946-04-01 The Accountants' Magazine 145 Nelson William Bertram NA Lithgow, Nelson & Co. Liverpool 1957-12-07 Accountant 663 Nelson William Edward W. E. Nelson and Co. Liverpool 1945-04-01 Accountancy 142 Neumann Edward ASAA Kemp, Sons & Co. London 1908-05-01 Incorporated Accountants' Journal 189 Neville Cecil Ernest FCA C. Neville & Co. London 1961-10-14 Accountant 527 Newill Basil Frederick ACA Newill & Co. Leicester 1955-08-13 Accountant 199

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Newman E. J. NA FCA Newman, Biggs & Co. Birmingham 1960-06-11 Accountant 743 Newman William Edward Edmonds FCA de Paula, Turner, Lake & Co 1935-08-03 Accountant 151 Newport John Brooks ASAA J. Herbert Haley, Son & Co. Bradford 1936-11-01 Incorporated Accountants' Journal 54 Newson-Smith Henry FCA Newson-Smith, Mills & Co. London 1898-04-30 Accountant 460 Newstead Benjamin 62 FCA J. F. Lovering & Co. London 1899-11-25 Accountant 1150 Newsum Harold D. 43 ACA Dudley 1922-12-02 Accountant 799 Newton Benjamin Freeman 79 ASAA London 1935-05-11 Accountant 674 Newton Henry John ACA York 1894-12-22 Accountant 1127 Newton Leslie Abbott ACA Ball, Baker, Cornish & Co. London 1916-09-02 Accountant 200 Newton Vivian Llewellyn FCA David Smith, Garnett & Co Manchester 1931-01-17 Accountant 67 Nichol R. H. D. FRANZ Wellington, NZ 1948-12-30 The Accountants' Journal (NZ) 133 Nicholl Ernest NA ASAA Halifax 1916-05-01 Financial Circular (IMTA) 190 Nicholl James Halifax 1920-04-01 Financial Circular (IMTA) 141 Nicholls Francis 84 FCA Nicholls, White & Co. London 1898-09-17 Accountant 887 Nicholls Francis Nicholls, White & Co. 1898-10-01 Incorporated Accountants' Journal 11 Nicholls Thomas Preece FCA 1961-09-02 Accountant 321 Nichols Charles Lee FCA Chatteris, Nichols & Co. London 1922-12-16 Accountant 879 Nichols Charles Lee Nichols Chatteris, Nichols & Co. 1917-07-28 Accountant 70 Nichols Clifford 28 Price, Waterhouse & Co. 1917-09-01 Accountant 166 Nicholson Arthur Octavius FCA Edward D. White & Sons London 1930-12-20 Accountant 847 Nicholson Charles Hedley NA FCA Price, Waterhouse & Co. London N/A A history of accountants in Ireland 372 Nicholson Charles Owston 71 FCA Sunderland 1922-05-13 Accountant 681 Nicholson Charles Smith FCA James Fraser & Sons London 1918-11-23 Accountant 283 Nicholson Elliot Tennent 81 FCA Harmood Banner & Son Liverpool 1953-12-26 Accountant 730 Nicholson George NA FCWA 1955-06-11 Accountant 654 Nicholson Henry Grosvenor FCA Southport 1888-08-11 Accountant 510 Nicholson Patrick William FSAA Bundaberg, Queensland, Australia 1898-10-01 Incorporated Accountants' Journal 11 Nicholson Thomas Holme FCA, FSAA Saffery, Sons & Co. London 1954-12-18 Accountant 670 Nicholson Thomas Holme 68 FCA, FSAA Saffery, Sons & Co. London 1955-01-01 Accountancy 4 Nicholson Thomas Holme FSAA 1955-03-01 Accountancy 121 Nicholson William FSAA Beecroft, Sons & Nicholson London 1941-12-01 Accountancy 54 Nickson Cecil Raymond 25 Kimberley, Morrison & Co. Birmingham 1918-11-30 Accountant 297 Nicol Alexander 21 Kidston, Goff & Findlay Glasgow 1915-08-01 The Accountants' Magazine 439 Nicol Alexander 21 Kidston, Goff & Findlay Glasgow 1915-08-28 Accountant 259 Nicol George Bremner 1953-02-14 Accountant Irish Supplement 23 Nicol M. W. CA Dundee 1916-10-28 Accountant 394 Nicoll James FSAA Greenock 1920-11-01 Incorporated Accountants' Journal 39 Nicoll John Low Lindsay, Jamieson & Haldane Edinburgh 1918-12-01 The Accountants' Magazine 467 Nimmo Robert James 23 Wilson & Cowan Edinburgh 1932-08-01 The Accountants' Magazine 506 Nisbet Peter CA Perth 1946-07-01 The Accountants' Magazine 262 Nisbet Pollok S. CA Barton, Mayhew & Co. Montreal & St John 1916-07-01 Accountant 13 Nisbet Pollok Sinclair 27 CA 1916-06-17 Accountant 692 Nisbet Pollok Sinclair 27 1916-07-01 The Accountants' Magazine 327 Nissen F. C. NA 1928-11-01 Indian & Eastern Railways 389 Niven A. T. CA 1918-04-01 The Accountants' Magazine 178 Niven A. T. CA Edinburgh 1918-05-01 The Accountants' Magazine 206 Niven Alexander T. NA CA Edinburgh 1915-04-01 The Accountants' Magazine 241 Niven John Ballantine NA 1924-12-01 The Accountants' Magazine 653 Nix Samuel Dyer FCA S. Dyer Nix & Co. London 1901-09-07 Accountant 974 Nixon Alfred 71 FCA, FSAA Alfred Nixon, Son & Turner Manchester 1928-11-10 Accountant 611

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Nixon Alfred FCA, FSAA Alfred Nixon, Son & Turner Manchester 1928-12-01 Incorporated Accountants' Journal 72 Nixon Edwin 79 FCA (Aust) E. V. Nixon & Partners Melbourne 1955-08-27 Accountant 261 Nixon Edwin 79 FSAA, FCA (Australia) Edwin V. Nixon & Partners Melbourne, Australia 1955-10-01 Accountancy 402 Nixon William A. J.P., FSAA Alfred Nixon, Son & Turner Manchester 1941-09-06 Accountant 144 Nixon William Alfred FCA, FSAA Alfred Nixon, Son & Turner Manchester 1941-10-01 Accountancy 18 Noble Tom R. S. NA FAA 1916-05-01 Associated Accountants' Journal 194 Noble William Richard ASAA James Walker Blackpool 1918-12-01 Incorporated Accountants' Journal 47 Norbury William ASAA Leeds 1900-01-01 Incorporated Accountants' Journal 68 Norfor Robert Thomas 73 CA 1934-11-01 The Accountants' Magazine 550 Norfor William 63 CA 1927-05-01 The Accountants' Magazine 342 Norman Charles Henry 1922-09-01 The Institute of Book-Keepers Journal 106 Norman E. R. NA ARANZ 1951-03-31 The Accountants' Journal (NZ) 278 Norman Edmund Francis 79 FCA J. & A. W. Sully & Co 1946-11-30 Accountant 288 Norman J. R. NA 1963-05-04 Accountant 590 Norman Montagu NA 1957-06-01 Accountant 642 Normand W. F. G. NA CA Carter, Greig & Co. Edinburgh 1937-03-01 The Accountants' Magazine 143 Norris A. NA Taunton 1925-06-01 Financial Circular (IMTA) 229 Norris James Drayson Austen FCA J.D. Norris & Co London 1920-10-09 Accountant 394 North H. A. C. NA FPANZ Nicholls, North & Nicholls Christchurch, NZ 1951-02-28 The Accountants' Journal (NZ) 228 North H. A. C. 54 FPANZ Nicholls, North & Nicholls Christchurch, NZ 1952-06-01 The Accountants' Journal (NZ) 337 North Sir Ford Mr. Justice 1913-11-01 Accountant 637 Northey Herbert Wilbraham Hamilton 30 CA London 1937-11-06 Accountant 636 Northey Herbert Wilbraham Hamilton CA 1937-12-01 The Accountants' Magazine 565 Norton George Pepler 82 FCA Armitage & Norton Huddersfield 1939-08-19 Accountant 230 Norton George Pepler 82 FCA Messrs. Armitage & Norton Huddersfield N/A British Accountants (Arno Press, 1980) n/a Norton Henry Turton London 1906-07-01 Incorporated Accountants' Journal 233 Nowell Herbert Edwin 67 ACA, CPA Robinson, Nowell & Co San Francisco 1951-09-15 Accountant 254 Nowell William ACA Huncoat 1918-09-07 Accountant 127 Noyes Leslie John Henry 52 FCA 1961-08-01 Accountancy 479 Noyes Leslie John Henry 52 FCA 1961-08-05 Accountant 187 Nutman W. J. Yarmouth 1897-03-01 Financial Circular (IMTA) 56 Nutman William John 51 Great Yarmouth 1897-02-13 Accountant 180 Nutt Joseph Nathaniel 74 FSAA Derby 1937-12-25 Accountant 863 Nutt Joseph Nathaniel FSAA Nutt, Horne & Co. Derby and Ripley 1938-01-01 Incorporated Accountants' Journal 130 Oakes W. Ashley FCA Bagglaey, Oakes & Co London 1939-01-14 Accountant 41 Oakley Herbert S. 73 1947-02-01 Accountant 80 Oates E.W. Crosbie FCA Crosbie Oates, Wilson & Co Liverpool 1907-08-17 Accountant 214 Oates George Gill 64 ASAA F. J. Clarke & Co. Doncaster 1953-07-01 Accountancy 244 Oatts Eric Pearce 25 J. Wylie Guild & Ballantyne Glasgow 1917-05-26 Accountant 516 Oatts Eric Pearce 25 J. Wyllie Guild & Ballantyne Glasgow 1917-07-01 The Accountants' Magazine 315 O'Brien Dermot Martin, Farlow & Co. London 1917-11-01 Incorporated Accountants' Journal 28 O'Brien W. J. Pietermaritzburg, South Africa 1960-01-01 Accountancy 54 O'Brien William John 99 1960-01-23 Accountant 111 O'Brien Wm. 1899-12-16 Accountant 1208 O'Callaghan James Gerard FSAA Dublin 1954-11-01 Accountancy 440 O'Carroll Eugene Patrick NA FCA Eugene O'Connell & Co. N/A A history of accountants in Ireland 372 O'Connell Eugene NA FCA Eugene O'Connell & Co. N/A A history of accountants in Ireland 372 O'Connor Donal 62 FCA (Irish) D. O'Connor & Co Dublin 1935-03-30 Accountant 453 O'Connor Donal NA FCA N/A A history of accountants in Ireland 373 Oddy Herbert FSAA Oddy & Fox Bradford 1949-03-01 Accountancy 84

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) O'Dockery John Thomas FCRA Dublin 1942-11-14 Accountant 298 O'Donnell Hugh NA FCA 1961-11-04 Accountant 601 O'Donnell William Hugh NA FCA W. H. O'Donnell & Co. Limerick N/A A history of accountants in Ireland 373 Ogden William John 83 FCA Ogden, Palmer & Langton 1954-01-02 Accountant 22 Ogilvy David Arnold 42 CA Rangoon 1936-06-01 The Accountants' Magazine 340 O'Hara-Smith G. T. FRANZ 1950-09-30 The Accountants' Journal (NZ) 70 O'Hart Patrick Andrew 40 FCA O'Hart Cunningham & Co. Dublin 1889-03-23 Accountant 151 O'Hart Patrick Andrew NA FCA Craig, Gardner & Co. Dublin N/A A history of accountants in Ireland 373 Olden Charles Edward Louis NA FCA Atkins, Chirnside & Co. N/A A history of accountants in Ireland 373 Olden Robert Patrick Feltham NA FCA Atkins, Chirnside & Co. Cork & Dublin 1963-05-11 Accountant 610 Olden Robert Patrick Feltham NA FCA Atkins, Chirnside & Co. Cork N/A A history of accountants in Ireland 374 Oldfield Gerald NA FCA 1963-06-22 Accountant 827 Oldfield Gerald A. G. NA 1963-06-01 Accountancy 565 Oldham Walter Deane FCA Oldham, Holland & Co. London 1933-12-01 Incorporated Accountants' Journal 102 O'Leary Joseph Richard FCA J. R. O'Leary & Co. Cork 1961-06-24 Accountant 802 Oliver George CA A. & A. Paterson & Oliver Edinburgh 1936-02-01 The Accountants' Magazine 88 Oliver George CA Edinburgh 1936-02-25 Accountant 239 Olivier W. H. NA FCA Peat, Marwick, Mitchell & Co. 1958-07-12 Accountant 59 Ollett Frederick Henry ASAA Ollett and Janes Paignton 1935-11-23 Accountant 717 Ollier Leonard 56 Whinney, Smith & Whinney 1958-07-01 Accountancy 378 Olliver A. Morton Christchurch, New Zealand 1899-04-01 Accountant 370 O'Malley W. J. 25 W. B. Peat & Co. 1917-05-26 Accountant 505 Onions Douglas Alfred 45 CA Jones, Robathan, Thompson & Co. Carmathen 1941-07-01 The Accountants' Magazine 358 Orchard John Geoffrey Rowe FCA Orchard & Hamlin Exeter 1952-01-26 Accountant 99 Ormandy William Richardson FSAA Barrow-in-Furness 1905-10-01 Incorporated Accountants' Journal 5 Orme John 72 CA 1941-02-01 The Accountants' Magazine 93 Ormond William Barkus FCA R. Ormond, Son & Dunn Newcastle-upon-Tyne 1936-10-03 Accountant 460 Ormrod E. M. NA FCA H. Noel French, Ormrod & Co. Liverpool 1961-10-21 Accountant 558 Orr Leonard Frank 21 George Lang & Co. Newcastle 1945-03-01 The Accountants' Magazine 108 Orr William Stuart NA ACA N/A A history of accountants in Ireland 374 Osborn Frank Edward FSAA Osborn & Jones Durban, South Africa 1964-10-01 Accountancy 971 Osborn H. E. NA CA 1940-06-01 The Accountants' Magazine 274 Osborne David S. Carswell, Murray & Lauder Glasgow 1916-05-27 Accountant 612 Osborne David S. Carswell, Murray & Lauder Glasgow 1916-06-01 The Accountants' Magazine 282 Osborne John John M'Cosh Glasgow 1918-01-01 The Accountants' Magazine 29 Osborne John Edwin 47 FCA Lofthouse & Osborne Hull 1958-06-28 Accountant 792 Osborne Joseph 86 ACA Osborne, Cook & Co. Belfast 1953-05-23 Accountant Irish Supplement 71 Osborne Joseph 86 ASAA Osborne, Cooke and Co. Belfast 1953-07-01 Accountancy 244 Osbourne Bennie H. 21 Carswell, Murray & Lauder 1918-04-01 The Accountants' Magazine 171 O'Shea A. P. NA 1947-01-30 The Accountants' Journal (NZ) 190 O'Shea A. P. NA FRANZ 1951-03-31 The Accountants' Journal (NZ) 278 Osmond Charles Frederick 23 James & Henry Grace Bristol 1917-12-22 Accountant 487 Ott W. A. FPANZ Invercargill, NZ 1951-02-28 The Accountants' Journal (NZ) 247 Oughton Arthur Henry ASAA Oughton, Boyd & Co. Belfast 1929-12-01 Incorporated Accountants' Journal 120 Oughton Henry Oughton, Boyd & Co. Belfast & Ulverstone, Tasmania 1923-04-01 Incorporated Accountants' Journal 167 Outram James CA Outram & Crawford 1919-05-01 The Accountants' Magazine 261 Outram James CA Outram & Crawford 1919-05-01 The Accountants' Magazine 261 Owen Alfred NA 1965-07-01 Contra Green 6 Owen Edward Clement Wesley 65 FCA Gilbert, Shepherd, Owen & Co. Cardiff 1958-06-21 Accountant 762 Owen John Morris Annan, Dexter & Co. London 1917-05-12 Accountant 462

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Owen Sydney George 76 FCA Tribe, Clarke, Owen & Montgomery Swansea 1950-08-26 Accountant 205 Owens Alderman 66 Widnes 1917-12-01 Financial Circular (IMTA) 412 Owens Owen 38 Bootle 1914-07-01 Financial Circular (IMTA) 224 Owers Frank Howard 80 FSAA Essex 1945-03-01 Accountancy 122 Owlet Victor ASAA Owlett & Smith London 1937-01-30 Accountant 156 Oxley Henry 66 FSAA Barnsley 1941-10-01 Accountancy 18 Oxley Henry FSAA 1941-10-11 Accountant 208 Pace J. J. 70 1911-11-01 Financial Circular (IMTA) 231 Pace Joseph M. NA 1927-06-01 The Institute of Book-Keepers Journal 211 Padley Leonard Harold Martin, Farlow & Co. London 1918-03-01 Incorporated Accountants' Journal 113 Page Alfred NA FCA Josolyne, Miles, Page & Co. 1932-05-28 Accountant 732 Page Alfred FCA Joselyne, Miles, Page & Co London 1940-12-21 Accountant 467 Page Charles Harry 29 CA Dalgliesh & Murray Edinburgh 1942-01-01 The Accountants' Magazine 6 Page Charles William FSAA Lincoln 1913-01-01 Incorporated Accountants' Journal 87 Page Dudley A. W. H. Rowland Southampton 1917-09-15 Accountant 204 Page Herbert John 84 FCA Kemp, Chatteris & Co. 1955-06-11 Accountant 675 Painter Edwin Richard FSAA Painter, Mayne & Walker London 1912-04-01 Incorporated Accountants' Journal 174 Pairman James 26 CA 1917-04-21 Accountant 400 Palfrey John Pearce FSAA Pretoria 1908-04-01 Incorporated Accountants' Journal 157 Palmar Derek NA FCA 1965-02-27 Accountant 278 Palmer Alfred James FSAA 1954-09-25 Accountant 334 Palmer Alfred James FSAA Fareham 1954-10-01 Accountancy 408 Palmer Augustus Cufaude 81 FCA A.C. Palmer & Co London 1932-08-13 Accountant 215 Palmer E. Harry 81 FCA 1964-08-01 Accountant 146 Palmer Edmund John Jackson, Pixley, Browning, Husey & Co. London 1917-05-26 Accountant 505 Palmer Francis (Sir) Barrister 1917-07-07 Accountant 10 Palmer Harry Claude 73 FCA A. C. Palmer & Co. Northampton 1955-02-12 Accountant 197 Palmer P. H. NA 1964-06-01 Accountancy 564 Palmer P. H. NA FCA Prior & Palmer Nottingham 1964-06-13 Accountant 776 Palmer William William Palmer & Son Durban 1907-07-01 Incorporated Accountants' Journal 252 Palmour Charles Whinney, Smith & Whinney 1948-05-01 Accountancy 113 Palmour Charles J. G. NA FCA Whinney, Smith & Whinney 1938-07-02 Accountant 5 Palmour Charles John Geoffrey (Sir) 70 FCA Whinney, Smith & Whinney London 1948-05-01 Accountant 353 Palmour Geoffrey NA FCA 1942-07-01 The Accountants' Magazine 306 Palmour J. G. NA FCA Whinney, Smith & Whinney 1942-06-06 Accountant 328 Panes George ACA Panes, Hobbs & Co Bristol 1914-09-26 Accountant 355 Pannell William Henry FCA, J.P. Pannell & Co London 1919-01-25 Accountant 64 Parish Charles Godfrey 39 FPANZ Kirby & Parish Christchurch, NZ 1949-05-30 The Accountants' Journal (NZ) 256 Park David Francis CA, FFA Fife 1921-12-01 The Accountants' Magazine 571 Park Norman George 53 CA Folkestone 1933-12-01 The Accountants' Magazine 656 Parker Edmund Goodricke, Cotman, Hooper, Phipps & Co. 1915-06-19 Accountant 814 Parker Ernest Edward NA 1930-11-01 The Accountants' Magazine 561 Parker G. S. NA Stafford 1925-05-01 Financial Circular (IMTA) 174 Parker Geo. S. NA FSAA Stafford 1926-11-01 Financial Circular (IMTA) 512 Parker George 92 FCA London 1932-12-10 Accountant 749 Parker James Henry CA Parker & Lawson Glasgow 1928-04-01 The Accountants' Magazine 229 Parker John FCA John Parker & Son Sunderland 1905-06-03 Accountant 677 Parker John Armour ACA John Parker & Son Sunderland 1936-02-01 Accountant 157 Parker John Jones 85 FCA Parker, Vicary, Russell & Co London 1939-12-02 Accountant 591 Parker Percy Clarence 49 FCA Parker, Gradwell & Co. Manchester 1942-02-07 Accountant 81

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Parker Richard 55 FCA Morris, Gregory & Co. Manchester 1955-11-26 Accountant 614 Parker Ronald William NA CA J. Aikman Smith & Wells Edinburgh 1946-11-01 The Accountants' Magazine 375 Parker Walter Edmund NA FCA Price Waterhouse & Co. London 1957-02-16 Accountant 178 Parker Walter Edmund NA FCA Price Waterhouse & Co. 1967-07-01 Institute Newsletter 1 Parker William DSO,TD,DL,FCA 1947-07-26 Accountant 61 Parkes Alexander 89 FACCA Alex. Parkes, Westmacott & Co. London 1956-01-28 Accountant 95 Parkin Harold 22 W. Carr & Co. Barnsley 1917-04-28 Accountant 410 Parkin Norman Mellor 50 ASAA Fredk. & C. S. Holliday Leeds 1942-04-01 Accountancy 124 Parkin Thomas Cresswell 76 FCA Sheffield 1935-03-02 Accountant 327 Parkinson George Hartley ASAA Parkinson & Goyder Bradford and Darlaston 1918-05-01 Incorporated Accountants' Journal 148 Parkinson R. A. C. Kingston, Jamaica 1938-03-01 The Institute of Book-Keepers Journal 2 Parks William Battersby 56 ACA Ford, Rhodes & Ford Bombay 1936-10-03 Accountant 460 Parkyns Mansfield 1894-01-27 Accountant 82 Parnaby J. M. NA Middlesbrough 1921-07-01 Financial Circular (IMTA) 211 Parritt Clive Anthony NA Edward Myers, Clark, Exckersley & Co. 1965-12-01 Contra Green 35 Parry W.J. 85 FCA Bethesda 1927-09-24 Accountant 402 Parsons Albert Victor ASAA Gérard Van de Linde & Son London 1953-06-01 Accountancy 212 Parsons Alfred Alan Lethbridge NA 1928-12-01 Indian & Eastern Railways 459 Parsons C.E. FCA Parsons & Joliffe Newport 1910-07-02 Accountant 35 Parsons George C.T. 80 FCA Sharp, Parsons & Co Birmingham 1929-02-02 Accountant 140 Parsons James Collison FCA Sharp, Parsons & Co. Birmingham and London 1962-06-01 Accountancy 552 Parsons Septimus Eric 25 1918-05-04 Accountant 337 Pate William CA, CPA 1928-11-01 The Accountants' Magazine 545 Paterson Andrew CA Edinburgh 1900-04-01 The Accountants' Magazine 253 Paterson Andrew CA Edinburgh 1900-06-09 Accountant 620 Paterson Charles J.G. 79 CA Lindsay, Jamieson & Haldane Edinburgh 1937-08-07 Accountant 190 Paterson Charles James George 79 CA Lindsay, Jamieson & Haldane Edinburgh 1937-11-01 The Accountants' Magazine 500 Paterson Ernest Smith CA Rio de Janeiro 1943-05-01 The Accountants' Magazine 164 Paterson G. D. NA FCA Whinney, Smith & Whinney Leeds 1963-09-07 Accountant 297 Paterson J. M. NA 1952-02-01 The Accountants' Journal (NZ) 219 Paterson James Glasgow 1902-05-01 Incorporated Accountants' Journal 176 Paterson James 90 FSAA James and J. H. Paterson Greenock and Glasgow 1953-03-01 Accountancy 106 Paterson James FSAA Glasgow 1953-05-01 Accountancy 168 Paterson James FSAA Glasgow 1953-06-01 Accountancy 205 Paterson James B. CA 1932-08-01 The Accountants' Magazine 504 Paterson James Cowan CA Paterson & Benzie Glasgow 1933-06-01 The Accountants' Magazine 351 Paterson John CA Smith & Williamson London 1913-09-13 Accountant 364 Paterson Leonard Walter Claude 75 FSAA Wentworth Price, Gadsby & Co Cardiff 1952-11-22 Accountant 628 Paterson Leonard Walter Claude 75 FSAA Wentworth Price, Gadsby & Co. Cardiff 1953-01-01 Accountancy 38 Paterson Robert 68 CA Paterson, Newlands & Co. Glasgow 1918-06-01 The Accountants' Magazine 260 Paterson Robert NA Thomson M'Lintock & Co Manchester 1933-11-01 The Accountants' Magazine 585 Paterson Stanley 86 FCA Broads, Paterson & Co. London, Chicago, New York and 1960-01-01 Accountancy 54 Paterson T. Renwick 1944-03-01 The Accountants' Magazine 105 Paterson William Guthrie 58 CA W. G. Paterson & Macmeeken 1927-12-01 The Accountants' Magazine 633 Paton Ernest Noel 42 CA Weybridge 1908-11-01 The Accountants' Magazine 525 Paton Robert NA Edinburgh 1918-11-01 Financial Circular (IMTA) 332 Paton Robert NA Edinburgh 1925-06-01 Financial Circular (IMTA) 229 Paton Robert NA Edinburgh 1925-11-01 Financial Circular (IMTA) 410 Paton Robert NA Edinburgh 1926-02-01 Financial Circular (IMTA) 80 Paton Robert NA Edinburgh 1926-03-01 Financial Circular (IMTA) 195

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Paton William 82 Scarborough 1920-03-01 Financial Circular (IMTA) 97 Patrick Joseph CA McFarlane, Hutton & Patrick Glasgow 1936-03-28 Accountant 488 Patrick Joseph 80 CA M'Farlane, Hutton & Patrick 1936-05-01 The Accountants' Magazine 284 Patrick Keith 22 Chrystal, Irvine & Duncan Glasgow 1916-10-07 Accountant 319 Patrick Keith 22 Chrystal, Irvine & Duncan Glasgow 1916-11-01 The Accountants' Magazine 432 Patten George King FCA Birmingham 1891-04-25 Accountant 314 Patten George King FCA King Patten & Co. Birmingham 1891-05-09 Accountant 352 Patterson C. H. West Ham 1924-10-01 Financial Circular (IMTA) 341 Patterson C. H. West Ham 1925-01-01 Financial Circular (IMTA) 5 Patterson Charles Henry FSAA London 1924-11-01 Incorporated Accountants' Journal 30 Patterson Chas. H. NA Southwark 1904-06-01 Financial Circular (IMTA) 163 Patterson Edward James 82 FSAA Patterson, Greenwood & Co. London 1946-12-01 Accountancy 356 Patton N. E. NA 1952-04-01 The Accountants' Journal (NZ) 264 Pattrick Percival Ernest 62 FPANZ Pattrick, Feist & Jack 1949-12-30 The Accountants' Journal (NZ) 160 Pattullo William Langlands 74 MacKay, Irons Co. Dundee and New York 1944-12-01 Accountancy 51 Paul E. V. ARANZ 1949-10-31 The Accountants' Journal (NZ) 102 Paul Robert Lamont CA Wm. Lamont & Co. Glasgow 1943-12-01 The Accountants' Magazine 332 Paula Frederic Rudolf Mackley de 72 FCA de Paula, Turner, Lake & Co. London N/A British Accountants (Arno Press, 1980) n/a Paulin Hector Martin, Currie & Co. 1905-01-01 The Accountants' Magazine 43 Paus Christopher Charles 52 FCA 1961-11-11 Accountant 650 Pawley Thomas James FSAA Plymouth 1911-05-01 Incorporated Accountants' Journal 194 Payne Alexander William 79 FCA Payne Bros & Rowe London 1941-02-08 Accountant 116 Payne G.F. ACA Randall & Payne Stroud 1917-09-01 Accountant 166 Payne Jocelyn Harry ACA Nottingham 1949-09-03 Accountant 259 Payne Robert 70 FCA Payne, Scott & Co. London 1898-10-01 Accountant 933 Payne Stuart Dean FCA, FSAA W. H. Payne & Co. London 1954-11-01 Accountancy 440 Payne W. H. W. H. Payne & Co. London 1917-03-17 Accountant 258 Payne Walter Richards 81 FCA Randall & Payne Stroud 1955-03-26 Accountant 362 Payne William Henry W. H. Payne & Co. London 1917-03-01 Incorporated Accountants' Journal 120 Payne William Henry FSAA W. H. Payne & Co. London 1936-04-01 Incorporated Accountants' Journal 223 Paynter William Spence, Paynter and Morris London 1945-08-01 Accountancy 230 Peace George Alfred FSAA Liverpool 1936-06-01 Incorporated Accountants' Journal 301 Peach John FPANZ McCulloch, Butler & Spence Gisborne, NZ 1949-05-30 The Accountants' Journal (NZ) 256 Pearce Arthur James 42 ACA Ipswich 1922-01-07 Accountant 38 Pearce Edward Ewart FCA Cardiff 1963-01-01 Accountancy 92 Pearce Edward Ewart FCA Sweeting, Pearce & Co. Cardiff 1963-01-26 Accountant 108 Pearce Harry NA Lodge & Winter Falmouth, Truro & Newquay 1985-10-01 Information Bulletin 2 Pearce Harry Groves 46 ACA Gladesville 1931-11-28 Accountant 724 Pearce R. D. NA FCA Pearce, Son & Pearce Portsmouth 1963-05-11 Accountant 636 Pearce Richard Dennis NA 1963-05-01 Accountancy 475 Pearce Thomas Alfred 74 FCA, JP Thomas A. Pearce & Clayton Dorchester 1928-12-08 Accountant 748 Pearman William Arthur 74 FSAA Esher 1945-06-16 Accountant 298 Pearman William Arthur London 1945-07-01 Accountancy 204 Pears John NA FCA 1959-06-13 Accountant 723 Pears John NA FCA 1960-06-11 Accountant 733 Pears John NA 1961-06-17 Accountant 766 Pears John NS FCA Cooper Brothers & Co. N/A British Accountants (Arno Press, 1980) n/a Pears Sidney FCA Cooper Bros & Co 1932-10-01 Accountant 412 Pears Sidney John NA FCA Cooper Brothers & Co. 1959-06-06 Accountant 697 Pears Sidney John NA FCA Cooper Brothers & Co. London 1960-06-04 Accountant 692

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Pearson Alfred George FCA Forrester, Boyd & Co. Grimsby 1955-07-23 Accountant 111 Pearson Charles CA 1898-12-01 The Accountants' Magazine 553 Pearson Clifford NA FCA Sheard, Vickers & Winder Liverpool 1964-05-23 Accountant 677 Pearson Clifford NA 1964-06-01 Accountancy 563 Pearson David CA 1926-12-01 The Accountants' Magazine 592 Pearson David CA 1927-03-01 The Accountants' Magazine 211 Pearson Francis Stirk ASAA F. S. Pearson & Cryer Keighley 1915-08-01 Incorporated Accountants' Journal 250 Pearson John J. Pearson & Son Bradford 1941-12-13 Accountant 334 Pearson John 68 London 1886-05-22 Accountant 302 Pearsons G. D. NA 1966-02-01 Contra Green 58 Peat C. U. NA 1962-11-17 Accountant 636 Peat Charles Urie NA FCA Peat, Marwick, Mitchell & Co. 1958-06-07 Accountant 691 Peat Charles Urie NA 1958-06-14 Accountant 726 Peat Charles Urie NA FCA Peat, Marwick, Mitchell & Co. London 1959-06-06 Accountant 696 Peat Charles Urie NA FCA 1959-06-13 Accountant 722 Peat Charles Urie NA 1962-11-01 Accountancy 924 Peat Harry NA Peat, Marwick, Mitchell & Co. 1937-01-05 Accountant 615 Peat Harry 81 FCA Peat, Marwick, Mitchell & Co. 1959-07-04 Accountant 8 Peat Henry NA FCA 1972-09-01 Institute Newsletter 8 Peat Sir William Barclay C.V.O., FCA W.B. Peat & Co London 1936-02-01 Accountant 157 Peat William Barclay FCA Peat, Marwick, Mitchell & Co. London 1936-02-01 Incorporated Accountants' Journal 154 Peat William Barclay W B Peat & Co. N/A Dictionary of business biography 602 Peat William Barclay 83 FCA Peat, Marwick, Mitchell & Co. N/A British Accountants (Arno Press, 1980) n/a Peat William Barclay 84 FCA Peat, Marwick, Mitchell & Co. N/A British Accountants (Arno Press, 1980) n/a Peat William Henry 81 FCA Peat, Marwick, Mitchell & Co. 1959-07-01 Accountancy 355 Peat William Henry 1959-09-01 Accountancy 506 Pedley George ACA George Pedley & Co Burnley 1944-08-26 Accountant 110 Peet William 61 FCA Brown, Peet & Tilley Croydon 1939-01-07 Accountant 10 Peile Jas. Alex Haldane CA Glasgow 1918-04-01 The Accountants' Magazine 180 Peirson E. Leslie ACA Coventry 1917-07-21 Accountant 49 Peirson Edward Thomas J.P., FCA E.T. Peirson & Sons Coventry 1927-06-18 Accountant 940 Peirson Ernest Frank 53 FCA E.T. Peirson & Sons Coventry 1921-12-24 Accountant 876 Peirson Joseph Waldie FSAA Johannesburg 1924-08-01 Incorporated Accountants' Journal 285 Peirson Sidney Thomas JP, FCA Edward Thomas Peirson & Sons Coventry 1952-02-09 Accountant 154 Pellatt Augustus Percival ASAA Geo. H. Chapman & Co. Folkestone and Hythe 1957-10-01 Accountancy 454 Pelton Kenneth Kemble 19 Thomas & Pitts Birmingham 1917-08-18 Accountant 130 Pemberton Percy ASAA Percy Pemberton & Co. Leeds 1941-10-01 Accountancy 18 Penney C. Campbell NA CA Richard Brown & Co. Edinburgh 1942-03-01 The Accountants' Magazine 117 Penney C. Campbell NA CA Richard Brown & Co. 1942-12-01 The Accountants' Magazine 391 Penney Colin Campbell 49 CA Richard Brown & Co. Edinburgh 1947-08-01 The Accountants' Magazine 373 Penney Joseph Campbell 69 CA Edinburgh 1920-04-01 The Accountants' Magazine 229 Penn-Lewis W. NA Leicester 1924-10-01 Financial Circular (IMTA) 306 Penn-Lewis W. NA Leicester 1924-11-01 Financial Circular (IMTA) 376 Penn-Lewis W. Leicester 1925-03-01 Financial Circular (IMTA) 130 Penn-Lewis William FSAA Leicester 1925-04-01 Incorporated Accountants' Journal 186 Pepper Herbert Alfred 58 FCA Herbert Pepper and Rudland Birmingham 1931-04-25 Accountant 531 Peppercorn J. J. NA 1966-10-01 Contra Green 105 Pepys Samuel 1952-10-18 Accountant Irish Supplement 126 Pepys Samuel NA 1964-08-01 Accountant 133 Perkins Albert Edgar 75 FCA W. H. Grigg & Perkins Bristol 1953-09-26 Accountant 374

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Peskett Guy Eastcott Harry ACA 1918-05-11 Accountant 364 Peters John Charles ASAA Blandford & Lawrence 1902-04-01 Incorporated Accountants' Journal 140 Peters William Watson CA 1939-01-01 The Accountants' Magazine 6 Peterson Nicholas George NA FCA Peterson & Son Dublin N/A A history of accountants in Ireland 374 Petrie John McRobbie 48 FSAA J. H. Lord & Co. Bacup 1942-03-01 Accountancy 108 Petrie John McRobbie FSAA 1942-03-07 Accountant 143 Petrie M. G. NA ARANZ Christchurch, NZ 1949-03-30 The Accountants' Journal (NZ) 213 Petter George Augustus 84 FCA, VD Maddox, Petter & Co London 1932-06-25 Accountant 855 Pettifor Bowman FCA North Shields 1935-02-16 Accountant 242 Pettigrew James Stark 26 CA Thomson M'Lintock & Co. Glasgow 1943-11-01 The Accountants' Magazine 302 Pettis Henry Wyndham 80 FCA London 1888-10-06 Accountant 635 Pettit Sydney Robert FSAA Pettitt, Maddox & Co. Bournemouth 1942-12-01 Accountancy 58 Pettitt Sidney Robert 80 FSAA Pettitt,Maddox & Co Bournemouth 1942-11-21 Accountant 321 Petty David J. Montrose 1895-08-10 Accountant 668 Petty Frederick Robert FSAA Keighley 1935-08-01 Incorporated Accountants' Journal 392 Peveler Robert FSAA Peveler and Peveler Harrogate, Leeds and Ripon 1931-11-01 Incorporated Accountants' Journal 46 Peyton Christopher John NA ACA Gibson & Ashford Birmingham 1959-05-23 Accountant 652 Phair Venetia NA FCA 2006-01-13 BBC News NA Phair Venetia 90 FCA 2009-05-05 Daily Telegraph NA Phair Venetia 90 FCA 2009-05-10 NY Times NA Phair Venetia 90 FCA 2009-05-30 The Times 85 Phare Dudley G. ACA Woodman, Cox & Co. London 1918-04-20 Accountant 312 Phillips Charles Thomas Ellis 59 1943-08-01 The Accountants' Magazine 270 Phillips Eric FSAA Eric Phillips & Co. London 1957-06-01 Accountancy 284 Phillips Eric FSAA Eric Phillips & Co. London 1957-06-01 Accountant 671 Phillips G. Godfrey 65 1965-10-30 Accountant 576 Phillips John Harold FCA Turquand, Youngs & Co. London 1961-07-15 Accountant 90 Phillips Lionel Francis ACA, Bt,RA Coopers Brothers & Co 1944-07-29 Accountant 59 Phillips Richard Philip 69 FSAA Brown, Phillips & Stewart 1945-12-01 Accountancy 64 Phillips William James ASAA 1953-09-26 Accountant 375 Phillips William James ASAA 1953-12-01 Accountancy 412 Philp Alexander Campbell CA A. C. Philp & Co. Dunfermline 1947-12-01 The Accountants' Magazine 474 Philp John CA 1947-08-01 The Accountants' Magazine 372 Philp Thomas Moncrieff 39 CA J. A. Chisholm Dunfermline 1937-02-01 The Accountants' Magazine 88 Phipps George Alfred ACA 1920-12-18 Accountant 660 Pickard T. W. NA FCA Gordon Thomas & Pickard Swansea & Cardiff 1960-08-27 Accountant 286 Pickering Neville J. Arthur N. Smith Johannesburg, South Africa 1915-01-16 Accountant 77 Pickering Neville Jameson Johannesburg 1915-01-01 Incorporated Accountants' Journal 78 Pickles J. H. NA FPANZ Pickles, Perkins and Hadlee Christchurch, NZ 1952-04-01 The Accountants' Journal (NZ) 268 Pickup Harold 58 ACA F. Hunter, Gregory & Lord Bacup 1928-06-09 Accountant 815 Pidduck Ernest 72 FSAA E. Pidduck & Co. London 1941-11-01 Accountancy 36 Pidgeon John Casburn 61 FCA Jenks, Percival, Pidgeon & Co London 1948-01-31 Accountant 95 Piggott Arthur Edwin 82 FSAA Arthur E. Piggott & Co. Manchester 1943-02-01 Accountancy 88 Piggott Arthur Edwin 81 FSAA Manchester 1943-02-06 Accountant 72 Piggott Halvor 48 FSAA Arthur E. Piggott, Son & Co. Manchester 1946-01-01 Accountancy 84 Piggott Halvor 48 FSAA A.E. Piggott, Son & co Manchester 1946-01-05 Accountant 6 Piggott Walter Arthur 42 FCA Piggott & Son London 1901-11-16 Accountant 1257 Piggott Walter Theyer 67 FCA 1954-10-09 Accountant 386 Pigou A. C. 81 1959-03-14 Accountant 304 Pike Evan Cuthbert ASAA Pike, Rogers & Co. London and Clacton-on-Sea 1929-05-01 Incorporated Accountants' Journal 253

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Pilie Louis H. NA CPA Barton, Pilie, Hughes & Jones 1960-05-28 Accountant 660 Pilie Louis H. NA CPA Barton, Pilie, Hughes & Jones 1960-10-08 Accountant 444 Pilling John 72 FSAA Ramsbottom 1922-01-28 Accountant 126 Pim Frances Henry NA FCA Stokes Bros & Pim N/A A history of accountants in Ireland 374 Pim James Howard 71 FCA Johannesburg, South Africa 1934-05-12 Accountant 656 Pim James Howard FCA, FSAA 1934-06-01 Incorporated Accountants' Journal 313 Pim James Howard NA FCA N/A A history of accountants in Ireland 375 Pim John Harold 65 FCA(Ireland) Stokes Bros & Pim Dublin 1932-07-16 Accountant 84 Pim John Harold FCA (Ireland) Stoke Bros. & Pim Dublin 1932-08-01 Incorporated Accountants' Journal 430 Pim John Harold NA FCA Stokes Bros & Pim N/A A history of accountants in Ireland 375 Pine A. A. Cole, James, Bond & Co. London 1917-02-17 Accountant 168 Pinkerton James 59 FCA Muir & Addy Belfast 1957-04-20 Accountant 477 Pinkerton James NA FCA Muir & Addy Belfast N/A A history of accountants in Ireland 376 Pippen Thomas James Martin, Farlow & Co. London 1918-06-01 Incorporated Accountants' Journal 171 Pitchford Reginald H. NA AACCA 1965-07-10 Accountant 64 Pitt George Stanhope NA FCA Bolton, Pitt & Breden London 1923-06-16 Accountant 907 Pitt George Stanhope Bolton, Pitt & Breden 1934-12-01 Incorporated Accountants' Journal 87 Pitt James S. ACA Bristol 1914-08-29 Accountant 243 Pitt John 39 CA Robert G. Morton & Son 1934-05-01 The Accountants' Magazine 291 Pitt P. K. NA 1964-06-01 Accountancy 562 Pitt P. K. NA FCA B. L. Monahan & Co. Swindon 1964-06-06 Accountant 743 Pixley Francis 80 FCA,VD,FSA Jackson, Pixley & Co London 1933-05-06 Accountant 595 Pixley Francis W. 80 FCA, FSA Jackson, Pixley & Co. N/A British Accountants (Arno Press, 1980) n/a Pixley Francis William FCA Jackson, Pixley & Co. 1933-06-01 Incorporated Accountants' Journal 337 Plant Alfred NA London 1922-11-01 Financial Circular (IMTA) 295 Plant Alfred T. NA FSAA East Ham 1904-02-01 Financial Circular (IMTA) 48 Plant William FCA John Adamson, Son & Co Manchester 1945-07-28 Accountant 48 Platel Francis Vittery 34 ASAA Shrewsbury 1945-02-01 Accountancy 102 Platt Walter Ward 78 FCA W.Ward Platt & Co Liverpool 1938-03-19 Accountant 387 Platts Thomas Harold 61 FSAA T. Harold Platts & Co. 1955-01-01 Accountancy 42 Platts Thomas Harold FSAA 1955-03-01 Accountancy 121 Playfoot H.L. 72 FLAA Playfoot, Davies & Co Dorking 1937-02-27 Accountant 314 Plender Lady 35 1931-01-10 Accountant 35 Plender Lord NA FCA Deloitte, Plender, Griffiths & Co. 1937-02-06 Accountant 186 Plender Lord 1946-03-01 The Institute of Book-Keepers Journal 3 Plender Lord FCA Deloitte, Plender, Griffiths & Co. 1946-05-30 The Accountants' Journal (NZ) 287 Plender Thomas Turner 65 ACA, FSAA Liverpool 1942-08-01 Accountancy 200 Plender Thomas Turner 65 ACA, FSAA 1942-08-15 Accountant 104 Plender William 84 Bt,FCA,GBE,LLD,JP Deloitte, Plender, Griffiths & Co London 1946-01-26 Accountant 43 Plender William FCA Deloitte, Plender, Griffiths and Co. 1946-02-01 Accountancy 105 Plender William 84 FCA Deloitte & Co. 1946-02-01 The Accountants' Magazine 39 Plender William FCA Deloitte, Plender, Griffiths and Co. 1946-06-01 Accountancy 177 Plender William Deloitte, Plender, Griffiths & Co. N/A Dictionary of business biography 736 Plender William 84 FCA Deloitte, Plender, Griffiths & Co. N/A British Accountants (Arno Press, 1980) n/a Plewman Thomas Langford NA FCA A. C. Palmer & Co. Leicester 1958-07-26 Accountant 119 Plowman Percival Cheyney ACA 1905-11-18 Accountant 572 Plumb Herbert Algar 75 FCA Cash, Stone & Co London 1931-04-18 Accountant 498 Plummer James Wilson D. L. Munro Edinburgh 1915-09-11 Accountant 324 Plummer James Wilson D. L. Munro Edinburgh 1915-11-01 The Accountants' Magazine 518 Plummer Wilfred Thomas 60 FSAA Mitchell & Plummer Luton 1943-06-26 Accountant 338

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Polden Colin Ernest NA ACA 1965-04-24 Accountant 544 Polden Colin Ernest NA ACA Craig, Gardner & Co. N/A A history of accountants in Ireland 376 Pollard C. H. NA Wallasey 1925-09-01 Financial Circular (IMTA) 331 Pollard Henry James 71 ACA Albert Goodman Taunton 1945-08-25 Accountant 98 Pollard James 56 CA J. & W. Pollard Edinburgh 1901-10-05 Accountant 1069 Pollard James 56 CA 1901-11-01 The Accountants' Magazine 478 Pollard William 54 CA J. & W. Pollard 1905-06-01 The Accountants' Magazine 333 Pollitt J. Wharton FCA J.Wharton Pollitt & Co Manchester 1930-09-06 Accountant 332 Pollock Charles Edward 1897-11-27 Accountant 1108 Pollock Charles Edward 1897-12-18 Accountant 1201 Pollock John Dunbar 1915-07-17 Accountant 86 Pollock Kelvin Clayton 72 FCA Tribe, Clarke, Darton & Pollock 1961-02-04 Accountant 146 Pomfret Edward NA 1925-09-01 Financial Circular (IMTA) 331 Pomphrey Fred CA Rolland & Pomphrey Glasgow 1929-02-01 The Accountants' Magazine 103 Ponder James George FSAA London 1894-04-01 Incorporated Accountants' Journal 91 Ponsford J. W. P. Charlton & Long Birmingham 1916-11-18 Accountant 465 Ponsford J. W. P. 19 Charlton & Long Birmingham 1916-12-02 Accountant 523 Pontefract Arthur S. 35 ACA Pontefract & Porritt Huddersfield 1939-10-21 Accountant 426 Pontifex Bryan 73 FCA, FCIS London 1947-07-19 Accountant 47 Pope Francis Newton 25 Bensusan-Butt, Eves & Co Colchester 1942-11-07 Accountant 287 Pope Philip Henry ASAA P. H. Pope & Son Tunstall 1915-12-01 Incorporated Accountants' Journal 55 Poppleton George Graham 71 FCA, JP Poppleton & Appleby Birmingham 1927-12-31 Accountant 890 Popplewell Alfred P. FCA F.W. Popplewell Manchester 1920-07-10 Accountant 36 Port W. T. ASAA Glasgow 1933-06-01 Incorporated Accountants' Journal 338 Porter Robert Howie FCA William S. Ogle, Sons & Porter London 1950-04-15 Accountant 422 Porter William ACA William Porter & Son Blackburn 1918-12-07 Accountant 308 Potter B. W. NA ARANZ 1952-02-01 The Accountants' Journal (NZ) 214 Potter G. H. 19 Agar, Bates & Co. Birmingham 1918-06-29 Accountant 460 Potter John 66 FSAA, JP John Potter & Harrison Blackpool 1940-05-25 Accountant 585 Potter John FSAA John Potter and Harrison Blackpool 1940-06-01 Accountancy 262 Potter Percy Walter Davey, Addiscott & Co. Plymouth 1917-06-01 Incorporated Accountants' Journal 183 Potter Robert Edward 1921-03-01 The Institute of Book-Keepers Journal 137 Potts Harry ASAA Leeds 1938-07-01 Incorporated Accountants' Journal 350 Potts Samuel Collier FSAA Huddersfield 1910-09-01 Incorporated Accountants' Journal 273 Potts Samuel Collier Huddersfield 1910-09-01 Financial Circular (IMTA) 164 Powditch John Robert FSAA London 1927-02-01 Incorporated Accountants' Journal 156 Powell Ewart ACPA Cape Town, South Africa 1932-09-01 The Institute of Book-Keepers Journal 63 Powell Jack ACA 1944-01-22 Accountant 39 Powell Thomas John 40 ACA Chester 1896-06-06 Accountant 463 Power Charles Eric NA FCA, FCWA 1963-05-25 Accountant 678 Powis Wm 1899-04-15 Accountant 429 Pownall Hubert Joseph Turquand, Youngs & Co. 1917-05-26 Accountant 505 Pratt Alfred George CPA California 1911-04-01 Incorporated Accountants' Journal 174 Pratt Dudley Howard FCA J. Priestley, Son & Co. London 1961-12-09 Accountant 783 Pré Derek du NA 1958-11-01 Accountant 536 Preen Clive Bertram 57 FCA Harvey, Preen & Co 1944-05-13 Accountant 234 Preen Harvey 84 FCA Harvey Preen & Co London 1930-03-15 Accountant 341 Prentice James CA India 1910-02-01 The Accountants' Magazine 142 Pressley William 80 Fraserburgh 1944-08-01 Accountancy 232 Preston Arthur Edwin 90 FCA 1942-06-06 Accountant 337

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Preston Frederick William 59 FCA R. R. Preston & Son Leicester 1934-08-04 Accountant 161 Preston Reuben R. FCA R.R. Preston & Son Leicester 1913-02-08 Accountant 200 Preston W. Parker 21 Hourston & Macfarlane Glasgow 1916-08-01 The Accountants' Magazine 387 Preston William Parker 21 Hourston & Macfarlane Glasgow 1916-07-22 Accountant 88 Price Arthur Woodhouse 74 FCA A.W. Price & Rose Newcastle-upon-Tyne 1930-03-08 Accountant 324 Price Charles Frederick ASAA Turner, Morrison & Co. Calcutta 1908-05-01 Incorporated Accountants' Journal 189 Price E. C. NA FCA E. C. Price, Son & Reid London 1942-04-25 Accountant 222 Price Edward Ebenezer FCA East Grinstead 1931-08-22 Accountant 294 Price F. E. NA Nuneaton 1924-05-01 Financial Circular (IMTA) 196 Price Frank Edward NA Arthur Collins & Co. London & Newport 1957-12-07 Accountant 663 Price Frank Steane FCA 1954-12-04 Accountant 606 Price Harry Lloyd Harry L. Price & Co. Manchester 1912-09-01 Incorporated Accountants' Journal 311 Price Harry Lloyd FSAA 1912-09-14 Accountant 362 Price James Steven ACA J.S. Price & Son London 1910-10-08 Accountant 511 Price Peter 68 Price & Dicksee Cardiff 1892-10-15 Accountant 776 Price Rollo 20 Oakley & Williams London 1916-01-08 Accountant 47 Price Samuel Lowell 65 FCA Price, Waterhouse & Co. London 1887-05-28 Accountant 312 Price Samuel Lowell Price, Waterhouse & Co. London 1887-06-11 Accountant 343 Price Samuel Lowell Price, Waterhouse & Co. London 1887-08-06 Accountant 454 Price Samuel Lowell 66 Price, Waterhouse & Co. London N/A British Accountants (Arno Press, 1980) n/a Price Wentworth H. 79 FCA Wentworth Price, Gadsby & Co Cardiff 1944-11-04 Accountant 231 Price William FSAA London 1938-06-01 Incorporated Accountants' Journal 316 Price William Henry Ford, Rhodes & Ford Coolgardie, Australia 1903-09-01 Incorporated Accountants' Journal 274 Price William Orpwood FSAA Newport 1921-12-01 Incorporated Accountants' Journal 70 Price William Orpwood FSAA Newport 1921-12-24 Accountant 806 Pridie George Roby 80 FSAA Pridie, Brewster & Gold 1953-04-01 Accountancy 136 Priestley Herbert FSAA Priestley and Morris Sydney, Australia 1943-02-01 Accountancy 98 Pringle James CA, FFA 1926-11-01 The Accountants' Magazine 511 Prior Frederick Arthur 68 FSAA Prior & Palmer Nottingham 1957-08-24 Accountant 229 Prior Frederick Arthur 68 FSAA Prior and Palmer Nottingham 1957-09-01 Accountancy 375 Prior Leslie M. S. Crane, Christmas & Co. London 1916-08-12 Accountant 133 Pritchard J. Ernest FCA J.E. Pritchard Sherwood & Co Birmingham 1923-05-19 Accountant 780 Pritchard John Eric Stirling J. E. Pritchard & Co. Birmingham 1917-11-17 Accountant 385 Pritchard T. B. NA FCA 1962-06-30 Accountant 839 Pritchard T. B. NA 1962-07-01 Accountancy 635 Pritchard T. C. D. & A. Cuthbertson, Provan & Strong Glasgow 1918-02-01 The Accountants' Magazine 76 Proctor George 63 FCA Burnley and Manchester 1922-07-22 Accountant 127 Proom Frederick Errington NA 1963-08-01 Accountancy 758 Proom Frederick Errington NA FCA Newcastle-upon-Tyne 1963-09-07 Accountant 297 Prosser Frank William ASAA Bristol 1937-03-01 Incorporated Accountants' Journal 214 Proudfoot J. R. NA CA 1939-08-01 The Accountants' Magazine 489 Provan David Simpson 40 CA Thomson, Jackson, Gourlay & Taylor 1946-09-01 The Accountants' Magazine 327 Provis Charles William ACA Whittaker & Provis Manchester 1920-10-16 Accountant 404 Provis Samuel 82 1926-07-01 Financial Circular (IMTA) 380 Pryce Frederick FSAA London 1910-09-01 Incorporated Accountants' Journal 273 Puckle Henry John FSAA, FIA 1895-07-01 Incorporated Accountants' Journal 21 Pugh Humphrey Garner 75 FSAA Garner Pugh and Sinclair Oswestry 1933-04-29 Accountant 571 Puleston John 79 London 1908-12-01 Associated Accountants' Journal 330 Pulleyn Herbert Walker 59 FCA Pulleyn, Creer & Co. York 1934-11-17 Accountant 717 Pullin Bernard Arthur J.P.McGill Liverpool 1945-11-17 Accountant 247

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Purday Thomas Myres 56 FCA Monkhouse, Goddard & Co. Middlesbrough 1899-03-11 Accountant 284 Purnell F. NA ARANZ Marton, NZ 1950-06-30 The Accountants' Journal (NZ) 344 Purohit Kailashnath Jagannath FSAA Batliboi & Purohit Bombay and Calcutta 1938-06-01 Incorporated Accountants' Journal 316 Purry John Steven FCA J.S. Purry & Co London 1909-08-14 Accountant 208 Purser Denis Major Lascelles 47 FCA Callingham, Brown & Co. London 1942-06-06 Accountant 337 Purtill Patrick Joseph NA FCA, FSAA Purtill & Co. N/A A history of accountants in Ireland 376 Purves W. J. 21 Maxtone Graham & Sime Perth 1917-05-01 The Accountants' Magazine 228 Quaile William 75 CA Jno. Miller & Quaile 1941-05-01 The Accountants' Magazine 238 Queen Joseph FSAA Queen & Foster Liverpool 1895-04-01 Incorporated Accountants' Journal 118 Queenan John W. NA CPA Haskins & Sells New York 1961-12-02 Accountant 731 Quilter Cuthbert Bart Quilter, Ball & Co 1911-11-25 Accountant 798 Quilter William 81 Quilter, Welton & Co. London 1888-11-17 Accountant 754 Quilter William Quilter, Ball & Co. London 1888-11-24 Accountant 769 Quilter William Quilter Ball N/A Dictionary of business biography 791 Quilter William 81 Quilter, Ball & Co. London N/A British Accountants (Arno Press, 1980) n/a Quin Herbert NA FCA Stewart Blacker Quin, Knox & Co. N/A A history of accountants in Ireland 377 Quin Stewart Blacker NA FCA, FSAA Stewart Blacker Quin & Co. Belfast N/A A history of accountants in Ireland 377 Quiney Alfred William ACA Ford, Rhodes & Ford 1923-04-07 Accountant 537 Rabbidge Frank Parnell 59 FCA Richard Rabbidge & Sons London 1930-02-08 Accountant 173 Rabbidge Richard 79 FCA Richard Rabbidge & Sons London 1921-09-03 Accountant 324 Radford A. S. NA ARANZ 1951-10-01 The Accountants' Journal (NZ) 78 Radford Edmund Ashworth 63 FCA, MP E.A. Radford Edwards & Co Manchester 1944-06-03 Accountant 261 Rae Allan 35 CA J. & R. Morison Perth 1922-02-01 The Accountants' Magazine 86 Rae J. NA FRANZ Auckland, NZ 1949-12-30 The Accountants' Journal (NZ) 160 Rae J. NA FRANZ 1951-10-01 The Accountants' Journal (NZ) 76 Rae John Marshall 30 ACA Wall & Tanfield 1960-10-01 Accountancy 618 Rae John Marshall 30 ACA Wall & Tanfield Birmingham & Dudley 1960-10-08 Accountant 462 Rae Smith Alan 76 FCA Deloitte, Plender, Griffiths and Co. 1961-07-01 Accountancy 393 Rainie Robert Dick 85 CA Brewis, Rainie & Boyd 1945-11-01 The Accountants' Magazine 339 Rainie Robert Dick 85 CA Brewis, Rainie & boyd Edinburgh 1945-11-17 Accountant 247 Ralph R. H. NA Coventry 1923-03-01 Financial Circular (IMTA) 111 Ramage Herbert CA Huie & Ramage 1940-07-01 The Accountants' Magazine 346 Ramage Maurice William Walker J. Aikman Smith & Wells 1929-06-01 The Accountants' Magazine 343 Ramage William 51 CA 1925-01-01 The Accountants' Magazine 9 Ramsay Malcolm Graham 75 1946-05-01 Accountancy 172 Ramsay Walter 47 CA 1941-08-01 The Accountants' Magazine 407 Ramsay William Mitchell C. and P. H. Chalmers Aberdeen 1929-05-01 Incorporated Accountants' Journal 267 Randall Hilliary Cedric Dennis 1945-03-01 The Institute of Book-Keepers Journal 69 Randerson L. A. NA ARANZ 1951-04-30 The Accountants' Journal (NZ) 318 Randle William FCA Fisher & Randle Birmingham 1920-06-12 Accountant 698 Rankin Alexander Donald CA A. D. Rankin & Company Melbourne 1938-03-01 The Accountants' Magazine 151 Rankin John Tennant 64 CA Peat, Marwick, Mitchell & Co. Sheffield 1942-05-01 The Accountants' Magazine 198 Rankin John Tennant 64 CA Peat, Marwick, Mitchell & Co. Sheffield 1942-05-02 Accountant 251 Ranking D. F. de l'Hoste LL.D 1931-02-01 Incorporated Accountants' Journal 166 Ranking D.F.de l'Hoste MA, LLD H. Foulks Lynch London 1931-01-17 Accountant 66 Ransford H. Folwer Ransford and Potter London 1876-09-02 Accountant 5 Rastall Charles R. ACA Alexandria 1936-01-18 Accountant 104 Rattenbury F. W. NA FIMTA, FSAA, FSS 1928-01-01 Financial Circular (IMTA) 35 Rattenbury Frank Waller 69 FSAA Middlesex 1948-09-01 Accountancy 220 Rattray Alexander Allan FSAA Wilson, Rattray & Co. Australia 1930-01-01 Incorporated Accountants' Journal 147

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Rattray Colin Alexander 22 Mackay, Irons & Co. Dundee 1945-03-01 The Accountants' Magazine 108 Rattray David CA 1917-07-01 The Accountants' Magazine 328 Rauville Gerard de NA 1964-11-28 Accountant 675 Rawlings Henry FCA Rawlings & Wilkinson Sunderland 1905-06-24 Accountant 773 Rawlins Arthur 62 FCA, MA, LLB Smallfield, Rawlins & Co London 1950-10-21 Accountant 410 Rawlins Cyril Beaumont ASAA Canada 1936-01-01 Incorporated Accountants' Journal 112 Rawlinson Ernest Beaumont ASAA, FCA Rawlinson, Smith & Mitchell Bradford 1936-07-01 Incorporated Accountants' Journal 367 Rawlinson Ernest Bowman FCA Rawlinson, Smith & Mitchell Bradford 1936-06-20 Accountant 922 Rawlinson Joseph FCA Burnley 1896-02-01 Accountant 100 Rawlinson Joseph 54 FCA Rawlinson and Hargreaves Burnley 1896-02-10 Accountant 110 Rawlinson W. A. NA 1964-05-01 Accountancy 474 Rawlinson W. A. NA FCA Rawlinson, Greaves & Mitchell Bradford 1964-05-02 Accountant 579 Rawlinson W.R. 68 FCA Rawlinson, Allen & White Belfast 1945-01-27 Accountant 39 Rawlinson Walter R. NA FCA Rawlinson, Allen & White N/A A history of accountants in Ireland 377 Rawlinson Walter Reginald 68 FSAA Rawlinson, Allen & White Belfast 1945-02-01 Accountancy 102 Rawstrone John Henry FSAA Ben Rhydding, Yorkshire 1911-11-01 Incorporated Accountants' Journal 43 Ray E. E. NA FCA 1966-02-01 Contra Green 58 Rayner William Anthony 55 FSAA W.A. Rayner & Co London 1940-11-16 Accountant 376 Rayner William George FSAA W.G. Rayner & Co. London 1922-04-01 Incorporated Accountants' Journal 156 Rayner William George FSAA Brighton 1922-04-22 Accountant 567 Rayner William George FSAA W.G. Rayner & Co. London 1922-05-01 Incorporated Accountants' Journal 180 Reacher Wilfred FCA Thorne, Lancaster & Co 1939-05-20 Accountant 684 Read Bertie Lees 57 FCA 1960-12-03 Accountant 718 Read Edgar Norton 87 FCA Reads, Cocke & Watson London 1957-08-24 Accountant 228 Read George Norton FCA G. N. Read, Son & Co. London 1898-04-23 Accountant 423 Read Harold 61 FCA Deloitte, Plender, Griffiths & Co London 1947-01-25 Accountant 64 Read Theodore W. FCA T. W. Read & Co. Liverpool 1899-04-22 Accountant 453 Read Thomas William FCA New Brighton 1895-02-16 Accountant 154 Read William Walter 79 FCA Reads, Cocke & Watson Jersey 1929-06-22 Accountant 790 Reddaway Arthur Joseph 50 FCA Ball, Baker & Co London 1938-02-05 Accountant 202 Redfern E. Hull 1898-10-15 Accountant 966 Redfern Edward FSAA Hull 1898-11-01 Incorporated Accountants' Journal 18 Redfern Thomas NA Prestwich 1912-06-01 Financial Circular (IMTA) 262 Reed Richard Oscar 63 FCA Shaw & Reed Hull 1955-06-18 Accountant 702 Reed Thomas 80 FCA 1933-06-03 Accountant 748 Rees P. M. NA FCA 1956-07-14 Accountant 39 Rees Richard FSAA McDonald & Rees Cardiff 1928-02-01 Incorporated Accountants' Journal 173 Reeve Alfred Edward FCA Cooper-Parry, Hall, Doughty & Co Burton-on-Trent 1947-05-03 Accountant 250 Reeves James Benjamin 83 FCA W.B. Keen & Co London 1947-02-08 Accountant 95 Reeves Lawrence 19 W. B. Keen & Co. London 1918-09-07 Accountant 127 Reid Alexander 30 Fookes, Hickman & Co. London 1917-06-01 The Accountants' Magazine 274 Reid Alexander CA 1947-06-01 The Accountants' Magazine 254 Reid Charles Gerald 50 FCA E.C. Price, Son & Reid London 1948-07-17 Accountant 59 Reid Edward Birnie NA CA James Meston & Co. Aberdeen 1944-02-01 The Accountants' Magazine 72 Reid G. W. NA 1947-03-30 The Accountants' Journal (NZ) 264 Reid George Arbroath 1922-08-01 Incorporated Accountants' Journal 262 Reid George Walter FPANZ Dunedin, NZ 1948-11-30 The Accountants' Journal (NZ) 111 Reid Isaac Brandon FSAA Newcastle-upon-Tyne 1908-08-01 Incorporated Accountants' Journal 242 Reid James Hamilton State of Victoria, Australia 1903-11-01 Incorporated Accountants' Journal 52 Reid James Henry CA James Henry Reid & Son Aberdeen 1940-10-19 Accountant 308

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Reid John NA CA James Meston & Co. 1937-03-01 The Accountants' Magazine 142 Reid John 74 CA James Meston & Co Aberdeen 1947-01-18 Accountant 48 Reid John 74 CA James Meston & Co. 1947-03-01 The Accountants' Magazine 117 Reid John CA 1947-03-01 The Accountants' Magazine 139 Reid John Alexander Glasgow 1925-04-01 Financial Circular (IMTA) 172 Reid Leonard J. 1938-11-05 Accountant 626 Reid Robert CA Reid and Mair Glasgow 1907-05-01 The Accountants' Magazine 288 Reid Robert Alexander Mair 82 CA Reid & Mair Glasgow 1961-06-10 Accountant 737 Reid Robert Ivor 30 CA Reid & Mair Glasgow 1947-11-01 The Accountants' Magazine 429 Reid W. E. C. 77 FPANZ W.E.C. Reid & Co. Dunedin, NZ 1947-03-30 The Accountants' Journal (NZ) 273 Reid Walter NA CA 1932-04-09 Accountant 473 Reid Walter A. NA CA James Meston & Co. Aberdeen 1925-06-01 The Accountants' Magazine 340 Reid Walter A. 84 FFA,LLD,CA James Meston & Co Aberdeen 1944-01-29 Accountant 51 Reid Walter Alexander NA CA, FFA 1934-01-01 The Accountants' Magazine 5 Reid Walter Alexander 84 CA James Meston & Co. Aberdeen 1944-03-01 The Accountants' Magazine 104 Reid William 62 CA F. Y. Henderson & Reid Glasgow 1937-12-01 The Accountants' Magazine 566 Rendell William NA ACA 1953-10-10 Accountant 413 Render Albert Frederick Horatio FCA Glossop, Render & Swallow Bradford 1928-11-24 Accountant 689 Rennett James Barclay 72 CA 1941-02-01 The Accountants' Magazine 94 Renouf F. H. NA Price Waterhouse & Co. London 1946-03-30 The Accountants' Journal (NZ) 240 Renouff F. H. NA APANZ 1951-06-30 The Accountants' Journal (NZ) 361 Renwick Halbert NA Maxtone Graham & Sime 1947-07-01 The Accountants' Magazine 302 Rettie Henry Blyth CA Barrow, Wade, Guthrie & Co. Houston 1934-06-01 The Accountants' Magazine 351 Revell Tom FSAA Leeds 1949-01-29 Accountant 90 Reynolds Donald L. NA CA 1934-11-01 The Accountants' Magazine 547 Reynolds Donald L. NA 1937-06-01 The Accountants' Magazine 303 Reynolds Herbert 45 FSAA J. W. Reynolds & Son Bradford 1934-10-13 Accountant 496 Reynolds Herbert FSAA J. W. Reynolds & Son Bradford 1934-11-01 Incorporated Accountants' Journal 41 Reynolds James William 76 FSAA J. W. Reynolds & Son Bradford 1940-03-01 Accountancy 180 Rhodes Arthur John FCA Ford, Rhodes & Ford London 1925-12-12 Accountant 939 Rhodes C. N. NA CA 1944-02-01 The Accountants' Magazine 72 Rhodes Ernest ACA (Irish) Ormsby and Rhodes Dublin 1939-01-07 Accountant 10 Rhodes James 66 ACA Birmingham 1930-05-03 Accountant 567 Rhodes Robert Burns 81 FCA Robert Rhodes and Bush Nottingham 1943-03-06 Accountant 123 Rhodes William Herbert 65 FSAA Newby, Dove and Rhodes Leicester 1955-02-01 Accountancy 86 Rich Donald NA FCA 1967-02-01 Contra Green 154 Richards Charles ACA Charles Richards & Co Birmingham 1926-01-16 Accountant 77 Richards Charles Edward FPANZ Alexandra, NZ 1948-03-30 The Accountants' Journal (NZ) 269 Richards David NA FCA Deloitte & Co. London 1977-07-01 Institute Newsletter 1 Richards William ACA London 1937-07-10 Accountant 55 Richards William Arthur 61 FCA W.A. Richards & Holmes Sheffield 1932-06-25 Accountant 855 Richardson Arthur ACA Price, Waterhouse & Co. St Louis 1918-11-23 Accountant 282 Richardson H. C. 81 FCA H. C. Richardson & Son 1933-10-28 Accountant 708 Richardson J. G. NA Hastings 1926-03-01 Financial Circular (IMTA) 147 Richardson S. A. 26 Macdonald, Stewart & Stewart Glasgow 1917-12-01 The Accountants' Magazine 487 Richardson Thomas William 61 CA Richardson & Lawson Glasgow 1947-02-01 The Accountants' Magazine 49 Richmond David A. NA Thomson, Jackson, Gourlay & Taylor 1930-04-01 The Accountants' Magazine 284 Richmond David Alexander 92 CA Thomson, Jackson, Gourlay & Taylor Glasgow 1957-11-16 Accountant 588 Riddell William Bell W. H. Payne & Co. London 1911-01-01 Incorporated Accountants' Journal 81 Riddington C. R. NA FCA Thornton, Baker & Co. 1961-06-10 Accountant 739

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Ridgway George Ambrose 69 FSAA Butterell & Ridgway Hull 1935-03-23 Accountant 433 Ridgway George Ambrose FSAA Butterell & Ridgway Hull 1935-04-01 Incorporated Accountants' Journal 259 Riding Edward C. NA Ossett 1920-07-01 Financial Circular (IMTA) 224 Riding Edwin C. NA Torquay 1927-12-01 Financial Circular (IMTA) 351 Ridsdale John Stables 52 FCA Ridsdale, Cozens & Co Walsall 1945-11-17 Accountant 247 Ridyard John FCA Sheffield 1941-03-08 Accountant 197 Rietschoten A. M. van NA Frese & Hogeweg Amsterdam 1956-04-14 Accountant 403 Riley Alfred 65 FSAA Leicester 1946-03-16 Accountant 137 Rimington Thomas 85 FSAA Baker & Co. Leicester 1958-03-01 Accountant 267 Rimington Thomas 85 FSAA Baker & Co. Leicester 1958-04-01 Accountancy 214 Rintoul Peter 62 CA Grahams, Rintoul, Hay & Co. 1933-09-20 Accountant 538 Rintoul Peter CA Graham, Rintoul, Hay, Bell & Co. Glasgow and London 1933-10-01 Incorporated Accountants' Journal 10 Rintoul Peter CA Grahams, Rintoul, Hay, Bell & Co. 1933-11-01 The Accountants' Magazine 580 Rintoul Peter CA 1934-05-01 The Accountants' Magazine 326 Risk J. M. S. NA CA, FCWA 1967-02-01 Contra Green 149 Risk J. M. Symington NA CA 1941-04-01 The Accountants' Magazine 193 Risk W. S. NA CA, FCWA 1958-06-14 Accountant 716 Risk William Symington NA CA, FCWA 1960-05-21 Accountant 630 Ritchie Andrew MacGregor CA Price, Waterhouse & Co. Paris 1934-10-27 Accountant 578 Ritchie Andrew MacGregor CA Price, Waterhouse & Co. New York 1934-12-01 The Accountants' Magazine 613 Ritchie Hugh FSAA Greenock 1924-06-01 Incorporated Accountants' Journal 252 Ritchie John 25 CA Richard Brown & Co. Edinburgh 1917-05-12 Accountant 471 Ritchie John Richard Brown & Co. Edinburgh 1917-06-01 The Accountants' Magazine 272 Ritchie Robert B. Dundee 1901-03-01 The Accountants' Magazine 182 Ritchie Robert Bower 58 CA W. & R. Ritchie Dundee 1900-02-24 Accountant 213 Ritchie Robert Bower 58 CA W. & R. Ritchie Dundee 1900-04-01 The Accountants' Magazine 253 Road Alfred NA 1952-07-12 Accountant 53 Robb Douglas Baxter 36 CA 1937-02-01 The Accountants' Magazine 88 Robb J. Wright J. Wright Robb & Scobie Glasgow 1912-01-01 Incorporated Accountants' Journal 112 Roberts Arthur Cornelius 76 FCA, KBE A.C Roberts, Wright & Co London 1946-09-28 Accountant 156 Roberts D. R. 57 FCA D. Roberts & Sons Cardiff 1897-09-18 Accountant 884 Roberts Edward FCA Roberts and Baker Leicester 1890-11-08 Accountant 617 Roberts Edward 49 FCA Roberts and Baker Leicester 1890-11-15 Accountant 628 Roberts George William 86 FCA 1942-01-03 Accountant 6 Roberts James Bervie, Kincardineshire 1929-02-01 Incorporated Accountants' Journal 169 Roberts James William 60 FCA Roberts, Hall & Co. Birmingham 1934-04-14 Accountant 510 Roberts John FSAA Manchester 1938-03-01 Incorporated Accountants' Journal 214 Roberts Philip Vaughan NA ACA 1953-12-05 Accountant 630 Roberts Richard F. ACA London 1917-06-23 Accountant 586 Roberts Richard Miles FSAA Kimberley, South Africa 1898-09-01 Incorporated Accountants' Journal 205 Roberts W. NA Ilkeston 1927-02-01 Financial Circular (IMTA) 73 Robertshaw William 83 FSAA Wm. Robertshaw and Myers Keighley 1944-11-01 Accountancy 40 Robertson Alexander NA Moores, Carson & Watson 1946-02-01 The Accountants' Magazine 39 Robertson Alexander James Harrison CA London 1906-05-01 The Accountants' Magazine 285 Robertson Alexander Weir CA A. & J. Robertson 1904-06-01 The Accountants' Magazine 295 Robertson C. W. Woolger, Hennell & Co. London 1916-08-12 Accountant 133 Robertson C. W. Bernard Hennell London 1917-02-17 Accountant 168 Robertson Charles Victor FSAA, FCA (Australia) Hemingway and Robertson Melbourne, Australia 1951-06-01 Accountancy 246 Robertson David FCA(Ireland) 1943-01-23 Accountant 41 Robertson Duncan FCA Holmes & Son London 1926-03-13 Accountant 392

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Robertson Frederick John 78 CA, JP Robertson & Taylor Dundee 1947-12-20 Accountant 399 Robertson George Alexander FCA Minto Robertson & Co London 1930-09-06 Accountant 332 Robertson George Gordon 47 CA London 1914-04-01 The Accountants' Magazine 236 Robertson J. Ernest 20 Alexander Tosh & Son Dundee 1917-05-19 Accountant 492 Robertson J. Ernest 20 Alexander Tosh & Son Dundee 1917-06-01 The Accountants' Magazine 275 Robertson J. Hussey 30 CA Edinburgh 1900-09-22 Accountant 848 Robertson James Constable 83 CA Moody, Stuart & Robertson 1932-04-01 The Accountants' Magazine 220 Robertson James Constable 27 CA 1942-03-01 The Accountants' Magazine 121 Robertson James Edward Wm. Hart Junr. & Wilson Glasgow 1922-02-01 Incorporated Accountants' Journal 129 Robertson James Haldane NA 1943-12-01 The Accountants' Magazine 334 Robertson John Hussey CA Menzies, Robertson & Co. New York, USA 1900-11-01 The Accountants' Magazine 559 Robertson Lewis Alexander CA 1916-05-01 The Accountants' Magazine 263 Robertson P. C. A. & J. Robertson 1940-03-01 The Accountants' Magazine 160 Robertson Patrick ASAA Scotland 1926-04-01 Incorporated Accountants' Journal 258 Robertson Patrick Charles CA A. & J. Robertson 1939-08-01 The Accountants' Magazine 491 Robertson Patrick Charles 80 CA, MA A & J Robertson Edinburgh 1939-08-12 Accountant 219 Robertson R. NA Lowestoft 1920-05-01 Financial Circular (IMTA) 169 Robertson Robert Hope Glasgow 1903-01-24 Accountant 145 Robertson Robert Hope CA L. & T. H. Robertson Glasgow 1903-02-01 The Accountants' Magazine 138 Robertson William FSAA, FFA Edinburgh 1927-02-01 Incorporated Accountants' Journal 181 Robertson William Jack CA 1936-12-01 The Accountants' Magazine 603 Robertson William Miller 1922-09-01 The Institute of Book-Keepers Journal 106 Robertson-Durham J.A. CA A & J Robertson Edinburgh 1909-12-11 Accountant 737 Robin John Alexander 47 CA Allan Charlesworth & Co Rangoon 1933-06-03 Accountant 748 Robin John Alexander 47 CA Allan Charlesworth & Co. Rangoon 1933-11-01 The Accountants' Magazine 582 Robins V. I. NA ACA 1924-12-20 The Balance 223 Robinson A. T. V. NA 1924-09-20 The Balance 165 Robinson Clifford Kossuth 25 S. P. Jenkins Bristol 1916-01-08 Accountant 48 Robinson E. G. NA AACCA 1962-01-06 Accountant 25 Robinson Ernest GCA Winter, Robinson & Sisson Newcastle 1935-09-07 Accountant 348 Robinson George NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 17 Robinson George Moscrop 72 FCA Begbie, Robinson, Cox & Knight London 1935-06-01 Accountant 773 Robinson George Moscrop NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 24 Robinson H. C. NA 1947-03-30 The Accountants' Journal (NZ) 264 Robinson H. W. NA FCA Polden, Robinson & Co. 1965-05-08 Accountant 614 Robinson Howard Waterhouse NA FCA Polden, Robinson & Co. N/A A history of accountants in Ireland 378 Robinson James Vernon A. E. Woodington & Bubb London 1918-09-01 Incorporated Accountants' Journal 233 Robinson Kenneth H. NA FCA Mullens & Robinson Port Talbot 1963-05-18 Accountant 668 Robinson Kenneth Hubert NA 1963-06-01 Accountancy 567 Robinson T. Eaton 76 Glasgow 1926-10-01 Financial Circular (IMTA) 496 Robinson William Sleightholm 83 FCA Robinson, Coulson & Co. Scarborough 1958-03-15 Accountant 326 Robinson Wm 1917-03-01 Financial Circular (IMTA) 121 Robson T. B. NA FCA Price Waterhouse & Co. 1954-06-19 Accountant 690 Roche 1875-09-25 Accountant 10 Rock Charles William FSAA Mauritius 1925-05-01 Incorporated Accountants' Journal 218 Rocke Walter Parker 82 FCA Price Waterhouse & Co London 1951-08-18 Accountant 166 Rodden William Laurence Hamilton NA FCA Belfast N/A A history of accountants in Ireland 378 Rodger W. G. NA APANZ 1947-07-30 The Accountants' Journal (NZ) 9 Rodger W. G. NA Bowden, Bass & Cox 1950-06-30 The Accountants' Journal (NZ) 354 Roe Francis Leslie James & Henry Grace Bristol 1916-01-22 Accountant 115

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Roe Herbert E. ACA Henderson & Davies Sheffield 1912-08-17 Accountant 240 Rogers A.C.W. 77 FCA Rogers, Son & Co Nottingham 1944-07-15 Accountant 34 Rogers J. W. NA Wrexham 1918-11-01 Financial Circular (IMTA) 332 Rogers Richard Sharpe 25 ACA W.L. Jackson, Hesketh & Rogers Liverpool 1925-03-07 Accountant 392 Rogers Thomas Theodore 50 FCA T. Theodore Rogers & Co. Liverpool 1897-01-23 Accountant 106 Rogers William Michael NA ARANZ J. W. K. Lawrence & Co. Christchurch, NZ 1948-11-30 The Accountants' Journal (NZ) 112 Rogerson Robert CA Rogerson & Goldie Kilmarnock 1945-08-01 The Accountants' Magazine 307 Rolland John Henry William 70 CA London 1918-04-01 The Accountants' Magazine 179 Rollit Albert DCL, LL.D London 1922-09-01 Incorporated Accountants' Journal 266 Rollitt Albert 1922-09-01 Associated Accountants' Journal 123 Romanes Charles S. CA Romanes & Munro 1922-12-01 The Accountants' Magazine 579 Romanes James CA Romanes & Aitchison Edinburgh 1914-06-01 The Accountants' Magazine 361 Ronaldson Peter CA Ronaldson & Flett Edinburgh 1914-12-01 The Accountants' Magazine 619 Rooke A. J. NA Greenock 1922-05-01 Financial Circular (IMTA) 152 Rooke A. J. NA Greenock 1925-01-01 Financial Circular (IMTA) 46 Roose Edward Bradley 59 FCA Roose, Mahon & Howarth Liverpool 1892-03-05 Accountant 204 Rorie T. H. B. 41 CA Dundee 1916-09-02 Accountant 203 Rorie T. H. B. CA 1916-09-09 Accountant 223 Rorie T. H. B. Norie & Collier 1916-11-01 The Accountants' Magazine 431 Rorie T. H. B. CA Dundee 1917-03-17 Accountant 271 Rose Andrew Arthur Murray CA Shanghai, China 1945-12-01 The Accountants' Magazine 376 Rose Frederic Robert ASAA Pawson & Leafs Ltd. 1894-01-01 Incorporated Accountants' Journal 79 Rose Hugh NA CA 1942-06-01 The Accountants' Magazine 230 Rose John A. 27 Whitson & Methuen Edinburgh 1915-07-01 The Accountants' Magazine 364 Rose Stewart Alan 26 Cash, Stone & Co. 1918-04-20 Accountant 312 Ross Alexander Fleming Copland FSAA, FCA (Canada) P. S. Ross & Sons Montreal, Canada 1942-02-01 Accountancy 90 Ross Eric Munro CA Lowe, Bingham & Matthews China 1926-02-01 The Accountants' Magazine 84 Ross Eric Munro CA Lowe, Bingham & Matthews Shangai 1926-02-06 Accountant 192 Ross Frederick Alexander 53 CA, FFA London 1933-12-01 The Accountants' Magazine 652 Ross Howard I. NA CA Touche, Ross, Bailey & Smart Montreal 1963-11-02 Accountant 555 Ross Howard I. NA CA Touche, Ross, Bailey & Smart Montreal 1964-07-25 Accountant 104 Ross J. Munn NA CA J. Munn Ross & Co. Glasgow 1934-07-01 The Accountants' Magazine 432 Ross James A. FSAA Aberdeen 1928-04-01 Incorporated Accountants' Journal 254 Ross John A. Whitson & Methuen Edinburgh 1915-06-26 Accountant 852 Ross John D. NA CA Wilson, Stirling & Co. Glasgow 1940-03-01 The Accountants' Magazine 130 Ross John Munn 83 CA 1945-12-01 The Accountants' Magazine 377 Ross John Wardrop 76 CA (Canada), LL.D P. S. Ross & Sons Montreal, Canada 1946-12-01 Accountancy 356 Ross R. C. CA, FPANZ Ross, Purdie & Co. Wellington, NZ 1951-05-30 The Accountants' Journal (NZ) 334 Ross Robert Simmie 25 Macneill & Co. Calcutta 1916-09-23 Accountant 268 Ross William 69 CA Minehead 1915-02-01 The Accountants' Magazine 140 Rothwell A. N. NA Haslingden 1912-12-01 Financial Circular (IMTA) 475 Roughead Francis More CA 1947-12-01 The Accountants' Magazine 477 Rountree Arthur FitzGerald FCA William Wrigley & Son Oldham 1962-11-01 Accountancy 1023 Routh John 52 FCA Leeds 1893-12-09 Accountant 1030 Routledge Walter George 73 ACA Ilford 1943-02-27 Accountant 116 Rowan Peter 76 Ashworth, Rowan & Co Belfast 1947-01-18 Accountant 48 Rowden H. W. NA FPANZ Vickery, Rowden & Starke 1951-03-31 The Accountants' Journal (NZ) 278 Rowe Bertie NA FCA R. H. Jeffs & Rowe Pontypridd & Cardiff 1958-07-19 Accountant 90 Rowe Englebert Walton FCA Payne Bros & Rowe London 1923-05-26 Accountant 790 Rowe George Austin ACA Lord, Foster & Co London 1948-01-10 Accountant 35

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Rowe John William Cramp ASAA Grimsby 1902-12-01 Incorporated Accountants' Journal 58 Rowland Frederick 84 FCA F. Rowland & Co. London 1959-11-21 Accountant 490 Rowland Frederick 84 FCA F. Rowland & Co. London 1959-12-01 Accountancy 698 Rowland Stanley William LLB,FCA,JP 1946-11-09 Accountant 243/2 Rowland Stanley William FCA, LL.B Sellars, Dicksee & Co. 1946-12-01 Accountancy 356 Rowland Thomas Reginald Gregory FSAA W. T. Walton & Son West Hartlepool, London and 1941-11-01 Accountancy 36 Rowland William Henry (Sir) 86 FSAA, JP Southampton 1945-08-04 Accountant 58 Rowlands Frank 51 FCA C. H. Tolley, Rowlands and Co. London 1950-12-01 Accountancy 454 Rowlinson William Thomas FSAA W. T. Rowlinson & Co. Luton 1929-01-01 Incorporated Accountants' Journal 125 Rowlinson William Thomas FSAA Woodthorpe, Bevan & Co London 1929-01-05 Accountant 22 Roxburgh James Murdoch FSAA James M. Brodie & Co. Port Glasgow 1956-09-01 Accountancy 378 Roy Félix Paris 1891-06-13 Accountant 450 Rubery John Evans FCA Birmingham 1938-11-05 Accountant 626 Rudd Edward 72 FCA, JP Waterworth, Rudd and Hare Blackburn 1945-05-26 Accountant 259 Rugman Francis Dudley 51 ACA,KCMG,MC 1946-05-25 Accountant 284 Rumbles George 45 ACA Board, Hill & Whittow Cambridge 1954-07-03 Accountant 31 Runting W.J. 1912-03-23 Accountant 485 Rushton Thomas Preston 1900-01-01 Incorporated Accountants' Journal 68 Rushton Thomas 79 ACA Messrs Rushton, Toulmin and Foster Preston 1938-08-06 Accountant 180 Russ Alfred Rudiger CA Russ, Ferguson & M'Lennan 1945-11-01 The Accountants' Magazine 341 Russell A. T. M. NA Eccles 1927-12-01 Financial Circular (IMTA) 351 Russell Arthur B. JP, FCA Russell & Mason London 1937-03-06 Accountant 355 Russell Charles London 1900-08-18 Accountant 755 Russell Charles 1900-09-01 Incorporated Accountants' Journal 205 Russell Charles Neville FSAA C. Neville Russell & Co. London 1954-02-01 Accountancy 80 Russell Ernest Bethell ACA G.H. Russell & Co Lancaster 1919-03-08 Accountant 183 Russell Francis G. B.W.M. Whitehill London 1918-05-18 Accountant 375 Russell Francis Henry FCA Russell & Co. Cairo 1924-09-20 Accountant 396 Russell Herbert Edward ASAA J. W. Davidson, Cookson & Co. Liverpool 1913-03-01 Incorporated Accountants' Journal 136 Russell Herbert Harvey 70 FCA C.Herbert Smith & Russell Birmingham 1953-01-03 Accountant 26 Russell J. D. NA FCA Binder, Hamlyn & Co. London 1959-06-13 Accountant 730 Russell John Leith 1925-01-01 Financial Circular (IMTA) 11 Russell John Leith 1925-01-01 Financial Circular (IMTA) 46 Russell John NA FCA Craig, Gardner & Co. N/A A history of accountants in Ireland 378 Russell John Dennis NA FCA Binder, Hamlyn & Co. London 1961-02-11 Accountant 155 Russell W. G. A. NA 1951-11-01 Accountancy 403 Rutherford A. C. Glasgow 1909-04-01 Incorporated Accountants' Journal 177 Rutherford J. P. NA ARANZ 1945-12-30 The Accountants' Journal (NZ) 146 Rutherford J. P. NA ARANZ 1951-06-30 The Accountants' Journal (NZ) 361 Rutherford James FCA Spicer & Pegler 1946-12-28 Accountant 0.35 Rutter R. G. NA Batley 1927-06-01 Financial Circular (IMTA) 214 Rutter Stanley 40 ACA 1939-11-04 Accountant 498 Ryan John Stanley ACA Gane, Jackson, Jeffreys & Freeman London 1916-07-15 Accountant 56 Ryder Thaddeus FCA Thaddeus Ryder & Co Birmingham 1919-02-01 Accountant 83 Ryder Thomas Alfred FCA Cassleton Elliott & Co. London 1956-08-18 Accountant 174 Ryland Frank 29 FCA C. A. Harrison, Barratt, West & Thorley Birmingham 1889-09-28 Accountant 504 Rymer Charles Alfred ACA York 1939-10-28 Accountant 454 Sadler Harold 70 ACA Finney, Son & Sadler Liverpool 1937-12-18 Accountant 836 Saffery Francis Joseph 72 Saffery Sons & Co London 1933-01-21 Accountant 80 Saffery Joseph John 67 FCA J. J. Saffery, Sons & Co. London 1900-07-28 Accountant 693

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Sainsbury Richard Basden 1946-06-01 The Institute of Book-Keepers Journal 29 Sainsbury W. Noel 1895-04-01 Incorporated Accountants' Journal 118 Saint J. Jackson FCA J. Jackson Saint & Co Carlisle 1918-11-02 Accountant 244 Saint Roland Cyril 49 FCA J. Jackson Saint & Co Carlisle 1940-01-27 Accountant 91 Salaman Frederick Seymour 84 FCA Elles, Salaman & Co London 1949-03-19 Accountant 229 Salmon Henry Thomas 81 ACA, FSAA H.T. Salmon & Co London 1946-11-09 Accountant 244 Salmon Henry Thomas 80 FSAA, ACA H. T. Salmon and Co. London 1946-12-01 Accountancy 356 Salmons Edward ACA Manchester 1941-05-24 Accountant 399 Samson Bernard FCA Joseph Gillott & Sons Birmingham 1940-02-17 Accountant 183 Samson Charles FSAA Kirriemuir 1927-07-01 Incorporated Accountants' Journal 381 Samuels Lawrence Launcelot FCA Jones, Crrewdson & Youatt Manchester 1938-03-26 Accountant 422 Sanders Charles Fletcher FSAA Wm. Sanders & Sons Cardiff 1936-02-01 Incorporated Accountants' Journal 154 Sanders Charles Fletcher FSAA William Sanders & Sons Cardiff 1936-02-25 Accountant 239 Sanders George Forrest 56 FCA Harmood Banner, Lewis & Mounsey Liverpool & London 1960-04-30 Accountant 546 Sanders William W. Sanders & Sons Cardiff 1903-03-01 Incorporated Accountants' Journal 126 Sanderson Henry Leslie 63 CA Musselburgh 1920-11-01 The Accountants' Magazine 581 Sandilands George 31 1917-04-14 Accountant 376 Sandison William Robert NA 1943-12-01 The Accountants' Magazine 334 Sandland John Thomas FSAA E. Geen & Co Stoke-on-Trent 1941-01-25 Accountant 80 Sands Cecil Richard 37 ACA London 1934-04-14 Accountant 510 Sangster Bannerman 49 FCA, FTII Slough 1951-01-06 Accountant 23 Sansom Harry 71 FCA Sansom, Bell & Co. Darlington 1956-07-21 Accountant 70 Sargeant H. G. NA 1964-05-01 Accountancy 473 Sassienie Samuel FCA W.H. Barnes & Co London 1953-01-24 Accountant 103 Satterthwaite L. M. NA FPANZ W. E. C. Reid & Co. Dunedin, NZ 1951-03-31 The Accountants' Journal (NZ) 266 Satterthwaite L. M. NA FPANZ W. E. C. Reid & Co. Dunedin, NZ 1952-04-01 The Accountants' Journal (NZ) 268 Saunders A. F. NA ACA, ASAA Spicer & Pegler London 1913-08-01 Financial Circular (IMTA) 256 Saunders Albert Frederick FCA, FSAA A. F. Saunders & Co. London 1942-02-07 Accountant 81 Saunders Charles Patrick CA Kemp, Chatteris, Nichols, Sendell & Co. London 1939-06-01 The Accountants' Magazine 342 Saunders E. G. Ryde 1897-03-20 Accountant 310 Saunders Francis W.H. NA FCIS 1953-06-06 Accountant 680 Saunders George Forrest FCA Lewis and Mounsey Liverpool 1960-05-01 Accountancy 256 Saunders Gwilym Essex FSAA Saunders, Horton & Co. Cardiff 1918-10-01 Incorporated Accountants' Journal 5 Saunders Gwilym Essex ASAA Saunders, Horton & Co. Cardiff 1918-10-05 Accountant 182 Saunders John Thomas FSAA Cardiff 1918-05-01 Incorporated Accountants' Journal 150 Saunders Walter 76 FCA 1942-01-31 Accountant 67 Savage William Frederick FSAA Johannesburg 1909-05-01 Incorporated Accountants' Journal 199 Savill Henry Norman 71 ACA Wimbourne 1945-09-29 Accountant 150 Sawyer George Harry FCA Sharp, Parsons & Co Birmingham 1942-11-14 Accountant 298 Sawyer John Steggall 79 FCA J & J Sawyer & Co London 1946-02-09 Accountant 74 Sayer Howard Edward 44 ACA Wenham Bros. & Co. Birmingham 1933-08-12 Accountant 254 Sayers Alfred George 78 FCA A.G. Sayers, Seaton & Butterworth London 1941-02-08 Accountant 116 Sayers Eric NA 1976-07-01 Institute Newsletter 2 Sayers Eric NA FCA 1977-07-01 Institute Newsletter 1 Scamell R. F. ACA Peat, Waterhouse & Co. Cairo 1916-05-06 Accountant 516 Scamell Reginald Frank ASAA Peat, Waterhouse & Co. Cairo 1916-05-01 Incorporated Accountants' Journal 168 Scampton Alfred Harry FSAA Scampton, Brown & Meadow Wigan 1924-08-01 Incorporated Accountants' Journal 285 Scampton Alfred Harry FSAA Scampton, Brown & Meadow Wigan 1924-08-09 Accountant 204 Scarlett John Walter ASAA Ramsgate 1921-05-01 Incorporated Accountants' Journal 153 Schofield Joseph FSAA Manchester 1903-07-01 Incorporated Accountants' Journal 226

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Scholes Samuel NA Appleby & Wood Manchester 1954-01-09 Accountant 51 Sclanders Andrew Richmond Dymock, MacShane & Sclanders Wellington, NZ 1947-12-30 The Accountants' Journal (NZ) 183 Scobie John C. 66 CA Price Waterhouse & Co New York 1944-08-19 Accountant 97 Scobie John Crockhart 66 Price, Waterhouse & Co. New York 1944-11-01 The Accountants' Magazine 316 Scobie Lawrence FSAA Glasgow 1928-04-01 Incorporated Accountants' Journal 254 Scollick Thomas William FSAA Forster Scollick & Co Newcastle-upon-Tyne 1948-06-05 Accountant 454 Scollick Thomas William FSAA Forster, Scollick & Co. Newcastle-upon-Tyne 1948-07-01 Accountancy 172 Scott Andrew 56 CA Edinburgh 1911-03-01 The Accountants' Magazine 165 Scott Angus Newton 82 FCA 1959-01-03 Accountant 22 Scott Archibald Bain Birkmyre 75 CA 1944-08-01 The Accountants' Magazine 280 Scott Ebenezer Erskine CA R.& E. Scott Edinburgh 1897-07-01 The Accountants' Magazine 447 Scott Frederick NA CA 1933-05-01 The Accountants' Magazine 276 Scott Herbert L. J. W. Stewart & Co. Glasgow 1918-04-01 The Accountants' Magazine 171 Scott Herbert Lawson J. W. Stewart & Co. Glasgow 1917-07-14 Accountant 38 Scott Hugh Aitken, Mackenzie & Clapperton Glasgow 1915-11-06 Accountant 572 Scott Hugh NA Nairn, Bowes & Craig Glasgow 1945-07-01 The Accountants' Magazine 271 Scott Hugh Alister 25 CA Scott-Moncrieff, Thomson & Shiells 1936-06-01 The Accountants' Magazine 345 Scott Ian 26 CA 1924-08-01 The Accountants' Magazine 519 Scott John CA Winnipeg, Canada 1920-05-01 The Accountants' Magazine 346 Scott John M. CA G.T. Clunie & Scott Edinburgh 1946-07-06 Accountant 12 Scott John M'Dougall CA George T. Clunie & Scott 1946-07-01 The Accountants' Magazine 262 Scott John Robert CA Thomson M'Lintock & Co. 1940-06-01 The Accountants' Magazine 268 Scott Joseph Alexander Wright CA 1936-12-01 The Accountants' Magazine 601 Scott Joseph Henry ASAA Hull 1932-08-01 Incorporated Accountants' Journal 430 Scott Robert Finlay CA 1942-02-01 The Accountants' Magazine 78 Scott Robert Thomas Hunter NA 1946-02-01 The Accountants' Magazine 39 Scott Theodore Crosbie CA 1946-09-01 The Accountants' Magazine 327 Scott Thomas CA 1910-05-01 The Accountants' Magazine 284 Scott Thomas CA Edinburgh 1910-06-01 The Accountants' Magazine 327 Scott Thomson 33 CA 1916-06-17 Accountant 692 Scott Thomson 33 1916-07-01 The Accountants' Magazine 328 Scott W. L. FSAA Peterhead 1927-07-01 Incorporated Accountants' Journal 381 Scott W.Ernest ACA Scott & Wheatley Hull 1920-12-11 Accountant 652 Scott William Albert 90 FCA W.A. Scott & Co London 1946-06-01 Accountant 307 Scott William Paterson CA W. P. & J. A. Scott Edinburgh 1926-11-01 The Accountants' Magazine 513 Scott-Foster Tom 73 Portsmouth 1918-10-01 Financial Circular (IMTA) 290 Scott-Taggart Jack Harry 32 ASAA, FIMTA Berwick-upon-Tweed 1943-11-01 Accountancy 40 Scrimgeour William Douglas 55 CA 1945-12-01 The Accountants' Magazine 375 Scrivener Thomas Partington 67 FCA Kingston-on-Thames 1900-02-03 Accountant 141 Scroggie Valentine Powell FSAA Fowler, Scroggie & Co. Buenos Aires 1924-11-01 Incorporated Accountants' Journal 30 Scrutton Lord Justice 1934-09-01 Incorporated Accountants' Journal 423 Seaman A. M. NA FPANZ Seaman and Shove Auckland, NZ 1952-04-01 The Accountants' Journal (NZ) 263 Seaman A. M. NA McCulloch, Butler & Spence Auckland, NZ 1952-04-01 The Accountants' Journal (NZ) 274 Seaman Ernest E.J. ACA Barnes, Dunn & Boughton London 1917-03-17 Accountant 258 Searell N. R. NA APANZ E. C. Searell and Son Christchurch, NZ 1951-05-30 The Accountants' Journal (NZ) 334 Searle G. W. NA 1963-03-01 Accountancy 221 Seaton Christian Hollis 47 FCA A.G. Sayers, Seaton & Butterworth 1937-05-01 Accountant 614 Seatree William Ernest FCA 1945-12-01 The Accountants' Magazine 378 Seatree William Ernest 68 FCA Price Waterhouse & Co London 1945-11-17 Accountant 246 Sedgwick John NA FCA J. Sedgwick & Co. Dublin N/A A history of accountants in Ireland 379

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Seed Herbert Edward 62 ACA, ASAA Price Waterhouse & Co London 1949-07-23 Accountant 102 Seggie J. Stewart NA CA, FSAA 1940-11-01 The Accountants' Magazine 447 Seidman J. S. NA CPA 1956-10-06 Accountant 360 Seidman J. S. NA CPA 1959-04-25 Accountant 491 Selby James B. NA Whitehaven 1922-08-01 Financial Circular (IMTA) 225 Selkirk David CA J. L. & T. L. Selkirk Glasgow 1938-04-01 The Accountants' Magazine 213 Selkirk James Landells 1904-04-01 Incorporated Accountants' Journal 169 Selkirk James Landells 1904-05-01 Incorporated Accountants' Journal 176 Selkirk Thomas Landells CA Glasgow 1909-04-01 Incorporated Accountants' Journal 176 Selkirk William 47 CA Howie, Selkirk & Jackson Glasgow 1929-05-01 The Accountants' Magazine 294 Sellar John 21 Whyte & Williamson Aberdeen 1918-05-01 The Accountants' Magazine 202 Sells Elijah Watt CPA Haskin & Sells New York 1924-03-29 Accountant 516 Sells Elijah Watt Haskins & Sells New York, Chicago &c. 1924-04-01 Incorporated Accountants' Journal 197 Sells Mrs. Elijah W. Connecticut 1922-04-01 Incorporated Accountants' Journal 156 Selmon Howard Russell 53 ACA 1953-10-31 Accountant 513 Semper Cecil FSAA Liverpool 1950-04-01 Accountancy 144 Sen Rabindra Nath NA FCA Price Waterhouse Peat & Co. India 1963-01-05 Accountant 27 Sendell George Ernest FCA Kemp Chatteris, Nichols, Sendell &Co London 1941-06-14 Accountant 445 Sendell George Ernest Kemp, Chatteris, Sendell & Co. 1941-07-01 Accountancy 186 Senington Edgar Tarr 52 FCA E. T. Senington & Co. Bristol 1958-10-01 Accountancy 564 Service Hugh L. Marwick, Mitchell, Peat & Co. Saskatchewan, Canada 1917-04-01 The Accountants' Magazine 194 Severs Alfred Milligan ASAA Hull 1927-04-01 Incorporated Accountants' Journal 230 Sewell Richard 65 CA, FFA Sewell, Hutchinson & Co London 1930-10-04 Accountant 464 Sewell Richard 65 CA, FFA Gibraltar 1930-11-01 The Accountants' Magazine 563 Shah Natverlal Jekishandas FSAA, FCA (India) Delal and Shah Bombay, India 1954-08-01 Accountancy 328 Shairp John Walter 45 CA Wood & Hanna 1940-09-01 The Accountants' Magazine 399 Shand A. G. Didcot 1924-06-20 The Balance 138 Shand David FSAA Sydney, Australia 1951-07-01 Accountancy 288 Shand Edward Mortimer 39 CA Mengens, King & Simson Calcutta 1901-11-01 The Accountants' Magazine 505 Shankland Alfred 58 FSAA Alfred Shankland & Sons Cardiff and Barry 1942-01-01 Accountancy 72 Shankland Frank Herbert 39 FSAA Alfred Shankland & Sons Cardiff and Barry 1950-11-01 Accountancy 420 Shanks John NA FCA N/A A history of accountants in Ireland 379 Shanks Joseph FAA Clontarf 1918-06-01 Associated Accountants' Journal 52 Sharles Frederick Francis 75 FCA F. F. Sharles & Co. London 1960-09-24 Accountant 403 Sharp Arthur Francis 60 FSAA Hilton, Sharp & Clarke London 1940-08-10 Accountant 112 Sharp Elkanah Mackintosh FCA Sharp, Parsons & Co Birmingham 1906-05-16 Accountant 764 Sharp Fred Bernard ACA Sharp, Betts & Co Nottingham 1936-12-12 Accountant 802 Sharp Harold Arthur 50 FCA Sharp, Parsons & Co Birmingham 1932-05-07 Accountant 618 Sharp J. A. E. Guthrie & Co. Manchester 1903-06-01 Incorporated Accountants' Journal 204 Sharp Kenneth 83 Baker Tilley 2009-10-01 Northern Account 10 Sharp Kenneth Johnston NA FCA Armstrong, Watson & Co. Carlisle 1974-07-01 Institute Newsletter 1 Sharp Luke Jesson Birmingham 1916-08-12 Accountant 133 Sharp Luke Jesson Birmingham 1916-09-01 Incorporated Accountants' Journal 279 Sharp Robert Colombo ACA 1929-08-03 Accountant 147 Sharp Thomas Francis 66 ACA C.J. Ryland & Co Bristol 1927-08-26 Accountant 255 Sharp William 80 CA M'Farlane, Hutton & Patrick Glasgow 1944-01-01 The Accountants' Magazine 8 Sharpe Arthur Calvert 86 Sharpe and Sharpe Huddersfield 1942-05-02 Accountant 251 Shaw C. R. Norcliffe Spencer Halifax 1918-05-04 Accountant 337 Shaw Ernest Blackburn 77 FSAA Huddersfield 1950-01-01 Accountancy 42 Shaw Hugh Robert FAA London 1917-12-01 Associated Accountants' Journal 208

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Shaw John Henry 45 Maw, Shaw & Collins Liverpool 1898-03-26 Accountant 329 Shaw Martin FCA Martin Shaw, Leslie & Shaw Belfast 1912-01-13 Accountant 65 Shaw Martin NA FCA Martin Shaw, Leslie and Shaw Belfast N/A A history of accountants in Ireland 379 Shaw William Henry 83 FCA, JP W.H. Shaw & Sons Dewsbury 1940-06-15 Accountant 652 Shaw Wm Glasgow 1907-08-01 Incorporated Accountants' Journal 278 Sheard Theodore S. ACA Theo S. Sheard, Carr & Vickers Liverpool 1919-11-08 Accountant 394 Shearer George FSAA Banff 1915-11-01 Incorporated Accountants' Journal 42 Sheddon Leslie Herbert FCA Leslie H. Sheddon & Co Burton-on-Trent 1929-10-26 Accountant 493 Sheedy Edward Patrick Michael 78 FSAA, FCA (Australia) E. P. M. Sheedy & Son Sydney, Australia 1952-08-01 Accountancy 294 Sheilds Edward Tyndall ASAA Kimberley, South Africa 1900-05-01 Incorporated Accountants' Journal 140 Sheilds Edward Tyndall ASAA Kimberley, South Africa 1900-05-01 Incorporated Accountants' Journal 147 Sheldrake Harry Daking 92 FCA Luckin & Sheldrake Chelmsford 1962-12-15 Accountant 794 Shennan John FSAA Buenos Aires 1939-12-01 Accountancy 76 Shennan John Eric 32 Howard, Pim & Hardy Johannesburg 1918-12-01 The Accountants' Magazine 466 Shepherd Edgar T. NA FCA Gilbert, Shepherd, Owen & Co. Cardiff 1961-07-22 Accountant 118 Shepherd Gilbert NA FCA Gilbert, Shepherd, Owen & Co. Cardiff 1957-11-16 Accountant 574 Shepherd Gilbert David NA 1949-03-19 Accountant 225 Shepherd Gilbert David 78 Gilbert Shepherd, Owen & Co. Cardiff 1958-06-01 Accountancy 279 Shepherd Gilbert David 78 FCA Gilbert, Shepherd, Owen & Co. Cardiff 1958-06-14 Accountant 734 Shepherd Gilbert David 76 Gilbert Shepherd, Owen & Co. Cardiff 1958-07-01 Accountancy 327 Shepherd Maurice Paul FCA Knox, Cropper & Co London 1923-02-24 Accountant 312 Shepherd Gilbert D. NA Gilbert Shepherd, Owen & Co. Cardiff 1950-01-30 The Accountants' Journal (NZ) 201 Sheppard Alfred Kenneth NA 1962-08-01 Accountancy 727 Sheppard Alfred Kenneth NA FCA Bullimore & Co. Norwich 1962-08-11 Accountant 176 Shiells C. J. NA CA 1931-03-01 The Accountants' Magazine 176 Shiells Courtenay John NA CA Scott-Moncrieff, Thomson & Shiells 1931-04-01 The Accountants' Magazine 208 Shiells Courtney John 81 CA Scott-Moncrieff, Thomson & Shiells Edinburgh 1939-04-29 Accountant 566 Shiells Courtney John 81 CA Scott-Moncrieff, Thomson & Shiells Edinburgh 1939-05-01 The Accountants' Magazine 283 Shiells Courtney John 1940-03-01 The Accountants' Magazine 160 Shiells Henry Kenward CA Scott Moncrieff, Thomson & Shiells 1917-11-01 The Accountants' Magazine 454 Shiells John Temple Lyall 27 CA 1928-08-01 The Accountants' Magazine 493 Shinwell Emmanuel NA 1967-12-01 Contra Green 175 Shipley Ronald Harry 58 FCA Shipley, Blackburn, Sutton & Co. London 1958-04-26 Accountant 513 Shirley P. H. NA 1961-08-26 Accountant 283 Shorrock Ernest George FSAA E. G. Shorrock & Co. Seattle 1932-12-01 Incorporated Accountants' Journal 87 Short Frederick 1910-06-01 Incorporated Accountants' Journal 207 Short Harry ACA Sheffield 1913-05-31 Accountant 847 Short Samuel Edward FSAA Short Brothers Chesterfield 1914-06-01 Incorporated Accountants' Journal 270 Short Septimus FCA Septimus Short and Co. Sheffield 1890-06-21 Accountant 333 Short William 61 FCA William and W. Dudley Short Birmingham 1888-03-31 Accountant 200 Shott Eustace John NA FCA Craig, Gardner & Co. N/A A history of accountants in Ireland 380 Shove H. W. NA FPANZ 1952-02-01 The Accountants' Journal (NZ) 214 Showell Alfred Ernest FSAA London 1926-12-01 Incorporated Accountants' Journal 84 Shrimpton R. D. S. NA FCA 1966-10-01 Contra Green 91 Shuttleworth James J. Norman Lister Halifax 1917-10-01 Incorporated Accountants' Journal 6 Shuttleworth Kenneth George NA FCA T. G. Shuttleworth & Son Sheffield 1961-12-16 Accountant 794 Shuttleworth Stanley Fergusson FCA Cooper & Cooper London 1964-02-22 Accountant 246 Shuttleworth Thomas Ernest FCA T. G. Shuttleworth & Son Sheffield 1922-07-08 Accountant 74 Shuttleworth Thomas George FCA T.G. Shuttleworth & Son Sheffield 1920-12-25 Accountant 688 Sidaway Frederick Emanuel 55 FCA, MC Frederick E.Sidaway Birmingham 1953-04-25 Accountant 514

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Sievwright William Barclay 69 Moir, Wood & Co. Perth, Scotland 1947-10-01 Accountancy 252 Silcock Bertram 68 FCA Bertram Silcock & Co Warrington 1950-06-24 Accountant 721 Silvester Percy ASAA Cooper Brothers & Co. London 1915-11-01 Incorporated Accountants' Journal 34 Silvey Thomas FSAA Thomas Silvey & Co. Manchester 1930-02-01 Incorporated Accountants' Journal 205 Silvey Thomas FSAA Thomas Silvey & Co Manchester 1930-02-08 Accountant 173 Sim G. H. S. Brewis, Rainie & Boyd Edinburgh 1917-06-01 The Accountants' Magazine 275 Simmers S.Easton CA Glasgow 1945-03-03 Accountant 108 Simmers Samuel Easton CA S. Easton Simmers & Co. 1945-04-01 The Accountants' Magazine 138 Simmons Alfred FCA Alfred Simmons & Co Redhill 1926-01-02 Accountant 11 Simon Robert Percy 47 ASAA Sheffield 1939-04-01 Accountancy 271 Simpkins John G. NA 1965-02-01 Accountancy 123 Simpson Alexander James CA London 1903-06-27 Accountant 851 Simpson Jack W. Glasgow 1916-12-23 Accountant 603 Simpson R. G. NA CA Chiene & Tait 1941-08-01 The Accountants' Magazine 406 Simpson Robert Gordon NA CA Chiene & Tait 1951-06-30 Accountant 639 Simpson Robert Gordon 71 CA Chiene & Tait Edinburgh 1958-08-02 Accountant 143 Simpson Sholto Douglas 18 Bannatyne and Guthrie Glasgow 1906-11-01 The Accountants' Magazine 513 Simpson Thomas 67 Thomas Simpson & Co. Birmingham 1898-08-27 Accountant 831 Simpson Thomas Henry ACA John Gordon, Harrison, Taylor & Co. Leeds 1934-12-22 Accountant 888 Simson Alan George 52 CA 1940-06-01 The Accountants' Magazine 269 Simson Anstruther Frank CA London 1931-01-01 The Accountants' Magazine 6 Sinclair Charles John 81 ASAA London 1934-07-14 Accountant 48 Sinclair Charles John ASAA London 1934-08-01 Incorporated Accountants' Journal 419 Sinclair Hector John Kennedy FCA Wilson, Hennessey & Crawford 1952-04-19 Accountant Irish Supplement 49 Sinclair Hugh William FSAA Melbourne, Australia 1908-07-01 Incorporated Accountants' Journal 232 Sinclair John Maynard 56 1953-02-14 Accountant Irish Supplement 24 Sinclair Malcom Patrick 45 FCA Malcolm P. Sinclair & Co. 1952-08-16 Accountant Irish Supplement 108 Sinclair Malcom Patrick FCA 1953-04-18 Accountant Irish Supplement 50 Sinclair Robert Hunter Glasgow 1917-09-01 Incorporated Accountants' Journal 258 Sinclair Speirs Paton CA Chiene & Tait 1919-04-01 The Accountants' Magazine 213 Sinclair Speirs Paton CA Chiene & Tait 1919-04-01 The Accountants' Magazine 213 Sinclair Thos. Ord CA Welsh, Walker & Macpherson 1916-11-01 The Accountants' Magazine 465 Sinden Harry William Thorpe 32 ACA Creasey, Son & Wickenden Battle 1943-01-23 Accountant 41 Sinfield Edward 47 ASAA R. H. Bridgwater & Co. Birmingham 1945-03-01 Accountancy 122 Singleton John Thomas 70 FCA Singleton, Carter & Co. Nottingham 1958-10-11 Accountant 459 Sinkinson Benjamin Rigg 61 FSAA, FIMTA Bradford 1950-10-01 Accountancy 378 Sinnott Ernest NA FSAA, FIMTA 1956-06-16 Accountant 677 Sirkin David 67 FCA Thornton Baker & Co. 1963-11-01 Accountancy 1060 Sirkin David FCA Thornton, Baker & Co. London 1963-11-16 Accountant 639 Sisson Henry A. NA FCA Winter, Robinson & Sisson Newcastle-upon-Tyne 1938-03-05 Accountant 316 Sisson J. Arnott FCA Sisson & Allden Newcastle 1927-02-12 Accountant 251 Skinner Patrick William Cumming 39 CA 1947-04-01 The Accountants' Magazine 167 Skyes John Edward FSAA Huddersfield 1937-12-25 Accountant 863 Slack Ralph Gordon NA FCA Carlill, Burkinshaw & Ferguson Hull 1961-11-11 Accountant 627 Slade William Alfred 64 FCA, JP Twickenham 1928-07-07 Accountant 10 Sladen Rupert FCA Josiah Beddow & Son London 1958-09-13 Accountant 331 Slater Harry 78 FSAA Slater & Dominy Cambridge 1945-11-17 Accountant 247 Sliman Archibald Sliman & Fisher Glasgow 1925-10-01 Incorporated Accountants' Journal 46 Slimmings W. K. M. NA A. C. Philp & Co. Dunfermline 1935-05-01 The Accountants' Magazine 276 Sloan Alexander 85 CA Glasgow 1928-01-01 The Accountants' Magazine 4

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Sloan D. Norman NA Alexander Sloan & Co. 1944-11-01 The Accountants' Magazine 317 Sloan D. Norman NA CA 1945-07-01 The Accountants' Magazine 270 Sloan David Norman NA CA Alexander Sloan & Co. 1940-04-01 The Accountants' Magazine 178 Sloan Herbert Cochrane 63 1946-11-01 The Accountants' Magazine 376 Sloan David Norman 81 CA,JP,BL Alexander Sloan & Co Glasgow 1953-01-31 Accountant 128 Sloane Francis Napier 45 CA 1901-07-01 The Accountants' Magazine 383 Slocombe Joseph FCA Howard Smith, Slocombe & Co. Birmingham 1899-05-13 Accountant 544 Smail John Isdale 34 CA Dundee 1919-02-01 The Accountants' Magazine 115 Smail John Isdale 34 CA London 1919-02-01 The Accountants' Magazine 115 Smalley Robert Edwin FCA Moore & Smalley Preston 1947-02-01 Accountant 80 Smallpiece Basil NA ACA 1957-10-12 Accountant 421 Smallpiece Basil N/A Dictionary of business biography 190 Smallwood P.W.S. ACA G.Dixey & Co London 1944-06-10 Accountant 274 Smart Alfred 79 ACA W.F. Smart, Son & Bloor London 1931-11-28 Accountant 724 Smart Frederick B. FCA Frederick B Smart & Co London 1916-08-26 Accountant 176 Smart Frederick Bertram FCA F. B. Smart & Co. London 1916-09-01 Incorporated Accountants' Journal 279 Smart Frederick Bertram 62 FCA Walton-on-Thames 1893-12-09 Accountant 1030 Smart W. Hunter NA CA Hunter Smart & Dickison 1938-06-01 The Accountants' Magazine 348 Smart William Fleet 71 ACA W. F. Smart & Son London 1894-05-12 Accountant 436 Smeaton John 73 1877-07-07 Accountant 13 Smeaton Patrick Walter CA 1928-11-01 The Accountants' Magazine 545 Smedley William Thomas 83 FCA 1934-12-01 Accountant 791 Smethurst Thomas 74 KBE, JP, FCA Manchester 1935-02-02 Accountant 326 Smiles William Whiteley FCA W.W. Smiles & Co London 1937-09-25 Accountant 424 Smith Adam Davidson 84 CA Edinburgh 1933-01-14 Accountant 41 Smith Adam Davison 84 CA 1933-02-01 The Accountants' Magazine 90 Smith Adam Gillies CA North Berwick 1900-02-01 The Accountants' Magazine 124 Smith Alan Rae NA FCA Deloitte, Plender, Griffiths & Co. 1956-10-06 Accountant 358 Smith Alan Rae 76 FCA Deloitte, Plender, Griffiths & Co. 1961-07-22 Accountant 116 Smith Alexander Hutchison 59 CA Rattray Brothers & Smith 1904-12-01 The Accountants' Magazine 567 Smith Andrew Nicol Campbell 74 FSAA Glasgow 1942-10-01 Accountancy 20 Smith Andrew Pattison FSAA A. P. Smith & Co. Manchester 1910-03-01 Incorporated Accountants' Journal 130 Smith Arthur 1918-09-14 Accountant 140 Smith Arthur John 57 CA, CPA 1942-08-01 The Accountants' Magazine 322 Smith Arthur Lyon 65 ACA Gray, Stainforth & Co. 1955-04-09 Accountant 414 Smith Aubrey Fairer FAA 1918-09-01 Associated Accountants' Journal 87 Smith C. A. NA McCulloch, Butler & Spence 1947-07-30 The Accountants' Journal (NZ) 31 Smith C. A. NA 1949-03-30 The Accountants' Journal (NZ) 218 Smith C. Herbert NA FCA C. Herbert Smith & Russell 1937-10-02 Accountant 432 Smith Charles Alfred NA FPANZ McCulloch, Butler & Spence 1947-03-30 The Accountants' Journal (NZ) 261 Smith Charles Cox ACA Birmingham 1917-06-02 Accountant 528 Smith Charles Herbert 70 FCA C.Herbert Smith & Russell Birmingham 1941-06-28 Accountant 470 Smith Clare NA FCA Hudson Smith, Briggs & Co. 1932-07-02 Accountant 3 Smith Clare FCA Kemp Chatteris, Nichols, Sendell &Co London 1941-03-15 Accountant 220 Smith Claud Eastlake 59 FCA Sydenham 1940-12-07 Accountant 429 Smith Clifford T. Charles Comins & Co. 1917-09-15 Accountant 204 Smith Cornelius Frederick NA FCA Deloitte Haskin & Sells Dublin N/A A history of accountants in Ireland 380 Smith D. E. J. W. Stewart & Co. Glasgow 1918-11-01 The Accountants' Magazine 416 Smith D. Johnstone NA CA Smith & Williamson 1925-06-01 The Accountants' Magazine 342 Smith Dan FAA 1920-03-01 Associated Accountants' Journal 59

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Smith David Johnstone 88 CA, LL.D Glasgow 1947-03-01 Accountancy 70 Smith David Johnstone CA Smith & Williamson 1947-04-01 The Accountants' Magazine 166 Smith Eric Pendrell FSAA London 1935-06-01 Incorporated Accountants' Journal 324 Smith Frank NA Widnes 1928-08-01 Financial Circular (IMTA) 272 Smith G. W. ASAA Bradford 1903-10-01 Incorporated Accountants' Journal 4 Smith George CA 1929-11-01 The Accountants' Magazine 523 Smith George 57 ASAA Northumberland 1953-07-01 Accountancy 244 Smith George Osler Howard 81 FCA Howard Smith, Thompson & Co. Birmingham 1961-04-01 Accountancy 246 Smith George William FCA Smith & Garton Huddersfield 1961-10-14 Accountant 527 Smith Gerald Osler Howard 82 FCA Howard Smith Thompson & Co. Birmingham 1961-04-08 Accountant 423 Smith Gilbert Parker W. T. Walton Hartlepool 1918-02-01 Incorporated Accountants' Journal 90 Smith H. Gordon NA FCA Keeling & Co. 1965-06-19 Accountant 855 Smith Harry FCA, F.C.I.S Edward, Judson Mills & Co London 1925-11-07 Accountant 722 Smith Henry FCA Edward Judson Mills & Co. London 1925-12-01 Incorporated Accountants' Journal 96 Smith Henry NA 1931-06-01 The Accountants' Magazine 341 Smith Henry CA Smith & Wallace Kilmarnock 1942-12-01 The Accountants' Magazine 390 Smith Henry Sutcliffe 39 ACA Spenser, Wilson & Co Halifax 1942-12-12 Accountant 360 Smith Herbert A. P. Smith & Co. Manchester 1916-09-01 Incorporated Accountants' Journal 272 Smith Howard S. FCA Howard Smith, Slocombe & Co Birmingham 1912-06-22 Accountant 953 Smith J. Turnbull NA CA, LL.D 1916-04-01 The Accountants' Magazine 222 Smith Jack Ashworth 62 FCA 1962-06-02 Accountant 733 Smith James 68 1944-12-01 The Accountants' Magazine 350 Smith James Aikman CA J. Aikman Smith & Wells 1931-03-01 The Accountants' Magazine 150 Smith James Edward Brooke ACA Tiptaft & Smith Mexborough 1955-12-17 Accountant 694 Smith James Geddes Baird CA Moores, Carson & Watson Glasgow 1916-02-26 Accountant 264 Smith James Stuart CA Sutton 1936-08-01 The Accountants' Magazine 480 Smith John CA Croydon 1922-04-01 The Accountants' Magazine 212 Smith John Hudson FCA Hudson Smith, Briggs & Co Bristol 1906-07-07 Accountant 16 Smith John Q. 19 Glasgow 1916-10-14 Accountant 344 Smith John Q. 19 Glasgow 1916-11-01 The Accountants' Magazine 433 Smith John Turnbull 86 CA, FFA Mackenzie & Smith 1929-12-01 The Accountants' Magazine 583 Smith Joseph Brown CA, FFA Melbourne, Australia 1911-06-01 The Accountants' Magazine 327 Smith Knowles NA ARANZ 1948-03-30 The Accountants' Journal (NZ) 270 Smith Lancelot J. C. D. Parkison Wigan 1916-08-26 Accountant 176 Smith Lawley Tavener 81 FCA B. Smith & Son & Wilkie Wolverhampton 1934-11-17 Accountant 717 Smith Mary Harris 88 FCA 1934-10-13 Accountant 496 Smith R. J. NA CA Mitchell & Smith 1940-06-01 The Accountants' Magazine 273 Smith R. J. NA 1946-04-01 The Accountants' Magazine 141 Smith R. Morrison CA 1935-05-01 The Accountants' Magazine 273 Smith R. Morrison NA CA 1936-04-01 The Accountants' Magazine 205 Smith R. W. NA 1962-09-01 Accountancy 740 Smith Ralph E. NA APANZ Lake and Lake Christchurch, NZ 1951-04-30 The Accountants' Journal (NZ) 318 Smith Reginald Harper ASAA Harper Smiths Norwich 1911-06-24 Accountant 964 Smith Reginald Harper ASAA Harper Smiths Norwich 1911-07-01 Incorporated Accountants' Journal 263 Smith Richard 80 FSAA Richard Smith & Son Newcastle 1933-03-04 Accountant 303 Smith Richard FSAA Richard Smith & Son Newcastle-upon-Tyne 1933-03-01 Incorporated Accountants' Journal 193 Smith Robert 34 CA 1943-06-01 The Accountants' Magazine 198 Smith Robert Bain CA Henderson & Loggie Dundee 1923-11-01 The Accountants' Magazine 583 Smith Robert E. 53 CA Grahams & Co. Glasgow 1911-05-01 The Accountants' Magazine 276 Smith Robert Elliott FCA Messrs Graham, Proom & Smith Newcastle under Tyne 1938-07-16 Accountant 77

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Smith Robert J. NA CA Mitchell & Smith 1939-04-01 The Accountants' Magazine 232 Smith Robert John 76 CA Mitchell & Smith Glasgow 1942-09-26 Accountant 191 Smith Robert John 76 CA Mitchell & Smith Glasgow 1942-11-01 The Accountants' Magazine 357 Smith Rodger 59 FSAA Rodger Smith and Co. Blackburn 1944-04-01 Accountancy 144 Smith Rowland Evans 67 FCA Evans Smith, Boothroyd & Co London 1951-04-07 Accountant 347 Smith Stanley Herbert 57 FCA, FSAA Slater, Chapman & Co London 1941-06-07 Accountant 426 Smith Sydney Edwin 56 FSAA Sydney E. Smith, Blyth & Co. Folkestone and London 1940-12-01 Accountancy 54 Smith T. Savage ACA C. A. Harrison, Barratt, West & Thorley 1893-12-23 Accountant 1087 Smith Thomas CA Smith & Sons Glasgow 1924-02-01 The Accountants' Magazine 111 Smith Thomas Schofield FSAA Horsfield & Smith Bury 1947-12-20 Accountant 399 Smith Thomas Schofield 52 FSAA Horsfield and Smith Bury and Manchester 1948-01-01 Accountancy 22 Smith W. Lewis NA Great Yarmouth 1928-10-01 Financial Circular (IMTA) 305 Smith Wallace 80 FSAA Liverpool 1933-07-08 Accountant 53 Smith Walter James Walter J. Smith & Son London 1920-01-01 Incorporated Accountants' Journal 72 Smith Walter Lewis FSAA Great Yarmouth 1937-09-01 Incorporated Accountants' Journal 458 Smith William 58 Smith, Campbell & Co. Glasgow 1894-01-13 Accountant 38 Smith William Arthur 74 FCA South Shields 1930-03-08 Accountant 323 Smith William Goudie 42 CA 1943-12-01 The Accountants' Magazine 332 Smith William Henry 75 FSAA A. P. Smith and Co. Manchester 1954-08-01 Accountancy 328 Smith William Herbert ASAA Leeds 1922-07-01 Incorporated Accountants' Journal 237 Smith William Hubert 82 FCA Sheffield 1930-02-15 Accountant 208 Smith William Rendle Arthur C. Sudbury London 1915-06-01 Incorporated Accountants' Journal 195 Smithies Philip 36 ACA Leeds 1946-03-16 Accountant 137 Smithson Robert Alfred FCA Smithson, Blackburn & Co. Leeds 1926-04-01 Incorporated Accountants' Journal 258 Smithson Robert Alfred FCA Smithson, Balckburn & Co Leeds 1926-04-03 Accountant 520 Smurthwaite J. NA FCA Whitehill Marsh Jackson & Co. 1966-02-01 Contra Green 66 Smylie Cecil Victor FCA Hugh Smylie & Sons Belfast 1960-08-20 Accountant 264 Smylie Hugh 73 FCA (Irish) Hugh Smylie & Sons Belfast 1939-04-15 Accountant 495 Smylie Hugh 73 FCA (Irish) Hugh Smylie & Sons Belfast 1939-04-15 Accountant 495 Smylie Hugh NA FCA Hugh Smyllie & Sons N/A A history of accountants in Ireland 380 Smyrke Wyat 49 ACA Nicholson & Co Sunderland 1928-08-18 Accountant 230 Smyth Frederick William FCA Stoke-on-Trent 1921-01-08 Accountant 62 Smyth Leslie James Pittman, Smyth & Aris London 1916-08-12 Accountant 133 Smyth Ronald Patrick Joseph NA FCA R. P. J. Smyth & Co. Dublin 1962-09-29 Accountant 407 Smyth Samuel 86 FCA Samuel Smyth & Co. Belfast 1952-01-12 Accountant Irish Supplement 16 Smyth Samuel FCA 1952-04-19 Accountant Irish Supplement 49 Smyth Samuel NA FCA Samuel Smyth & Co. Belfast N/A A history of accountants in Ireland 381 Snaith John 66 ACA 1959-08-15 Accountant 72 Sneath D. C. NA FPANZ, FIANZ, AACCA Sneath & Aston Taumarunui, New Zealand 1962-02-03 Accountant 120 Sneath George 81 FCA Price, Waterhouse & Co. 1922-05-20 Accountant 702 Sneath William Cecil 90 FCA Price Waterhouse & Co. 1964-04-01 Accountancy 372 Sneddon James CA, JP James Sneddon & Co Glasgow 1939-11-11 Accountant 514 Snell Charles 1930-04-01 The Accountants' Magazine 217 Snell Leslie Stuart FCA Edmonds, Clover & Ackery 1934-10-27 Accountant 578 Snelson Norman Lewis & Mounsey 1919-02-01 Accountant 83 Solomon H.D. FSAA Johannesburg 1906-10-01 Incorporated Accountants' Journal 11 Solomon Samuel Henry FSAA Sydney, Australia 1937-11-01 Incorporated Accountants' Journal 60 Somekh F. S. NA FACCA, FCWA Somekh, Chaikin, Citron & Co. Tel Aviv 1963-03-23 Accountant 351 Somerville J. L. NA CA Wallace & Somerville Edinburgh 1954-06-19 Accountant 690 Somerville John L. NA CA 1953-04-04 Accountant 402

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Somerville John L. CA Wallace & Somerville Edinburgh 1964-09-05 Accountant 301 Sommerville Robert Greenless 28 CA Mackie & Clark Glasgow 1915-07-31 Accountant 148 Sommerville Robt. G. CA Mackie & Clark 1915-11-01 The Accountants' Magazine 518 Soper Henry William Dommett 68 FCA Dommett Soper & Co London 1937-01-30 Accountant 156 Sorgdrager A. J. E. NA ACWA 1962-12-29 Accountant 842 South George R. S. 26 Clark, Battams, Lanham & Co. London 1916-09-23 Accountant 262 Southcott Thomas ACA Thomas Southcott & Co London 1925-09-26 Accountant 480 Southerns H.A. ACA Wolverhampton 1935-10-26 Accountant 562 Southworth Ebenezer Thomas ASAA A. E. Piggott, Son & Southworth Manchester 1930-05-01 Incorporated Accountants' Journal 304 Southworth H. FCA Moore & Smalley Preston 1943-11-27 Accountant 248 Sowerbutts Thomas William FSAA Manchester 1934-01-01 Incorporated Accountants' Journal 144 Spain Alexander Jerome NA FCA Stokes, Kennedy, Crowley & Co. N/A A history of accountants in Ireland 381 Spalding David FSAA Glasgow 1913-09-01 Incorporated Accountants' Journal 292 Spankie Dysart 22 McIntyre & Rae Dundee 1916-06-17 Accountant 692 Spankie Dysart 22 M'Intyre & Rae Dundee 1916-07-01 The Accountants' Magazine 328 Sparrow Arthur James J. T. Hamilton Southampton 1904-11-01 Incorporated Accountants' Journal 27 Sparrow George Warren FSAA Sparrow, Rawlings and Kelley Leicester 1939-10-28 Accountant 454 Sparrow W. A. NA 1907-02-01 Financial Circular (IMTA) 43 Sparrow W. A. NA Eastbourne 1919-07-01 Financial Circular (IMTA) 204 Sparshott Ernest Edward FCA Sharp, Parsons & Co Birmingham 1945-04-28 Accountant 204 Speirs James Fawcett CA Hubbart, Durose & Pain Nottingham 1961-03-04 Accountant 274 Spence A. Pyott CA Barrow, Wade, Guthrie & Co. New York 1931-06-01 The Accountants' Magazine 326 Spence George William 63 or 64 FCA Holmes, Spence & Co. Newcastle-on-Tyne 1895-11-16 Accountant 918 Spence J. D. White Edinburgh 1916-11-01 The Accountants' Magazine 433 Spence John Dick White CA Edinburgh 1916-09-16 Accountant 247 Spence M. S. NA CA, FPANZ McCulloch, Butler & Spence 1950-06-30 The Accountants' Journal (NZ) 344 Spencer Charles Frederic ASAA Halifax 1940-03-23 Accountant 322 Spencer Charles Henry 70 FCA Messrs Wykes & Co Leicester 1939-05-13 Accountant 636 Spencer Charles Henry 70 FCA Wykes & Co Leicester 1939-05-13 Accountant 636 Spencer Edgar NA FACCA Rogers, Son & Co. Nottingham 1962-04-21 Accountant 485 Spencer Maurice Charles FCA Price Waterhouse & Co. London 1960-08-01 Accountancy 500 Spencer Maurice Charles FCA Price Waterhouse & Co. London 1960-08-13 Accountant 218 Spencer Reuben 1901-06-01 Incorporated Accountants' Journal 161 Spencer William Crossman FCA Banner, Spencer & Co Liverpool 1919-03-22 Accountant 230 Spens J. Ivan NA Brown, Fleming & Murray London 1932-05-01 The Accountants' Magazine 288 Spens J. Ivan NA CA Brown, Fleming & Murray London 1939-11-01 The Accountants' Magazine 550 Spens John Ivan 73 CA Brown, Fleming & Murray London 1964-01-25 Accountant 110 Spens Nathaniel 83 CA 1933-07-01 The Accountants' Magazine 435 Spens Sheriff Glasgow 1900-07-21 Accountant 684 Spens William London 1915-06-01 The Accountants' Magazine 318 Spens William CA 1915-06-05 Accountant 768 Spicer Ernest Evan NA FCA Spicer & Pegler London 1927-12-03 Accountant 741 Spicer Ernest Evan 77 FCA Spicer & Pegler London 1956-02-18 Accountant 198 Spicer Ernest Evan 77 FCA Spicer & Pegler London 1956-02-25 Accountant 224 Spicer Ernest Evan 77 FCA Spicer and Pegler N/A British Accountants (Arno Press, 1980) n/a Spicer John Evan 1909-02-01 Incorporated Accountants' Journal 124 Spink Frederick Lowten 83 1900-01-06 Accountant 8 Spokes Russell FSAA London 1906-05-01 Incorporated Accountants' Journal 191 Spoor Roger 79 FCA Ernst & Young 2011-08-22 Times 47 Spreckley A. Percy FCA Flinders and Spreckley Nottingham 1950-08-12 Accountant 158

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Spreull James Manly 64 CA 1942-06-13 Accountant 356 Spreull James Manly 64 CA 1942-07-01 The Accountants' Magazine 287 Spring-Rice William Cecil 57 London 1880-08-21 Accountant 10 Squance Eustace Lawry FCA T.C. Squance & Sons 1929-11-02 Accountant 525 Squance Harry 50 FCA T.C. Squance & Sons Sunderland 1903-05-02 Accountant 594 Squance Herbert Salisbury 55 FCA Sunderland 1922-07-15 Accountant 105 Squance Thomas Coke FCA T. C. Squance & Sons Sunderland 1897-05-08 Accountant 473 Stableford John FSAA South Shields 1902-01-01 Incorporated Accountants' Journal 87 Stacey Gerald Arthur 34 ACA Pridie, Stacey, Brewster & Trenchard 1916-11-18 Accountant 464 Stacy Brian Wyndham 1941-12-01 The Institute of Book-Keepers Journal 135 Stagg James Hardwick 59 ACA Stagg, Mather & Co New York 1937-01-30 Accountant 156 Stamp Josiah Charles N/A Dictionary of business biography 260 Stamp Lord 1941-05-01 Accountancy 135 Stamp Sir Josiah NA 1926-09-25 Accountant 420 Stamp Lord 1941-04-26 Accountant 318 Stamper William Frederick FSAA Cape Town, South Africa 1903-10-01 Incorporated Accountants' Journal 4 Standing Alan F.S.A.A. Banner, Spencer & Co Liverpool 1936-02-29 Accountant 316 Standing Alan FSAA Banner, Spencer & Co Liverpool 1936-02-29 Accountant 316 Standing Alan FSAA Banner, Spencer & Co. Liverpool 1936-03-01 Incorporated Accountants' Journal 198 Standring B. A. Jackson, Pixley, Browning, Husey & Co. London 1915-01-02 Accountant 21 Stanfield Joseph FAA Cardiff 1918-06-01 Associated Accountants' Journal 53 Stanford J. V. 22 Richard Brown & Co. Edinburgh 1916-12-01 The Accountants' Magazine 505 Stanford J. V. 22 Richard Brown & Co. Edinburgh 1917-03-17 Accountant 272 Stanley William Charles 35 ACA Northampton 1940-07-13 Accountant 33 Stannard R. W. NA ARANZ Peat, Marwick, Mitchell and Co. London 1951-10-01 The Accountants' Journal (NZ) 78 Stannard William Lanagan ASAA Stannard & Ellis St Helens 1915-06-01 Incorporated Accountants' Journal 194 Stans Maurice H. NA CPA Alexander Grant & Co. Chicago 1954-05-22 Accountant 582 Stans Maurice H. NA CPA Alexander Grant & Co. Chicago 1954-11-20 Accountant 534 Stans Maurice H. NA CPA Alexander Grant & Co. New York 1955-10-29 Accountant 516 Staples Ronald 68 1957-12-14 Accountant 693 Staples Ronald 68 1957-12-14 Accountant 698 Stapleton Harold Frederick Crewdson, Youatt & Howard London 1916-11-01 Incorporated Accountants' Journal 28 Stapleton Michael Joseph FSAA Cork 1914-12-01 Incorporated Accountants' Journal 56 Stapleton Michael Joseph NA FSAA Cork N/A A history of accountants in Ireland 381 Stark R. G. NA FPANZ Webb & Stark Invercargill, NZ 1949-03-30 The Accountants' Journal (NZ) 213 Stark Stewart S. 33 CA M'Vitie & Price London 1919-07-01 The Accountants' Magazine 345 Stark Stewart S. Edinburgh 1919-07-01 The Accountants' Magazine 345 Starkey C. T. Lomas Harrison and Starkey Birmingham 1883-10-20 Accountant 22 Starkie Edward Gordon 36 ACA, ASAA Starkie & Naylor Leeds 1950-07-01 Accountancy 264 Starkie Robert Edward 84 FCA Starkie & Naylor Leeds 1965-06-01 Accountancy 521 Statham Reginald NA FACCA Reginald Statham & Co. Newcastle under Lyme 1964-05-02 Accountant 561 Stavert H. J. Brownell 66 CA 1928-01-01 The Accountants' Magazine 8 Stavert William FCA Manchester 1891-10-24 Accountant 746 Stead T. W. FCA Stead, Taylor & Stead Liverpool 1892-06-04 Accountant 458 Stead T. Walton 66 FCA Stead, Taylor & Stead Liverpool 1892-06-11 Accountant 473 Steadman Frederick NA Hull 1925-07-01 Financial Circular (IMTA) 298 Steeds Herbert William P. FSAA Johannesburg 1905-08-01 Incorporated Accountants' Journal 267 Steel Charles Stanley 58 FCA, FSAA Wright, Fairbrother and Steel London 1948-12-11 Accountant 483 Steel Charles Stanley 58 FCA, FSAA Wright, Fairbrother & Steel London 1949-02-01 Accountancy 52 Steel Francis Gardner 20 Moores, Carson & Watson Glasgow 1916-12-09 Accountant 567

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Steel John Dickson 72 Paterson & Steel 1944-11-01 The Accountants' Magazine 315 Steel Walter F. B. 23 Alexander Sloan & Sons Glasgow 1917-12-01 The Accountants' Magazine 487 Steele Archibald Cooper Macmeeken & Lawson 1942-05-01 The Accountants' Magazine 198 Steele David NA FCA Butterfield & Roberts Bradford 1960-03-12 Accountant 299 Steele Francis G. 20 Moores, Carson & Watson Glasgow 1917-01-01 The Accountants' Magazine 29 Steele Harry William CA Milne, Steele & Co. Ottawa 1944-03-01 The Accountants' Magazine 106 Steele Harry William 56 CA Saint John, New Brunswick 1944-04-01 The Accountants' Magazine 137 Steele Henry FSAA Henry Steele & Co. Manchester 1933-02-01 Incorporated Accountants' Journal 167 Steele Henry Moncrieff CA Henry M. Steele & Co. 1946-05-01 The Accountants' Magazine 176 Steen D. H. NA FPANZ Gilfillan, Gentles & Steen Auckland, NZ 1949-01-30 The Accountants' Journal (NZ) 164 Steen D. H. NA 1949-03-30 The Accountants' Journal (NZ) 218 Stembridge Percy Gladstone 61 FCA Percy G. Stembridge & Co. Birmingham 1960-02-01 Accountancy 124 Stenhouse Alexander James 57 CA 1932-08-01 The Accountants' Magazine 507 Stenhouse Richard Alexander 18 1930-01-01 The Accountants' Magazine 11 Stephen David FSAA David Stephen, Storey & Co. Cape Town, South Africa 1931-12-01 Incorporated Accountants' Journal 75 Stephen Robert FSAA Robert Stephen & Son Dublin 1917-09-01 Incorporated Accountants' Journal 257 Stephen Robert FSAA Dublin 1917-09-15 Accountant 216 Stephen Robert NA FSAA Stephen & Co. N/A A history of accountants in Ireland 381 Stephens Frederick William 58 FSAA F. W. Stephens & Co. London 1933-10-28 Accountant 708 Stephens Frederick William FSAA, FCIS F. W. Stephens & Co. London 1933-11-01 Incorporated Accountants' Journal 55 Stephens James Henry 75 FCA London 1937-11-06 Accountant 636 Stephens M. M. NA ASAA 1953-09-26 Accountant 376 Stephens Stanley Frederick FSAA Stanley F. Stephens & Co London 1936-02-08 Accountant 220 Stephens Stanley Frederick Stanley F. Stephens & Co. London 1936-03-01 Incorporated Accountants' Journal 198 Stephenson Frederick Garrard FSAA Scarborough 1934-08-01 Incorporated Accountants' Journal 419 Stephenson Hugh NA FCA John McCullough & Sons N/A A history of accountants in Ireland 382 Stephenson Joseph 83 FCA Stephenson, Smart & Co. Peterborough 1965-09-01 Accountancy 812 Stephenson Richard Mosey LL.B 1912-05-01 Incorporated Accountants' Journal 200 Stephenson William Lancaster 1896-04-18 Accountant 311 Sterrett Joseph Edmund CPA 1934-06-01 Incorporated Accountants' Journal 313 Steuart Jeffrey Aicken 31 ACA Turquand, Youngs &Co London 1935-02-16 Accountant 243 Steven Sidney H. R. C. Thomson & Murdoch Dundee 1915-10-16 Accountant 475 Steven Sidney H. R. C. Thomson & Murdoch Dundee 1915-11-01 The Accountants' Magazine 517 Steven Sidney H. CA R. C. Thomson & Murdoch Dundee 1916-01-22 Accountant 126 Steven William Charles CA 1934-12-22 Accountant 888 Steven William Charles CA 1935-02-01 The Accountants' Magazine 98 Stevens Arthur Horace 81 FSAA Button, Stevens & Witty London 1952-02-01 Accountancy 86 Stevens Ernest Henry Hughes & Allen London 1915-09-01 Incorporated Accountants' Journal 274 Stevens Ethelbert James Christopher ASAA Bloemfontein 1935-02-01 Incorporated Accountants' Journal 160 Stevens Geoffrey NA FCA Pannell, Crewdson & Hardy London 1962-02-03 Accountant 139 Stevens H. M. NA Brighton 1918-02-01 Financial Circular (IMTA) 80 Stevens Henry Marshall NA Brighton 1927-01-01 Financial Circular (IMTA) 29 Stevens Henry Marshall NA Brighton 1928-03-01 Financial Circular (IMTA) 97 Stevens R. H. B. 19 Brighton 1918-04-01 Financial Circular (IMTA) 184 Stevens Thomas Moffatt 38 D.C.L. London 1899-04-15 Accountant 418 Stevenson Andrew 23 Kerr, Andersons & McLeod Glasgow 1916-10-07 Accountant 319 Stevenson Andrew Kerr, Anderson & Macleod Glasgow 1916-11-01 The Accountants' Magazine 433 Stevenson James CA 1942-05-01 The Accountants' Magazine 197 Stevenson Robert Victor Thomas 1942-12-01 The Institute of Book-Keepers Journal 59 Stevenson Walter Haig LL.B Edinburgh 1927-05-01 Incorporated Accountants' Journal 295

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Stevenson William 60 CA Lindsay, Jamieson & Haldane London 1934-08-01 The Accountants' Magazine 488 Steward John King NA 1965-10-01 Accountancy 962 Stewart Allan Brown 52 CA 1941-03-01 The Accountants' Magazine 146 Stewart Andrew NA CA 1930-06-01 The Accountants' Magazine 353 Stewart Andrew NA CA Haskins & Sells New York 1941-07-01 The Accountants' Magazine 359 Stewart Andrew NA 1943-12-01 The Accountants' Magazine 334 Stewart Andrew NA 1946-04-01 The Accountants' Magazine 142 Stewart Andrew NA CA 1946-09-01 The Accountants' Magazine 326 Stewart Arthur FRANZ 1947-11-30 The Accountants' Journal (NZ) 132 Stewart Arthur FPANZ 1947-12-30 The Accountants' Journal (NZ) 183 Stewart Bertrand Capt 1914-09-26 Accountant 355 Stewart Charles CA Grahams, Rintoul, Hay, Bell & Co. Glasgow 1939-11-01 The Accountants' Magazine 549 Stewart Charles 66 CA 1947-07-01 The Accountants' Magazine 300 Stewart Charles H. NA 1947-12-01 The Accountants' Magazine 478 Stewart D. A. 1916-07-22 Accountant 81 Stewart D. A. 1916-08-05 Accountant 116 Stewart G. I. NA Martin, Currie & Co. 1945-07-01 The Accountants' Magazine 272 Stewart George Duncan CA Moncrieff & Horsbrugh 1947-08-01 The Accountants' Magazine 374 Stewart George Innes NA CA Martin Currie & Co. 1956-03-31 Accountant 350 Stewart J. B. NA CA 1939-06-01 The Accountants' Magazine 343 Stewart James C. NA CA Wilson, Stirling & Co. Glasgow 1962-03-31 Accountant 381 Stewart James Mawson 65 FPANZ Stewart, Beckett & Co. Christchurch, NZ 1949-07-30 The Accountants' Journal (NZ) 8 Stewart James Watson CA J. W. Stewart & Co. Glasgow 1922-12-01 The Accountants' Magazine 578 Stewart John 31 CA Edinburgh 1901-06-29 Accountant 768 Stewart John 31 CA 1901-07-01 The Accountants' Magazine 380 Stewart John FSAA Grangemouth 1956-01-01 Accountancy 38 Stewart Leonard Scott Mackay, Irons & Co. Dundee 1943-03-01 The Accountants' Magazine 99 Stewart Mawson 1947-11-30 The Accountants' Journal (NZ) 132 Stewart Mawson FPANZ 1947-12-30 The Accountants' Journal (NZ) 183 Stewart Noel NA FCA Coopers & Lybrand Belfast N/A A history of accountants in Ireland 382 Stewart Percy CA Reid and Marr Glasgow 1935-02-16 Accountant 242 Stewart Percy 66 CA Reid & Mair Glasgow 1935-03-01 The Accountants' Magazine 156 Stewart Ralph Robertson CA 1947-05-01 The Accountants' Magazine 208 Stewart Robert Campbell CA Singapore 1946-11-02 Accountant 226 Stewart Robert Campbell CA 1947-01-01 The Accountants' Magazine 4 Stewart Robert Sydney 58 CA 1940-02-01 The Accountants' Magazine 82 Stewart William Hood 42 CA Downes & Stewart 1944-06-01 The Accountants' Magazine 200 Steytler George William Cape Town, South Africa 1918-09-01 Incorporated Accountants' Journal 240 Stitt Brian Alan 23 Lord, Foster & Co London 1945-03-24 Accountant 141 Stiven A. W. CA W. & A. W. Stiven 1924-05-01 The Accountants' Magazine 313 Stiven Albert 19 McIntyre & Rae Dundee 1917-02-10 Accountant 151 Stiven Albert 19 M'Intyre & Rae Dundee 1917-03-01 The Accountants' Magazine 133 Stiven Alexander Dundee 1924-04-01 Financial Circular (IMTA) 146 Stiven David Leitch 48 CA 1934-02-17 Accountant 247 Stiven David Leitch 48 CA Reading 1934-04-01 The Accountants' Magazine 219 Stiven Mr Dundee 1924-12-01 Financial Circular (IMTA) 392 Stiven William 72 CA Dundee 1900-01-06 Accountant 28 Stiven William 72 CA W. & A. W. Stiven Dundee 1900-02-01 The Accountants' Magazine 127 Stiven William 1900-02-03 Accountant 145 Stiven William 1900-03-01 The Accountants' Magazine 182

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Stocks Arthur FCA Brooke & Stocks Halifax 1935-12-28 Accountant 894 Stocks Gordon 19 Kerr, Anderson & Macleod Glasgow 1916-05-01 The Accountants' Magazine 250 Stocks Murdoch Kerr, Andersons & McLeod Glasgow 1916-05-06 Accountant 540 Stocks Oliver ACA F. Hunter Gregory & Lord Bacup 1934-11-17 Accountant 717 Stoddart Charles Templeman 51 CA United States 1935-01-01 The Accountants' Magazine 9 Stoddart Robert NA 1946-04-01 The Accountants' Magazine 142 Stokes Frank H. 42 ACA 1944-08-26 Accountant 110 Stokes Frederick 64 ASAA F.Stokes & Ricks Nottingham 1930-05-24 Accountant 677 Stokes Frederick ASAA F. Stokes and Ricks Nottingham 1930-06-01 Incorporated Accountants' Journal 332 Stokes Percy Charles 49 ACA Chantrey, Button & Co London 1932-07-23 Accountant 135 Stokes Robert NA FCA Stokes Bros. Dublin N/A A history of accountants in Ireland 382 Stokes Robert Stanley FCA Stokes Bros. & Pim Dublin 1956-10-06 Accountant 358 Stokes Robert Stanley NA FCA Stokes Bros & Pim N/A A history of accountants in Ireland 383 Stokes Sydney NA FCA Stokes Bros. Dublin N/A A history of accountants in Ireland 383 Stone Frank A. Harman & Gowen Norwich 1917-10-20 Accountant 301 Stone J. E. NA FSAA, FHA 1958-06-07 Accountant 702 Stone Percy H. FCA P. H. Stone & Co. 1961-06-24 Accountant 801 Stone William A. FCA Cash, Stone & Co London 1911-09-09 Accountant 326 Stonefrost Maurice F. NA AIMTA 1963-08-24 Accountant 228 Stonham Louis FAA, AIA 1914-04-01 Associated Accountants' Journal 154 Storey Albert Cyril FSAA James A. Kinnear & Co. Dublin 1934-01-01 Incorporated Accountants' Journal 144 Storey Albert Cyril 36 FSAA J. A. Kinnear & Co. Dublin 1934-01-13 Accountant 36 Storrey Peter Reginald Rose Simson 53 ACA Stanley Blythen & Co Nottingham 1951-03-10 Accountant 251 Stott Tom ASAA Forster & Stott York and Thirsk 1957-04-01 Accountancy 196 Stoy Albert Frederick FCA A.F. Stoy & Co London 1929-07-06 Accountant 5 Stoy Albert Frederick ACA A. F. Stoy & Co. London 1929-08-01 Incorporated Accountants' Journal 362 Strachan Andrew Henry NA ACA 1953-07-18 Accountant Irish Supplement 100 Strachan Harold Farnaby FCA Hodgson, Harris & Co. 1955-09-24 Accountant 367 Strachan Richard Alexander NA Mackay, Irons & Co. Dundee 1944-06-01 The Accountants' Magazine 201 Strachan Richard Alexander NA Mackay, Irons & Co. Dundee 1945-05-01 The Accountants' Magazine 171 Strachan Thomas Young FCA, FIA 1903-04-25 Accountant 563 Strachan William 90 FSAA Martin, Farlow & Co. London 1957-06-01 Accountancy 253 Strang James Logan NA 1944-07-01 The Accountants' Magazine 246 Strathie David CA David Strathie & Co. Glasgow 1925-03-01 The Accountants' Magazine 171 Street George Walter 54 FSAA Street, Ibbotson & Co Manchester 1951-07-28 Accountant 94 Street George Walter 53 Street, Ibbotson & Co. Congleton, Manchester and Rochdale 1951-08-01 Accountancy 324 Strickett H. E. NA FPANZ H. C. Robinson & Sons Auckland, NZ 1950-03-30 The Accountants' Journal (NZ) 252 Strickett H. E. NA FPANZ H. C. Robinson, Sons & Strickett Auckland, NZ 1951-03-31 The Accountants' Journal (NZ) 266 Strickett H. E. NA 1951-12-01 The Accountants' Journal (NZ) 153 Strickland G. L. NA ARANZ 1952-06-01 The Accountants' Journal (NZ) 337 Strong John Roxburgh 1900-02-03 Accountant 145 Strong John Roxburgh 1900-03-01 The Accountants' Magazine 182 Strong John Roxburgh CA D. & A. Cuthbertson Glasgow 1899-11-11 Accountant 1116 Strong John Roxburgh CA Glasgow 1899-12-01 The Accountants' Magazine 651 Strong William Robertson CA Bedford 1911-11-01 The Accountants' Magazine 504 Strover Francis James 65 FCA Shore & Strover 1938-03-19 Accountant 387 Struthers Norman 63 FCA Beever & Struthers Manchester 1961-12-09 Accountant 783 Stuart Charles Thomson M'Lintock & Co. Glasgow 1917-11-01 The Accountants' Magazine 427 Stuart Frank Osborne NA 1945-07-01 The Accountants' Magazine 272 Stuart Robert Moody 50 CA Moody, Stuart & Robertson Dundee 1896-07-04 Accountant 556

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Stubbings R. J. W. NA 1970-04-01 Institute Newsletter 15 Stubbs Arthur Duke 39 ACA Stubbs and Spofforth Worthing 1944-08-16 Accountant 148 Stubbs John FCA John Stubbs & Co. Liverpool 1922-01-21 Accountant 84 Sturges Henry Holton 76 FCA Sturges, Fraser, Cave & Co London 1939-09-30 Accountant 375 Stutchbury O. P. NA 1965-10-01 Contra Green 16 Stythe Richard Robert Carnarvon 1909-05-01 Incorporated Accountants' Journal 199 Subramanian Sunder NA Alfred Harris & Trotter 1966-12-01 Contra Green 117 Sudell Henry James 28 ACA Crewdson, Youatt & Howard London 1915-10-02 Accountant 401 Sudworth Elijah 75 FCA Wheawill & Sudworth Huddersfield 1953-10-31 Accountant 513 Sullivan James Kain, Brown & Co. London 1885-10-31 Accountant 7 Sully Alfred Willie FCA J & A. W. Sully London 1925-10-17 Accountant 600 Sully Donovan E. 20 J. & A. W. Sully & Co. Weston-super-Mare 1916-08-26 Accountant 176 Sully Frederick James FCA J & A.W. Sully & Co London 1948-06-12 Accountant 474 Sully James Wood FCA J. & A. W. Sully & Co. London and Bridgwater 1900-03-03 Accountant 228 Summerscale Noel Tynwald FCA Deloitte, Plender, Griffiths & Co. France 1961-07-01 Accountant 27 Sumner T. NA Birkenhead 1928-07-01 Financial Circular (IMTA) 217 Sumner Thomas NA Birkenhead 1928-06-01 Financial Circular (IMTA) 207 Sumner Thomas 86 ASAA Liverpool 1944-02-01 Accountancy 100 Sunley William 87 FCA Sunley, Sons & Co London 1931-01-17 Accountant 67 Sunman John NA ACA W. H. Shaw & Sons 1932-01-16 Accountant 87 Sunnam John 71 ACA W.H. Shaw & Sons Dewsbury 1937-11-20 Accountant 689 Sutcliffe Arthur Lewis 60 FCA Arthur L. Sutcliffe & Co London 1945-01-13 Accountant 17 Sutcliffe Samuel 81 FCA Sutcliffe & Riley Halifax 1951-12-15 Accountant 586 Sutherland A. D. Maxtone Graham & Sime 1915-06-01 The Accountants' Magazine 319 Sutherland A. D. Maxtone, Graham & Sime Edinburgh 1915-06-12 Accountant 800 Sutherland James Brown 62 CA Winnipeg 1941-01-01 The Accountants' Magazine 10 Sutherland James Brown 62 CA, FCA Canada 1941-01-18 Accountant 46 Suttie David CA 1944-03-01 The Accountants' Magazine 107 Sutton C. H. NA FCA Harper-Smith, Moore & Co. Norwich & Felixstowe 1959-05-30 Accountant 684 Sutton Ralph Walter ACA Ralph W. Sutton & co London 1935-07-27 Accountant 134 Sutton William Thomas FSAA London 1895-01-01 Incorporated Accountants' Journal 90 Swainson George NA Bolton 1906-01-01 Financial Circular (IMTA) 20 Swainson George Bolton 1910-01-01 Financial Circular (IMTA) 18 Swainson George NA 1910-11-01 Financial Circular (IMTA) 191 Swainson George 1909-12-18 Accountant 753 Swan William FCA Monkhouse, Goddard & Co Newcastle-on-Tyne 1919-06-14 Accountant 515 Swan William 1917-12-29 Accountant 500 Swann Edmund Crawford ASAA 1905-02-01 Incorporated Accountants' Journal 119 Swarbrick Thomas Wigan 1885-12-05 Accountant 6 Sweeting Henry Edward 57 FCA Cardiff 1931-07-11 Accountant 60 Swift Justice 1937-11-01 Incorporated Accountants' Journal 38 Swithinbank Constantia Anne 63 Purley 1890-07-19 Accountant 386 Swithinbank G. E. 72 FCA, LL.D 1899-05-27 Accountant 603 Swithinbank G. E. 72 FCA, LL.D George Edwin Swithinbank & Co. London 1899-06-03 Accountant 616 Swithinbank G. E. FCA, LL.D 1899-06-10 Accountant 649 Syers Alfred 34 ACA Prichard, Syers & Co. 1897-08-28 Accountant 822 Syfret Edward Ridge FSAA E. R. Syfret & Co. Cape Town and Paarl, South Africa 1937-04-01 Incorporated Accountants' Journal 248 Sykes H. H. NA 1947-03-30 The Accountants' Journal (NZ) 253 Sykes Stanley W. NA Folkestone 1924-07-01 Financial Circular (IMTA) 268 Sykes Stanley William 57 FSAA, FIMTA 1961-11-11 Accountant 650

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Sykes William Edmund 76 FCA 1961-01-28 Accountant 113 Sym William Melvill CA T. & J. Martin Edinburgh 1930-12-01 The Accountants' Magazine 617 Sym William Melville 71 CA D & J Martin Edinburgh 1930-11-22 Accountant 723 Symcox Sydney Walter 46 FCA Walter Johnson & Partners Swindon 1942-02-07 Accountant 81 Symes Harold Fred 42 ACA 1956-03-10 Accountant 283 Taft Charles Frederick James 46 FCA Younghusband, Taft & Co Derby 1941-06-14 Accountant 445 Taggart Patrick 55 FSAA Liverpool 1942-07-25 Accountant 52 Taggart Patrick 55 FSAA P. Taggart & Co. Liverpool 1942-08-01 Accountancy 200 Tait A. W. George A. Touche & Co. London and Canada 1930-05-01 Incorporated Accountants' Journal 290 Tait Andrew Wilson 54 CA George A. Touche & Co. London 1930-04-01 The Accountants' Magazine 283 Tait Andrew Wilson 54 CBE, CA George A. Touche & Co 1930-04-26 Accountant 550 Tait James CA, MBE George A. Touche 1943-02-13 Accountant 78 Tait James CA George A. Touche & Co. London 1943-03-01 The Accountants' Magazine 98 Tait John Scott CA Chiene & Tait 1910-05-01 The Accountants' Magazine 251 Tait William Smith CA W. Smith Tait & M'Connell Glasgow 1921-06-01 The Accountants' Magazine 327 Talbot C. M. ACA Barton, Mayhew & Co. London 1915-12-11 Accountant 708 Talbot John Eric NA FCA Barton, Mayhew & Co. 1957-08-17 Accountant 193 Talbot Neville Nottingham 1943-05-01 Accountancy 158 Tanfield D. E. NA 1962-06-01 Accountancy 549 Tanfield D. E. T. NA FCA 1962-06-09 Accountant 759 Tanfield Doylah FCA Wall & Tanfield Birmingham 1961-01-01 Accountancy 58 Tanfield Doylah 73 FCA Wall & Tanfield Birmingham 1963-12-17 Accountant 791 Tanqueray Edward B. 1933-10-21 Accountant 653 Taplin Walter NA FCA 1971-09-01 Institute Newsletter 4 Tapson E. M. NA ASAA Bristol 1926-04-01 Financial Circular (IMTA) 213 Tarttelin Francis Edward 1945-12-01 The Institute of Book-Keepers Journal 126 Tash Henry William 67 FCA Glichrist, Tash & Wilson Middlesbrough 1931-12-26 Accountant 837 Tasker William Fisher NA Sheffield 1901-05-01 Financial Circular (IMTA) 111 Tate James Hudspeth FCA Peat, Marwick, Mitchell & Co Middlesborough 1948-12-11 Accountant 483 Taunton Charles Edmund FSAA South Africa 1900-01-01 Incorporated Accountants' Journal 70 Taunton Charles Edmund FSAA South Africa 1899-12-01 Incorporated Accountants' Journal 54 Taunton Frank South Africa 1900-08-01 Incorporated Accountants' Journal 185 Tayler Reginald Lawrence FSAA Reginald L. Tayler, Hounsfield & Co. London 1949-09-01 Accountancy 256 Taylor Arthur FCA Hudson Smith, Briggs & Co Bristol 1935-07-20 Accountant 93 Taylor Arthur G. NA 1932-11-01 The Accountants' Magazine 560 Taylor Cecil Meakin 22 Aspell & Barnes Leicester 1916-11-04 Accountant 410 Taylor Charles CA Taylor & Ireland 1931-03-01 The Accountants' Magazine 152 Taylor David 61 CA Thomson, Jackson, Gourlay & Taylor 1941-12-01 The Accountants' Magazine 509 Taylor Edward 35 1900-10-27 Accountant 947 Taylor Edward 1900-11-10 Accountant 1015 Taylor Edward 1900-11-10 Accountant 1015 Taylor Edward 1900-11-17 Accountant 1015 Taylor Edward 1900-11-24 Accountant 1055 Taylor Edward 1900-11-24 Accountant 1055 Taylor Edward 1900-12-01 Accountant 1100 Taylor Edward 1900-12-01 Accountant 1083 Taylor Edward 1900-12-08 Accountant 1113 Taylor Edward 1900-12-08 Accountant 1116 Taylor Edward 1900-12-08 Accountant 1106 Taylor Edward 1900-12-15 Accountant 1143

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Taylor Edward 1900-12-15 Accountant 1147 Taylor Edward 1900-12-22 Accountant 1172 Taylor Edward 1900-12-22 Accountant 1168 Taylor Edward 1901-01-12 Accountant 48 Taylor Edward 1901-01-19 Accountant 93 Taylor Edward 1901-02-16 Accountant 226 Taylor Edward 1901-03-16 Accountant 325 Taylor Edward 1901-03-16 Accountant 330 Taylor Edward 1901-06-08 Accountant 679 Taylor Edward 1901-09-07 Accountant 976 Taylor Edward 85 FCA Edward Taylor & Co. Birmingham 1962-10-20 Accountant 526 Taylor Edward Duncan NA FCA John Gordon, Harrison, Taylor & Co. Leeds 1960-02-13 Accountant 191 Taylor Francis Emerson 47 ACA F.R. Taylor & Son Worthing 1951-03-24 Accountant 298 Taylor Frank Henry NA FCA Frank H. Taylor & Co. London 1961-11-11 Accountant 627 Taylor George Abraham ASAA 1917-05-01 Incorporated Accountants' Journal 166 Taylor George Cranmore FCA Birmingham 1946-12-07 Accountant 304 Taylor Harold G. NA 1932-02-01 The Accountants' Magazine 104 Taylor Harry Mead FSAA 1928-08-01 Incorporated Accountants' Journal 394 Taylor James CA Thomson, Jackson, Gourlay & Taylor 1924-05-01 The Accountants' Magazine 314 Taylor James 32 Wigan 1893-09-02 Accountant 750 Taylor John CA Melbourne 1918-03-01 The Accountants' Magazine 125 Taylor John Joseph Valentine FCA Gerard van de Linde & Son London 1947-11-15 Accountant 318 Taylor Jonas Dearnley FCA J.D. Taylor & Co Halifax 1902-09-13 Accountant 908 Taylor Kenneth David Fell & Co. Sydney 1917-07-07 Accountant 9 Taylor N. C. Creasey, Son & Wickenden London and Tunbridge Wells 1917-04-28 Accountant 410 Taylor Robert NA 1947-01-01 The Accountants' Magazine 4 Taylor Samuel ACA Kidsons, Taylor & Co Cheshire 1914-11-07 Accountant 543 Taylor Samuel FCA Samuel Taylor & Son Swansea 1917-03-17 Accountant 225 Taylor William Dunbar CA Clarkson, Gordon, Dilworth & Nash Ontario 1941-04-01 The Accountants' Magazine 191 Taylor William Duncan 20 Dewar & Robertson Edinburgh 1918-01-01 The Accountants' Magazine 29 Taylor William Ellor Astbury, Turner & Co. Manchester 1900-06-01 Incorporated Accountants' Journal 166 Taylor William John CA Glasgow 1931-08-01 The Accountants' Magazine 455 Tebb Lewthwaite Dewar 34 CA Shanghai 1912-05-01 The Accountants' Magazine 271 Tedman Basil ACA 1918-09-28 Accountant 167 Teglio Max William Luxon, West & Co. Plymouth 1917-05-12 Accountant 462 Telfer Edmund NA 1930-02-01 The Accountants' Magazine 91 Telfer Edmund CA 1936-12-01 The Accountants' Magazine 606 Telford David James FCA (Ireland) Craig, Gardner & Co Dublin 1943-09-11 Accountant 137 Telford David James NA FCA Craig, Gardner & Co. N/A A history of accountants in Ireland 383 Tempest John William FCA Hull 1908-04-25 Accountant 617 Temple Cyril Herbert 55 Temple, Gothard and Co. London 1945-08-01 Accountancy 230 Temple Cyril Herbert 55 FSAA Temple, Gothard & Co London 1945-08-04 Accountant 58 Templeton Andrew Ritchie CA Grahams, Rintoul, Hay, Bell & Co. Glasgow & London 1955-01-08 Accountant 55 Templeton Darwin Herbert NA FCA Price, Waterhouse & Co. Belfast N/A A history of accountants in Ireland 384 Tenant John Cairns CA Grahams, Rintoul, Hay, Bell & Co Glasgow 1938-01-29 Accountant 148 Tennant John Cairns CA Troon 1938-03-01 The Accountants' Magazine 152 Terras Herbert FCA Swanwick, Terras & Co Manchester 1952-04-26 Accountant 447 Terris William Lewis & Cook Glasgow 1917-04-14 Accountant 376 Terris William Lewis & Cook Glasgow 1917-05-01 The Accountants' Magazine 227 Tessier Arthur Norman 78 FSAA Tessier, Son & Randall Purley 1954-06-01 Accountancy 246

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Thatcher Arthur NA Wallasey 1925-09-01 Financial Circular (IMTA) 331 Theak Horace Leonard Ernest L. Burton London 1917-06-01 Incorporated Accountants' Journal 183 Theaker Charles R. NA Bradford 1923-12-01 Financial Circular (IMTA) 437 Thom Laurence Wilson 30 Moores, Carson & Watson Glasgow 1917-06-01 The Accountants' Magazine 273 Thom Lawrence Wilson 30 CA Moores, Carson & Watson Glasgow 1917-05-12 Accountant 471 Thomas A. G. NA FCA Camm Metcalfe, Best & Co. 1961-07-15 Accountant 91 Thomas Alexander NA Woolwich 1904-04-01 Financial Circular (IMTA) 91 Thomas Alexander NA Woolwich 1920-05-01 Financial Circular (IMTA) 169 Thomas Alexander 63 Woolwich 1922-11-01 Financial Circular (IMTA) 294 Thomas Alfred Gordon NA FCA Camm Metcalfe, Best & Co. 1962-03-17 Accountant 324 Thomas Alfred Henry FSAA Cardiff 1902-04-01 Incorporated Accountants' Journal 140 Thomas Arthur E. 75 FCA A. Owen John & Co. Swansea 1957-10-26 Accountant 499 Thomas F. T. Blackburn 1913-09-01 Financial Circular (IMTA) 288 Thomas Farrar Wolferstan 61 FCA, OBE Read, Son & Cocke Guernsey 1951-05-26 Accountant 526 Thomas Harry W. NA FCA A. Owen John & Co. Swansea 1964-05-16 Accountant 647 Thomas Harry Wilson NA 1964-07-01 Accountancy 667 Thomas J. Weldon NA 1922-06-01 Financial Circular (IMTA) 169 Thomas Jabez Edwin FSAA J. E. Thomas, Steele & Co. Adelaide, Australia 1920-12-01 Incorporated Accountants' Journal 47 Thomas John Salmon 54 FSAA Haswell Brothers Chester 1952-09-06 Accountant 283 Thomas John Salmon 54 FSAA Haswell Brothers Chester and Wrexham 1952-10-01 Accountancy 356 Thomas Walter Wilfrid 36 LAA 1915-08-01 Associated Accountants' Journal 78 Thomas William ASAA T. J. Thomas & Sons Liverpool 1917-05-01 Incorporated Accountants' Journal 166 Thomas William Edward ASAA Alban and Lamb Cardiff 1945-10-01 Accountancy 22 Thompson Christopher 36 ACA Baggaley, Thompson & Hamilton Nottingham 1929-04-13 Accountant 460 Thompson Frederick W. ACA Newcastle 1933-03-04 Accountant 303 Thompson George NA FCA 1965-06-12 Accountant 823 Thompson George William L. FCA Flint & Thompson Birmingham 1931-03-21 Accountant 368 Thompson J. S. FPANZ Blenheim, NZ 1948-07-30 The Accountants' Journal (NZ) 8 Thompson J. S. FPANZ 1948-07-30 The Accountants' Journal (NZ) 8 Thompson James Walter 60 ACA Thompson & Watson Leeds 1934-12-01 Accountant 791 Thompson Maurice 64 FSAA Maurice Thompson & Co. London 1949-04-01 Accountancy 108 Thompson Norman ASAA Copeland & Taylor Bishop Auckland 1916-10-01 Incorporated Accountants' Journal 5 Thompson Owen Walter 70 FCA Howard Smith, Thompson & Co. Birmingham & London 1957-02-02 Accountant 132 Thompson Thomas FSAA Stoke-on-Trent 1950-07-01 Accountancy 264 Thoms Arthur Eastlake 51 ACA, AIMTA Moreton 1932-02-27 Accountant 283 Thomson C. N. NA R. C. Thomson & Murdoch Dundee 1943-08-01 The Accountants' Magazine 271 Thomson Charles Romanes & Munro Edinburgh 1917-05-12 Accountant 471 Thomson Charles 26 Sharp, Parsons & Co. Birmingham 1917-06-01 The Accountants' Magazine 274 Thomson Charles W. Wodrow Scott-Moncrieff, Thomson & Shiells 1898-03-01 The Accountants' Magazine 201 Thomson Comrie 60 Edinburgh 1898-09-03 Accountant 851 Thomson Edwin Victor Coats 71 FSAA Price Waterhouse & Co Malaya 1952-07-12 Accountant 54 Thomson Eric James 22 A. & J. Robertson Edinburgh 1915-07-17 Accountant 86 Thomson Eric James 22 A. & J. Robertson Edinburgh 1915-08-01 The Accountants' Magazine 439 Thomson Ernest 71 CA 1947-05-01 The Accountants' Magazine 207 Thomson George CA London 1927-02-01 The Accountants' Magazine 107 Thomson J. Rowan CA Rowan Thomson & Anderson Kirkaldy 1915-11-01 The Accountants' Magazine 541 Thomson John George 48 CA Tientsin, China 1933-07-01 The Accountants' Magazine 433 Thomson John Riddell Bruce 54 CA 1944-04-01 The Accountants' Magazine 138 Thomson Leslie Andrew 45 FCA Thomson, Gregory, Thol & Co London 1935-05-18 Accountant 709 Thomson Nicol Cameron CA Lamb & Thomson Glasgow 1926-02-01 The Accountants' Magazine 83

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Thomson Robert Kyle 27 CA John Mann & Son Glasgow 1908-04-11 The Accountants' Magazine 241 Thomson Robert Kyle 27 CA John Mann & Son Glasgow 1908-05-01 The Accountants' Magazine 294 Thomson William 20 Whitson & Methuen Edinburgh 1915-07-24 Accountant 120 Thomson William 20 Whitson & Methuen Edinburgh 1915-08-01 The Accountants' Magazine 440 Thomson William Henry CA 1947-01-01 The Accountants' Magazine 5 Thorburn Christopher Cowan 23 Walker & White Edinburgh 1917-08-01 The Accountants' Magazine 377 Thornbery W. H. ACA Birmingham 1896-08-01 Accountant 653 Thornton Reginald Walker 69 FCA Thornton & Thornton Oxford 1947-08-30 Accountant 142 Thorp Douglas Sidney RHA Scrutton & Goodchild Ipswich 1943-02-27 Accountant 116 Thorp Titus 67 FCA Titus Thorp & Ainsworth Preston 1922-07-29 Accountant 182 Thorp Titus 67 FCA Titus Thorp & Ainsworth Preston 1922-12-09 Accountant 842 Thorpe Francis Holman Hastings 1918-04-01 Financial Circular (IMTA) 184 Thorpe George Albine NA Bradford 1905-08-01 Financial Circular (IMTA) 117 Thorpe George Albine 62 Bradford 1919-03-01 Financial Circular (IMTA) 107 Thorpe Jeremy NA 1967-12-01 Contra Green 175 Thoseby James 83 FSAA Thoseby, Son & Co. Bradford 1951-04-01 Accountancy 164 Thow George A. 50 CA Aberdeen 1909-04-01 The Accountants' Magazine 226 Thraves Arthur ACA A.Thraves & Co Liverpool 1912-07-27 Accountant 118 Threlford William Lacon FCA W. Lacon Threlford & Co. London 1958-05-03 Accountant 546 Thurgood Harry Voce OBE, FCA Drury, Thorgood & Co London 1930-05-03 Accountant 567 Tibbetts William Oscar 62 FCA Hart Brothers, Tibbetts & Co. London and New York 1898-02-05 Accountant 157 Tidswell W. F. NA ACA 1956-06-27 Accountant 762 Tietgen George Atwill M. O. Beale & Co. London 1918-09-14 Accountant 140 Tigar H. W. F. W. Smith, Riches & Co. London 1915-05-22 Accountant 684 Tigar Harold Walter F. W. Smith, Riches & Co. London 1915-06-01 Incorporated Accountants' Journal 195 Tildesley Cecil James Croydon 86 FCA Cecil Tildesley & Tonks Wolverhampton 1963-11-01 Accountancy 1060 Tiley Charles Orme FLAA 1942-01-31 Accountant 67 Tillett Russell Leslie FCA Russell Tillett and Company 1960-05-01 Accountancy 314 Tilly Albert Edward FCA Singleton, Fabian & Co London 1940-09-07 Accountant 205 Timms John ACA Derby 1929-09-28 Accountant 380 Tiplady Charles Lomax Blackburn 1881-08-13 Accountant 10 Titchener M. C. NA 1950-07-31 The Accountants' Journal (NZ) 17 Tocker A. H. NA 1952-02-01 The Accountants' Journal (NZ) 214 Tocker J. M. NA 1947-03-30 The Accountants' Journal (NZ) 255 Tod F. M. Cockburn 19 Brown, Fleming & Murray Glasgow 1915-11-01 The Accountants' Magazine 517 Tod Frederick Masefield Cockburn 19 Brown, Fleming & Murray Glasgow 1915-10-16 Accountant 474 Tod John Henry CA Edinburgh 1911-10-01 The Accountants' Magazine 452 Todd A. N. NA FCA 1962-01-06 Accountant 25 Todd Alfred Alison CA Glasgow 1920-05-01 The Accountants' Magazine 346 Todd James 68 FCA, JP Preston 1931-08-01 Accountant 143 Todd John W. NA ASAA Shipley 1912-09-01 Financial Circular (IMTA) 374 Todd Thomas Jennett 63 CA Edinburgh 1912-12-01 The Accountants' Magazine 534 Todd William 22 Grahams & Co. Glasgow 1916-11-01 The Accountants' Magazine 433 Todd William D. 22 Mitchell & Findlay Glasgow 1916-10-07 Accountant 319 Toley Arthur Seymour ASAA London 1934-04-01 Incorporated Accountants' Journal 268 Tomison William Budge 46 CA Charles Leigh Brown & Melville Glasgow 1941-11-01 The Accountants' Magazine 458 Tomkins Edward Forster 43 London 1893-08-05 Accountant 692 Tomlinson W. E. M. 1913-01-01 Incorporated Accountants' Journal 83 Tongue Alfred 78 FCA Alfred Tongue & Co Manchester 1930-04-12 Accountant 463 Tongue George William 64 FSAA Leyton 1944-03-01 Accountancy 124

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Tonks Eric Walter 38 ARANZ 1947-06-30 The Accountants' Journal (NZ) 371 Toothill Henry NA FSAA 1929-07-20 Accountant 83 Toothill Henry FSAA Henry Toothill & Son Sheffield 1929-12-14 Accountant 757 Toothill Henry FSAA Henry Toothill & Son Sheffield 1930-01-01 Incorporated Accountants' Journal 147 Toothill Percy NA 1939-06-01 Accountancy 315 Toothill Percy 86 FCA Henry Toothill & Son Sheffield 1962-12-01 Accountancy 1029 Topham Francis Harold 61 ASAA Shipton 1954-12-01 Accountancy 476 Topham John Nicholas Orme ACA Richard White & Sons Folkestone 1944-06-10 Accountant 274 Torrance Alexander Donald Fletcher CA 1933-12-01 The Accountants' Magazine 654 Torrance Alexander Donald Fletcher CA 1933-12-04 Accountant 859 Torrie Hercules 32 CA Thomson M'Lintock & Co. Glasgow 1942-04-01 The Accountants' Magazine 158 Tosh Elmslie CA A. Tosh & Son Dundee 1915-10-09 Accountant 444 Tosh Elmslie A. Tosh & Son Dundee 1915-11-01 The Accountants' Magazine 515 Tosh Robert CA Glasgow 1915-07-01 The Accountants' Magazine 382 Touche A. G. NA 1962-12-01 Accountancy 1061 Touche Donovan Meredith FCA George A. Touche & Co London 1952-04-05 Accountant 372 Touche George Bt, CA George A. Touche & Co London 1935-07-13 Accountant 39 Touche George CA George A. Touche & Co. London 1935-08-01 The Accountants' Magazine 493 Touche George NS CA George A. Touche & Co. England and Canada N/A British Accountants (Arno Press, 1980) n/a Touche George NS CA Touche, Niven & Co. United States N/A British Accountants (Arno Press, 1980) n/a Touche George NA CA George A. Touche & Co. London 1915-11-20 Accountant 603 Touche George Alexander George A Touche & Co. N/A Dictionary of business biography 539 Touche George Lawrence Capel NA FCA George A. Touche & Co. London 1958-10-11 Accountant 450 Towers A. NA Islington 1906-08-01 Financial Circular (IMTA) 135 Towers Arthur FSAA Torquay 1907-05-01 Incorporated Accountants' Journal 198 Towers Arthur FSAA Islington 1907-05-01 The Accountants' Magazine 290 Towers Arthur 53 Islington 1907-05-01 Financial Circular (IMTA) 85 Towers Arthur 1907-05-01 Financial Circular (IMTA) 115 Townend Charles Lowe 69 Charles L. Townend & Co. Halifax 1953-04-01 Accountancy 136 Townsend Eric Travis 23 Wilson, Stirling & Co. Glasgow 1917-12-01 The Accountants' Magazine 486 Townsend Herbert FSAA Townsend, Watson & Stone London 1956-06-01 Accountancy 258 Townsend Reginald Sir 1938-11-05 Accountant 626 Townsend Reginald NS ACA, FCWA N/A British Accountants (Arno Press, 1980) n/a Tranmer Charles H. 41 FSAA Tranmer and Raine 1950-05-01 Accountancy 176 Tranmer Charles H. 41 FSAA Tranmer and Raine 1950-05-01 Accountancy 180 Treahy Thomas NA 1945-12-30 The Accountants' Journal (NZ) 146 Treffers H. C. NA Th. & L. Limperg Amsterdam 1960-01-09 Accountant 36 Trench C. Reginald Chevenix Deloitte, Plender, Griffiths & Co. 1918-04-20 Accountant 312 Trenow Geoffrey F. ACA 1917-10-13 Accountant 281 Trevor C. R. FCA 1895-11-23 Accountant 940 Trevor Charles Robinson 67 FCA Trevor, Pilling & Co. Manchester and Bury 1895-11-16 Accountant 917 Trevor Charles Robinson 67 FCA Trevor, Pilling & Co. Manchester and Bury N/A British Accountants (Arno Press, 1980) n/a Tribe Alfred G.N. ACA Tribe, Clarke & Co Bristol 1913-08-02 Accountant 171 Tribe Ernest Newton 83 FCA Tribe, Clarke & Co Bristol 1946-01-05 Accountant 6 Tribe Frank 64 1958-06-28 Accountant 791 Tribe Wilberforce 78 FCA Tribe, Clarke & Co. Bristol 1900-05-19 Accountant 483 Tribe Wilberforce FCA Bristol 1900-07-14 Accountant 646 Tricks Frank Wood Bristol 1923-02-01 Incorporated Accountants' Journal 127 Trimming Charles Winwood Spicer & Pegler London 1915-09-01 Incorporated Accountants' Journal 274 Trimming Charles Winwood Spicer & Pegler 1915-10-02 Accountant 401

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Trist Herbert James FSAA H. J. Trist & Stranger Sydney, Australia 1953-11-01 Accountancy 374 Trotter Alexander 55 Edinburgh 1886-07-24 Accountant 437 Trueblood Robert M. NA CPA Touche, Ross, Bailey & Smart Chicago 1965-11-06 Accountant 590 Trump T. H. NA FCA Phillips & Trump Cardiff 1965-06-26 Accountant 887 Trump T. H. NA 1965-08-01 Accountancy 805 Tryon Stephen FCA Tribe, Clarke & Co Bristol 1928-08-18 Accountant 230 Tubbs Joseph Edward ex-FCA Tubbs, Son & Co London 1936-05-02 Accountant 672 Tubbs Sydney Walter 64 FCA Dixon, Wilson, Tubbs & Co London 1940-10-05 Accountant 268 Tuck Duncan Beresford 21 Wederell, Trenow, Gillatt & Co. London 1918-04-20 Accountant 312 Tucker Louis Egbert 24 Turquand, Youngs & Co. 1915-08-21 Accountant 219 Tucker Ronald Halford FCA 1965-10-01 Accountancy 1028 Tull Frank Stuart Salisbury FCA Price Waterhouse & Co. Buenos Aires & London 1955-12-24 Accountant 730 Tulloch Conrad William Alexander 77 FCA Woodman, Tulloch & Edds London 1928-03-31 Accountant 480 Tulloch George Hill NA FCA Craig, Gardner & Co. N/A A history of accountants in Ireland 384 Tulloch John T. CA Moores, Carson & Watson Glasgow 1943-12-04 Accountant 259 Tulloch John Taylor CA Moores, Carson & Watson Glasgow 1944-01-01 The Accountants' Magazine 6 Tulloch William George ASAA 1910-11-01 Incorporated Accountants' Journal 31 Tumulty Joseph FSAA Joseph Tumulty & Co. Dublin 1913-09-01 Incorporated Accountants' Journal 292 Tunbridge Sydney Thomas FSAA Lovewell, Blake & Co. Great Yarmouth and Lowestoft 1952-09-01 Accountancy 324 Tunnington Charles 76 FSAA Langton and MacConnal Liverpool 1952-08-01 Accountancy 294 Tunstall W. J. C. Harrison, West, Ledsam & Co. Birmingham 1917-06-23 Accountant 586 Turberville Alfred Ernest 68 FCA London 1928-04-28 Accountant 589 Turcan Ronald Somerville 1941-01-01 The Accountants' Magazine 12 Turketine Thomas 75 FCA T.Turketine & Co London 1936-09-19 Accountant 390 Turnbull Andrew Dalziel Lindsay CA, FFA 1946-07-01 The Accountants' Magazine 261 Turnbull G. V. Edinburgh 1916-03-01 The Accountants' Magazine 177 Turnbull John NA Walker & Henderson Edinburgh 1943-12-01 The Accountants' Magazine 333 Turnbull Robert A. & R. Turnbull Kilmarnock 1927-01-01 Incorporated Accountants' Journal 147 Turner A.G. ACA Henderson & Turner Liverpool 1923-09-08 Accountant 342 Turner Alan Macfarlane 20 Kerr, Andersons & McLeod Glasgow 1916-01-01 Accountant 32 Turner Alan Macfarlane 20 Kerr, Anderson & Macleod 1916-01-01 The Accountants' Magazine 28 Turner Cecil D. E. 24 Bland, Fielden & Co. Colchester 1942-01-17 Accountant 31 Turner Charles FCA Chas. Turner & Co Sheffield 1935-08-24 Accountant 274 Turner Charles Edgar W. 19 Mellors, Basden & Mellors Nottingham 1917-05-19 Accountant 483 Turner E. F. G. NA FCA Harman & Gowen Norwich 1965-11-13 Accountant 647 Turner Edgar John FCA de Paula, Turner, Lake & Co London 1949-02-05 Accountant 111 Turner Edward Hartley ACA Hartley Turner & Son Manchester 1940-02-17 Accountant 183 Turner Ernest Cecil Seymour FSAA Maurice Thompson & Co. London 1957-05-01 Accountancy 246 Turner George H. 19 Lord, Foster & Co 1943-03-27 Accountant 163 Turner George H. 61 FCA Holmes & Turner Wigan 1929-03-09 Accountant 295 Turner John 65 Bradford 1892-07-16 Accountant 561 Turner Joseph FCA Alfred Nixon, Son & Turner Manchester 1965-12-01 Accountancy 1252 Turner Marjorie ARANZ 1947-12-30 The Accountants' Journal (NZ) 183 Turner T. A. NA ARANZ 1946-07-30 The Accountants' Journal (NZ) 6 Turner Walton Fitzjames ACA 1945-11-17 Accountant 247 Turner William Arthur W. A. Turner & Co. Bradford 1927-12-01 Incorporated Accountants' Journal 73 Turner William Arthur 50 FSAA W.A. Turner & Co Bradford 1927-12-10 Accountant 789 Turner William E. 26 1901-03-01 The Accountants' Magazine 182 Turney G. E. NA ARANZ 1952-01-01 The Accountants' Journal (NZ) 163 Turquand Ernest Barnard 78 FSAA Turquand & Son London 1939-06-01 Accountancy 358

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Turquand Ernest Barnard 78 FSAA Turquand & Sons London 1939-06-03 Accountant 739 Turquand Paul William FSAA Turquand, Turquand & Co. London 1930-08-01 Incorporated Accountants' Journal 446 Turquand William 75 London 1894-03-24 Accountant 280 Turquand William 75 Turquand, Youngs, Bishop & Clarke London 1894-03-31 Accountant 290 Turquand William 75 Turquand, Youngs, Weise, Bishop & Clarke London N/A Dictionary of business biography 582 Turquand William 75 Turquand, Youngs, Bishop & Clarke London N/A British Accountants (Arno Press, 1980) n/a Turtle Leonard Vincent 1945-12-01 The Institute of Book-Keepers Journal 126 Tustin Annie Louisa 1944-09-01 The Institute of Book-Keepers Journal 33 Twamley Benjamin H. NA Stokes Bros. N/A A history of accountants in Ireland 384 Tweedale C. E. 57 Southend-on-Sea 1924-03-01 Financial Circular (IMTA) 110 Twelvetrees Bernard 24 Farrant, Matthews & Co. Blackburn 1917-10-27 Accountant 326 Twomey Michael Finbar Ashe ACA 1953-10-24 Accountant Irish Supplement 142 Twyford Frederic Edward FPANZ Christchurch, NZ 1949-06-30 The Accountants' Journal (NZ) 280 Tyler George Harry 72 ASAA Tyler & Wheatcroft Birmingham 1942-08-29 Accountant 136 Tyler George Harry 72 FSAA Tyler & Wheatcroft Birmingham 1942-10-01 Accountancy 20 Tyler Reginald Thomas Edward Swallow Peterborough 1916-04-01 Incorporated Accountants' Journal 146 Tyrrell Charles Ethelbert FCA Broads, Paterson & Co 1940-06-01 Accountant 612 Underwood Alan NA FCA, CA (SR) Deloitte, Plender, Griffiths, Annan & Co. Bulawayo 1964-09-19 Accountant 348 Underwood Cyril H. 26 Williams, Stoker & Worssam London 1919-01-04 Accountant 11 Upjohn William Moon 1918-09-14 Accountant 141 Upton Arthur Stanhope FSAA Johannesburg 1911-06-01 Incorporated Accountants' Journal 237 Ure Daniel NA CA 1936-11-01 The Accountants' Magazine 540 Ure James J. CA Ure, Drake & Co. London 1938-07-01 The Accountants' Magazine 432 Ure Thomas CA Thomson, Jackson, Gourlay & Taylor 1947-03-01 The Accountants' Magazine 120 Urie Norman 40 CA 1945-03-01 The Accountants' Magazine 107 Urquhart C. R. NA CA Peat, Marwick, Mitchell & Co. Manchester 1940-03-01 The Accountants' Magazine 129 Usher Alfred Edward 72 FCA Sunderland 1930-05-24 Accountant 677 Usher Graham A. NA CA Richard Brown & Co. Edinburgh 1961-04-01 Accountant 379 Usher Harry Lawrence CA Richard Brown & Co. 1947-12-01 The Accountants' Magazine 477 Usher John Milne Edinburgh 1915-10-16 Accountant 474 Usher John Milne 1915-11-01 The Accountants' Magazine 517 Vale William Henry 64 ACA W.H. Vale & Son Barrow-in-Furness 1932-02-27 Accountant 283 Valentine William John CA Ashton-on-Mersey 1912-11-01 The Accountants' Magazine 493 Vallance Harold L. CA Glasgow 1918-11-01 The Accountants' Magazine 417 Vallance John 27 CA 1908-11-01 The Accountants' Magazine 528 Van de Linde Frederick Gerard London 1924-04-01 Incorporated Accountants' Journal 197 van de Linde Frederick Gérard 46 FCA Gérard van de Linde & Son 1924-03-22 Accountant 498 Van de Linde Gerard 83 FCA 1922-09-09 Accountant 374 Van de Linde Gerard 83 FCA Reigate 1922-09-16 Accountant 400 van de Linde Gerard Casper 25 ACA 1889-11-09 Accountant 590 Van de Linde Gerrit 1895-09-21 Accountant 747 Van de Linde Henry Arthur FCA Gerard van de Linde & Son 1944-07-08 Accountant 20 Van de Linde Sidney Cooper 26 ACA 1896-04-04 Accountant 274 Van Dien Emanuel 78 van Dien, van Uden & Co. Amsterdam 1945-11-01 Accountancy 44 Van Dien Emanuel Amsterdam 1945-11-01 Accountancy 24 Van Dien Emanuel 77 Van Dien, Van Uden & Co Amsterdam 1945-11-17 Accountant 246 Vance Christopher M. ASAA Glasgow 1933-02-01 Incorporated Accountants' Journal 183 Vansittart Arnold Bexley G. Parker London 1915-05-29 Accountant 719 Vasey Thomas 54 FCA Vasey, Oliver & Co South Shields 1937-02-13 Accountant 248 Veale Gerald Cater 82 FCA Leather & Veale Leeds 1949-05-28 Accountant 450

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Veitch George 74 CA 1961-11-11 Accountant 650 Veitch Horace Johnston 73 CA Veitch & Co London 1951-11-24 Accountant 514 Vellacott William Edward FCA Hill, Vellacott & Co 1938-02-19 Accountant 257 Vere George FSAA Louth 1907-11-01 Incorporated Accountants' Journal 42 Verity George Robseon 60 CA 1945-08-01 The Accountants' Magazine 308 Vickery H. D. FPANZ 1947-10-30 The Accountants' Journal (NZ) 110 Vincent Howard 1908-05-01 Incorporated Accountants' Journal 167 Vincent W. G. NA 1954-11-13 Accountant 508 Vine William ACA Liverpool 1915-04-03 Accountant 459 Viney J. D. NA FCA Viney, Son & Goodyear 1900-07-14 Accountant 659 Vost Charles CA 1946-11-01 The Accountants' Magazine 376 Waddell James New York 1892-02-27 Accountant 183 Waddell William 58 CA Dempster, Brechin & Waddell Glasgow 1932-02-06 Accountant 172 Waddell William 55 CA Dempster, Brechin & Waddell 1932-03-01 The Accountants' Magazine 169 Wade Arthur Shepherd London 1941-03-01 Accountancy 108 Wade J. Merrett FCA Chalmers, Wade & Co Liverpool 1927-03-26 Accountant 477 Wadley Thomas Mansfield 71 FSAA, CA (South Africa) Wadley, Wood and Bonella Durban, South Africa 1957-07-01 Accountancy 332 Wadsworth Bernard Holmes 51 CA Price, Waterhouse & Co. London 1941-12-01 The Accountants' Magazine 506 Wain George NA Stafford 1918-12-01 Financial Circular (IMTA) 360 Wainwright R. S. NA FCA Beevers & Adgie 1965-04-24 Accountant 568 Wainwright R. S. NA 1965-06-01 Accountancy 608 Waite W. W. NA Barrow 1904-05-01 Financial Circular (IMTA) 144 Wake Archibald Earnshaw FCA Wright, Wake, Price & Co London 1926-01-16 Accountant 77 Wakeling Charles Edward FSAA, JP Charles Wakeling & Co London 1951-07-14 Accountant 46 Wakeling Charles Edward 55 FSAA Charles Wakeling & Co. London 1951-08-01 Accountancy 324 Walbank John Arthur 67 FCA John A. Walbank & Co Newcastle-upon-Tyne 1945-11-03 Accountant 216 Walker A. D. 63 FCA 1961-03-04 Accountant 274 Walker Alexander Dalrymple 63 FCA W. H. Walker & Co. Liverpool, London & Douglas 1961-02-25 Accountant 243 Walker Alexander Dalrymple 63 FCA W. H. Walker & Co. Liverpool, London and Isle of Man 1961-03-01 Accountancy 128 Walker Alexander Reid 46 CA 1944-08-01 The Accountants' Magazine 279 Walker Basil Scarisbrick Lewis & Mounsey Liverpool 1915-05-22 Accountant 684 Walker Edward Stafford 48 ACA J.E. Walker & Son Hull 1937-03-27 Accountant 448 Walker Ernest James FCA Banner, Spencer and Walker Liverpool 1949-01-15 Accountant 51 Walker Fred J. 25 ACA W. B. Peat & Co. London 1915-09-18 Accountant 340 Walker Frederick 60 FCA Watson, Sowter & Co. Derby 1934-05-19 Accountant 725 Walker Henry FSAA 1901-07-01 Incorporated Accountants' Journal 186 Walker Henry NA 1893-01-01 Incorporated Accountants' Journal 71-72 Walker James CA 1922-08-01 The Accountants' Magazine 456 Walker James CA 1922-11-01 The Accountants' Magazine 517 Walker James 74 ASAA Blackpool 1946-06-08 Accountant 314 Walker James NA FCA, CA Craig, Gardner & Co. Dublin 1958-05-10 Accountant 557 Walker James NA FCA Craig, Gardner & Co. Belfast N/A A history of accountants in Ireland 384 Walker James A. NA CA Howden & Molleson 1946-07-01 The Accountants' Magazine 263 Walker James C. Craston Thomson & Allison 1946-06-01 The Accountants' Magazine 224 Walker James Cradock 67 FSAA Glasgow 1939-03-01 Accountancy 231 Walker John 52 CA Walker & White Edinburgh 1906-07-01 The Accountants' Magazine 377 Walker John NA CA Walker & Henderson Glasgow 1946-12-01 The Accountants' Magazine 416 Walker John Derby 1893-08-26 Accountant 740 Walker John Burnett 28 CA Mackay, Irons & Co. Dundee 1906-07-01 The Accountants' Magazine 380 Walker John Burnie CA 1942-07-01 The Accountants' Magazine 288

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Walker John Edward FCA Halifax 1910-04-02 Accountant 478 Walker Louson 63 CA Welsh, Walker & Macpherson Greenock 1905-04-01 The Accountants' Magazine 238 Walker Owen FSAA Painter, Mayne & Walker London 1955-03-01 Accountancy 124 Walker Percy Henry Percy H. Walker & Co. Cardiff 1948-02-01 Accountancy 48 Walker R. Burgess 24 Whitson & Methuen Edinburgh 1916-03-18 Accountant 339 Walker Robert Burgess 56 CA 1947-12-01 The Accountants' Magazine 474 Walker W. G. NA CA Edinburgh 1933-01-01 The Accountants' Magazine 8 Walker William 63 CA Peat, Marwick, Mitchell & Co. Glasgow 1958-03-08 Accountant 299 Walker William Glassford 75 CA Edinburgh 1940-08-03 Accountant 95 Walker William Glassford CA Edinburgh 1940-09-01 The Accountants' Magazine 400 Walkey Arthur Herbert NA FCA, FSAA Cooper and Kenny N/A A history of accountants in Ireland 385 Walkey Arthur Jewell NA FCA, FSAA Cooper and Kenny N/A A history of accountants in Ireland 385 Wall Thomas Atkins 72 ASAA London 1947-03-22 Accountant 159 Wallace Charles Mawer 49 CA Scott-Moncrieff, Thomson & Shiells Edinburgh 1942-01-01 The Accountants' Magazine 5 Wallace David Eckford CA, FFA D. E. Wallace & Somerville Edinburgh 1932-12-01 The Accountants' Magazine 621 Wallace James Barr 51 CA Gibson, Anderson & Co. 1941-11-01 The Accountants' Magazine 461 Wallace Johnstone 61 Newcastle-on-Tyne 1922-12-01 Financial Circular (IMTA) 321 Wallace Johnstone Newcastle-on-Tyne 1923-02-01 Financial Circular (IMTA) 44 Wallace Thomas FCA Thomas Bowden, Sons and Nephew Newcastle 1935-03-02 Accountant 327 Wallace William Dunn 70 ASAA Kircaldy 1940-10-05 Accountant 268 Wallace William Thwaites John Parker & Sons Sunderland 1917-05-12 Accountant 462 Waller C. C. R. 35 West Hartlepool 1896-01-18 Accountant 53 Waller Charles Christopher West Hartlepool 1896-02-01 Incorporated Accountants' Journal 57 Wallis George C.A.C.L. 57 FCA James Fraser & Sons London 1933-03-18 Accountant 376 Walmsley Frederic NA FSAA F. Walmsley & Co. Manchester 1935-04-06 Accountant 483 Walmsley Frederic Bolton 1937-01-01 Incorporated Accountants' Journal 124 Walmsley Frederic NA 1892-10-01 Incorporated Accountants' Journal 43-44 Walsh F. H. NA FCA Kneeshaw, Moffatt & Co. Burnley & Blackpool 1959-08-01 Accountant 40 Walsh F.G. FCA (Irish) 1935-07-13 Accountant 39 Walsh Frederick G. NA FCA R. Walsh and Sons N/A A history of accountants in Ireland 386 Walsh John William FSAA Maidstone 1930-09-01 Incorporated Accountants' Journal 499 Walsh Robert 83 FCA Messrs R.Walsh & Son Belfast 1930-01-25 Accountant 113 Walsh Robert NA FCA R. Walsh and Sons N/A A history of accountants in Ireland 386 Walters Charles Edgar ASAA Cardiff 1917-07-21 Accountant 50 Walters Harold 90 FCA Morrish, Walters & Co. London 1961-07-08 Accountant 60 Walters Harold Paton 90 FCA Morrish, Walters & Co. London 1961-07-01 Accountancy 460 Walton Alfred FCA, FSAA John Gordon, Walton & Co Leeds 1943-04-03 Accountant 177 Walton Alfred FCA, FSAA John Gordon, Walton & Co. Leeds 1943-05-01 Accountancy 158 Walton Arthur NA Lysons, Haworth & Sankey Manchester 1969-06-01 Institute Newsletter 3 Walton Arthur NA FCA Lysons, Haworth & Sankey Manchester 1970-06-01 Institute Newsletter 2 Walton Arthur Halsall NA FCA Lysons, Hayworth & Sankey Manchester 1959-02-14 Accountant 195 Walton Arthur Halsall NA FCA Lysons, Haworth & Sankey Manchester 1971-07-01 Institute Newsletter 2 Walton Christopher John ACA Darlington 1899-03-04 Accountant 259 Walton D. N. NA FCA Walton, Watts & Co. Manchester 1964-06-27 Accountant 834 Walton D. N. NA 1964-07-01 Accountancy 664 Walton Frank 65 ACA Wolverhampton 1923-03-31 Accountant 509 Walton Frank Arthur ASAA Lomax & Clements London 1917-11-01 Incorporated Accountants' Journal 28 Walton Harold W. 1918-02-01 Incorporated Accountants' Journal 90 Walton James FCA Evans, Peirson & Co London 1920-11-13 Accountant 516 Walton Rupert NA FCA John Gordon, Walton & Co. Leeds 1960-05-14 Accountant 616

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Walton Rupert NA 1964-03-01 Accountancy 187 Walton Rupert NA FCA, ACIS, FTII John Gordon, Walton & Co. Leeds 1964-03-14 Accountant 324 Walton Tom NA FCA Walton, Watts & Co. 1937-11-06 Accountant 615 Walton Tom FCA Walton, Watts & Co. Manchester 1953-07-11 Accountant 57 Walton Tom FCA Manchester 1953-07-18 Accountant 85 Walton Victor NA FCA Victor Walton & Co. Leeds 1957-10-12 Accountant 421 Walton Victor NA FCA Victor Walton & Co. Leeds 1964-02-15 Accountant 187 Walton W. A. Walton & M'Culloch Glasgow 1916-11-01 The Accountants' Magazine 433 Walton W. A. Glasgow 1917-03-17 Accountant 272 Walton William Thomas 84 FSAA, JP W.T. Walton & Son West Hartlepool 1932-05-28 Accountant 730 Walton William Thomas FSAA W. T. Walton & Son West Hartlepool, Stockton-on-Tees 1932-06-01 Incorporated Accountants' Journal 343 Wanklyn W. F. 67 Wigan 1904-11-01 Financial Circular (IMTA) 276 Wanklyn William Trevor FSAA Wigan 1905-01-01 Incorporated Accountants' Journal 93 Ward Alton FCA W. A. Turner and Co. Bradford 1960-05-01 Accountancy 314 Ward Barry D. 21 C.F. Burton & Co London 1944-02-19 Accountant 84 Ward D. B. NA 1964-09-01 Accountancy 848 Ward Donald Bewick NA FCA Peat, Marwick, Mitchell & Co. Newcastle 1964-09-05 Accountant 302 Ward George Duval Johannesburg 1918-06-01 Incorporated Accountants' Journal 171 Ward James Edward 73 FCA James E. Ward & Son London 1946-03-30 Accountant 172 Ward Joseph 48 FAA Oldham 1918-12-01 Associated Accountants' Journal 118 Ward Norman Thomas 43 ACA Hawnt, Hilton & Ward Birmingham 1944-02-12 Accountant 76 Ward Robert James 89 FCA Robert J. Ward and Co London 1935-05-18 Accountant 709 Warden P. CA Edinburgh 1917-02-01 The Accountants' Magazine 85 Warden Peter Sheddon 51 CA Barstow & Millar 1916-08-01 The Accountants' Magazine 411 Wardlaw David 1908-12-01 The Accountants' Magazine 572 Warerhouse Edwin 77 FCA Price, Waterhouse & Co. N/A British Accountants (Arno Press, 1980) n/a Waring Frank James K. Tattersall Chorley 1916-09-09 Accountant 219 Waring H. W. A. 55 FCA 1962-01-20 Accountant 82 Waring Henry William Allen 55 FCA 1962-01-01 Accountancy 96 Waring Joseph Earnshaw 57 FCA Smithson, Blackburn & Co Leeds 1947-05-03 Accountant 250 Wark William Baillie 65 CA 1946-09-01 The Accountants' Magazine 328 Warley George Appleton 51 FCA London 1952-07-26 Accountant 114 Warmsley Frederick John 73 FCA Warmsley, Henshall & Co Chester 1930-03-15 Accountant 342 Warner Arthur ACA Philips & Stewart Singapore 1914-02-28 Accountant 296 Warner Bernard Oldershaw ACA Price, Waterhouse & Co. 1917-06-02 Accountant 526 Warnock Alan Watson NA FCA Stokes, Kennedy, Crowley & Co. N/A A history of accountants in Ireland 386 Warnock Ian Graham CA P. G. Erentz & Co. Glasgow 1947-12-01 The Accountants' Magazine 474 Warren Frederick John FSAA Haverfordwest 1932-10-01 Incorporated Accountants' Journal 27 Warriner Albert Henry FCA Warriner & Co Birmingham 1938-12-31 Accountant 908 Warrington of Clyffe Lord 1937-11-01 Incorporated Accountants' Journal 38 Warwick Ralph Thomas W. T. Walton & Son London 1941-10-01 Accountancy 18 Waterer R. B. NA 1952-07-12 Accountant 53 Waterhouse Edwin FCA Price Waterhouse & Co London 1917-09-29 Accountant 242 Waterhouse Edwin Price, Waterhouse & Co. London 1917-10-01 Incorporated Accountants' Journal 8 Waterhouse Edwin Price, Waterhouse & Co. N/A Dictionary of business biography 674 Waterhouse Mrs Edwin 1896-05-16 Accountant 408 Waterhouse Nicholas NA FCA Price, Waterhouse & Co. 1927-07-01 Accountant 7 Waterhouse Nicholas NA FCA Price, Waterhouse & Co. 1928-07-07 Accountant 6 Waterhouse Nicholas NA FCA 1956-07-14 Accountant 39 Waterhouse Nicholas Edwin FCA Price Waterhouse & Co. 1965-01-02 Accountant 14

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Waterhouse Nicholas Edwin FCA 1965-01-02 Accountant 27 Waterhouse Nicholas Edwin FCA Price Waterhouse & Co. 1965-02-01 Accountancy 96 Waterhouse William 1900-05-19 Accountant 483 Waterston John Henry 53 CA Edinburgh 1938-11-01 The Accountants' Magazine 534 Waterworth Guy 72 FCA Waterworth, Rudd & Hare Blackburn 1957-12-14 Accountant 706 Watkins Mervyn Holmes Parsons & Jolliffe Newport 1918-10-12 Accountant 197 Watling John Bristol 1900-06-01 Incorporated Accountants' Journal 166 Watson A. S. NA FCA Woolley & Watson Southampton 1961-05-06 Accountant 582 Watson Adam Fyfe CA A. & A. Paterson & Watson 1943-06-01 The Accountants' Magazine 199 Watson Arnold 79 ACA, ASAA, ACIS Arnold Watson & Co Manchester 1950-06-17 Accountant 697 Watson Arnold Thomas FCA John Watson & Sons 1924-04-19 Accountant 664 Watson Bernard William 73 ACA John Watson, Sons & Wheatcroft Sheffield 1942-03-21 Accountant 167 Watson Borthwick D.L. Falkirk 1915-02-01 Incorporated Accountants' Journal 104 Watson David McCloy NA FCA Craig, Gardner & Co. Dublin & Belfast 1959-05-09 Accountant 569 Watson David McCloy NA FCA Craig, Gardner & Co. N/A A history of accountants in Ireland 387 Watson Dennis M'Kenny CA 1943-06-01 The Accountants' Magazine 197 Watson Ernest Robert FCA Read, Son, Watson and Leith Newfoundland 1945-09-08 Accountant 117 Watson F. J. CA Riddell, Stead, Graham & Hutchison Winnipeg 1916-06-24 Accountant 707 Watson F. J. Riddell, Stead, Graham & Hutchison Winnipeg, Canada 1916-07-01 The Accountants' Magazine 327 Watson George Edward 53 CA Watson & Morrison Edinburgh 1909-11-01 The Accountants' Magazine 516 Watson H. L. NA 1964-07-01 Accountancy 667 Watson H. L. NA FCA Carline, Watson, Bird & Co. Chesterfield 1964-07-11 Accountant 60 Watson Hebert J. 50 FCA Carline & Watson 1933-09-09 Accountant 449 Watson Henry Crawford 45 ACA McKinley, Watson & Chatt Stockton, West Hartlepool and 1897-12-25 Accountant 1220 Watson James 81 CA Edinburgh 1912-03-01 The Accountants' Magazine 166 Watson James 74 FCA James Watson & Son Carlisle 1941-04-05 Accountant 265 Watson James Edinburgh 1897-09-04 Accountant 852 Watson John LL.B Liverpool 1915-11-01 Incorporated Accountants' Journal 42 Watson John NA Cumberland 1928-12-01 Financial Circular (IMTA) 381 Watson John E. CA John E. Watson & Son Glasgow 1901-04-27 Accountant 511 Watson John E. CA 1901-05-01 The Accountants' Magazine 281 Watson John E. CA 1901-06-01 The Accountants' Magazine 337 Watson John Ebenezer CA 1901-06-01 The Accountants' Magazine 288 Watson John Ebenezer 72 Glasgow 1902-03-01 The Accountants' Magazine 200 Watson John M. James Craig Edinburgh 1917-12-01 The Accountants' Magazine 487 Watson John Mitchell 1918-03-01 The Accountants' Magazine 106 Watson John Owen Jarvis Barber & Sons Sheffield 1917-06-16 Accountant 567 Watson John Thomas Sherriff 72 CA 1936-04-01 The Accountants' Magazine 204 Watson Lindsay Hay CA 1944-03-01 The Accountants' Magazine 106 Watson N. B. Whitson & Methuen 1915-11-01 The Accountants' Magazine 518 Watson Robert 21 Watson & Morrison Edinburgh 1916-02-19 Accountant 234 Watson Robert 21 Watson & Morrison Edinburgh 1916-03-01 The Accountants' Magazine 149 Watson Robert C. 23 CA Marquis & Hall Aberdeen 1900-05-01 The Accountants' Magazine 328 Watson S. F. 25 Wederell, Trenow, Gillatt & Co. London 1916-09-02 Accountant 199 Watson Stanley L. 22 Mackay & Irons Dundee 1915-10-16 Accountant 476 Watson Stanley L. Mackay & Irons Dundee 1915-11-01 The Accountants' Magazine 516 Watson T. 24 Price, Waterhouse & Co. London 1915-08-01 The Accountants' Magazine 440 Watson T. W. M. CA John E. Watson & Son Glasgow 1922-11-01 The Accountants' Magazine 520 Watson Thomas Price, Waterhouse & Co. London 1915-08-07 Accountant 176 Watson Thomas Jackson 70 CA 1945-07-01 The Accountants' Magazine 275

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Watson Tom FCA Richard Watson & Son Burnley 1935-06-29 Accountant 923 Watson William NA 1944-11-01 The Accountants' Magazine 318 Watson William Henry FCA John Watson & Sons Sheffield 1890-10-18 Accountant 569 Watt John CA Edinburgh 1918-03-01 The Accountants' Magazine 125 Watt William James 61 FCA W.J. Watt & Co London 1950-09-23 Accountant 303 Watters George 64 CA George A. Touche & Co. 1936-11-01 The Accountants' Magazine 539 Watts D. E. NA CA 1966-10-01 Contra Green 105 Watts Ethel NA W. B. Peat & Co. 1924-01-19 Accountant 84 Watts Ethel NA 1924-01-26 Accountant 124 Watts Ethel NA FCA 1961-12-09 Accountant 777 Watts Ethel FCA E. Watts & Co. London 1963-11-30 Accountant 703 Watts Ethel 68 FCA E. Watts & Co. 1963-12-01 Accountancy 1066 Watts Ethel FCA 1963-12-01 Accountancy 1140 Watts Ethel FCA 1963-12-01 Accountancy 1147 Watts Ethel FCA 1963-12-14 Accountant 756 Watts John 69 FCA 2016-09-25 Sunday Telegraph 26 Watts Wilfrid G. NA FPANZ Walkley, Laurence & Watts New Plymouth, NZ 1946-03-30 The Accountants' Journal (NZ) 221 Wawn Frederick Middlemost FCA Bolton, Wawn & Co. Sunderland 1916-06-17 Accountant 683 Wawn Frederick Middlemost FCA Bolton, Wawn & Co. Sunderland 1916-07-01 Incorporated Accountants' Journal 224 Wear Albert E. R. Evans Smith & Co London 1917-09-29 Accountant 241 Weatherall Robert Alexander 67 FSAA,FIMTA Barnet 1950-10-07 Accountant 353 Weatherby William Charles 89 FSAA 1948-07-01 Accountancy 172 Weatherley C.H. FCA Cooper Brothers & Co London 1917-06-02 Accountant 528 Weatherley Louis H. 85 FCA Cooper Brothers & Co. 1964-10-01 Accountancy 971 Weatherly Louis Henry 85 FCA Cooper Brothers & Co. 1964-10-03 Accountant 431 Webb Alfred Rowley 72 FCA Webb & Hall Manchester 1949-05-28 Accountant 450 Webb Frank Dalton FCA Webb, Hanson, Bullivant & Co. Manchester 1960-09-24 Accountant 403 Webb Frank L. NA FCA Derbyshire & Co. 1966-02-01 Contra Green 60 Webber Ebenezer John FSAA Percy Mason & Co London 1935-11-16 Accountant 688 Webber Ebenezer John FSAA Percy Mason & Co. London 1935-12-01 Incorporated Accountants' Journal 88 Webber Frederick Arthur 72 FSAA Bristol 1947-04-01 Accountancy 88 Webber Frederick Arthur 72 FSAA Bristol 1947-06-01 Accountancy 121 Webber N. G. NA FCA Turquand Youngs & Co. 1965-06-05 Accountant 791 Webster George Colin 70 FCA Deakin & Webster Sheffield 1945-11-03 Accountant 217 Webster Harry C. CA Edinburgh 1929-06-01 The Accountants' Magazine 342 Wederell Thomas Sidney 80 FCA Wederell, Griffiths & Co 1938-05-21 Accountant 699 Weekes Arthur Nelson Hampton Russell, Harris & Co. 1918-08-17 Accountant 88 Weeks F. J. NA ACA 1959-09-12 Accountant 203 Weeks F. J. NA FCA 1961-04-15 Accountant 435 Weeks F. J. NA 1964-08-01 Accountancy 747 Weil Gerald Makepeace FCA, ASAA Edward Em. Sander & Co. London 1952-12-01 Accountancy 420 Weir Andrew Robertson FSAA Wm. Hart Junr. & Wilson Glasgow 1931-01-01 Incorporated Accountants' Journal 156 Weir Walter CA 1916-05-01 The Accountants' Magazine 263 Welbourn Bernard ASAA Winchester 1931-07-01 Incorporated Accountants' Journal 380 Welch Allan FCA Boyce, Welch & Co. Bradford & London 1963-05-04 Accountant 598 Welch Frederick Ernest FCA Price Waterhouse & Co London 1941-08-16 Accountant 88 Welch John Henry 66 ACA Welch & Parkinson Liverpool 1922-10-28 Accountant 603 Welch John R. Welch & Parkinson Liverpool 1894-03-17 Accountant 241 Welford Charles William 1932-06-01 Incorporated Accountants' Journal 343 Wellington W. P. NA APANZ 1945-11-30 The Accountants' Journal (NZ) 125

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Wells Edward 69 FCA Gane, Jackson & Co 1931-11-07 Accountant 617 Wells W. K. NA FCA 1966-06-01 Contra Green 80 Wells W.K. NA FCA 1965-07-01 Contra Green 4 Wells-Smith Henry FCA Wells-Smith, Jones & Co Sheffield 1944-02-05 Accountant 68 Welsh Thomas Morrison 49 CA Moores, Carson & Watson Glasgow 1942-02-01 The Accountants' Magazine 78 Welton Mrs 1891-07-04 Accountant 506 Wenham Alfred Ebenezer 94 Wenham Bros & Co Birmingham 1933-04-01 Accountant 424 Wesson Walter 57 FCA Walter Wesson & Co London 1931-01-03 Accountant 19 West A. L. A. NA FIMTA 1960-06-18 Accountant 751 West Arthur Gould FCA, JP West and Drake Reading 1947-03-15 Accountant 144 West George Malcolm Watson 62 FCA Chalmers, Wade & Co. Liverpool 1955-04-30 Accountant 500 West Gordon Dudley 75 FCA Simon Jude & West Liverpool 1957-09-07 Accountant 287 West H. G. NA FPANZ Griffin, Hodgson, West & Yates Nelson, New Zealand 1965-06-12 Accountant 802 West Henry Walter 80 FSAA H. W. West and Co. London 1955-02-01 Accountancy 86 West Joseph 76 FCA Simon Jude & West Liverpool 1933-01-14 Accountant 41 West Owen James 53 FCA Owen West & Brewster Reading 1954-03-20 Accountant 323 West Samuel Kenneth 32 ACA W. B. Peat & Co. 1922-09-09 Accountant 374 Westby Frederick William FAA London 1918-03-01 Associated Accountants' Journal 11 Westby-Gibson John LL.D London 1892-02-20 Accountant 162 Westcott William 72 FCA William Westcott & Co. London 1898-12-10 Accountant 1203 Westhead Joseph William 55 FCA Blackpool 1938-09-03 Accountant 321 Westlake William Coventry FSAA Southampton 1938-02-12 Accountant 215 Westlake William Coventry FSAA Southampton 1938-03-01 Incorporated Accountants' Journal 214 Westmacott E. T. NA FACCA 1965-01-23 Accountant 103 Weston Ernest 64 FCA Ernest Weston and Co Sheffield 1944-01-22 Accountant 39 Weston Richard 74 FCA Weston , Whalley and Jackson Skipton 1945-04-07 Accountant 164 Westron Charles William 64 ACA 1936-08-08 Accountant 191 Wetherall R. A. NA Swansea 1923-03-01 Financial Circular (IMTA) 111 Wetherall Robert A. NA 1926-10-01 Financial Circular (IMTA) 492 Wetherall Robert Alexander 67 FSAA, FIMTA 1950-10-01 Accountancy 378 Whalley Frederick FSAA Liverpool 1930-04-01 Incorporated Accountants' Journal 267 Whamond John Robbie CA London 1906-05-01 The Accountants' Magazine 285 Whatley G. E. Stuart West Africa 1895-07-13 Accountant 611 Whatmore Walter Roland Tracy FCA Peat, Marwick, Mitchell & Co. 1962-08-18 Accountant 205 Whatmore Walter Roland Tracy 71 FCA Peat, Marwick, Mitchell & Co. 1962-09-01 Accountancy 824 Wheatley C. NA FCA Russell, Durie Kerr, Watson & Co. Birmingham 1964-06-06 Accountant 743 Wheatley Clarence NA 1964-06-01 Accountancy 562 Wheatley Jones M. NA FCA Haworth & Wheatley Jones 1964-12-12 Accountant 749 Wheawill Charles 69 FCA 1934-12-29 Accountant 913 Wheawill Cornelius ACA Wheawill & Son Huddersfield 1907-01-19 Accountant 100 Wheawill Edward K. E. Sudworth 1918-10-19 Accountant 212 Wheeler Stanley V. Percy A. Bates Leicester 1915-12-04 Accountant 685 Wheller Edgar Maurice ASAA J. and A.W. Sully & Co Bridgwater 1935-08-31 Accountant 293 Whigham Charles Frederick 65 CA, FFA Northants 1938-03-01 The Accountants' Magazine 153 Whinnerah Henry FCA Stead, Taylor & Stead Liverpool 1925-07-25 Accountant 157 Whinnerah William NA FCA Stead, Taylor & Stead Liverpool 1962-12-08 Accountant 755 Whinney Arthur NA FCA Whinney, Smith & Whinney 1925-06-13 Accountant 944 Whinney Arthur KBE, J.P., FCA Whinney, Smith & Whinney London 1927-06-04 Accountant 840 Whinney Arthur FCA Whinney, Smith & Whinney 1927-07-01 Incorporated Accountants' Journal 350 Whinney Arthur NS FCA Whinney, Smith & Whinney N/A British Accountants (Arno Press, 1980) n/a

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Whinney Emma Sophia 56 1891-06-27 Accountant 489 Whinney Ernest F. G. NA FCA Whinney Murray & Co. 1965-10-01 Contra Green 23 Whinney Frederick FCA Whinney, Smith & Whinney London 1916-05-20 Accountant 582 Whinney Frederick Ernst & Whinney N/A Dictionary of business biography 766 Whinney Frederick 87 FCA Whinney, Smith & Whinney N/A British Accountants (Arno Press, 1980) n/a Whinney Sir Arthur NA FCA Whinney, Smith & Whinney 1926-07-03 Accountant 6 Whipp Robert Paley FCA,ASAA J.B.Boyd, Wrigley & Co Manchester 1953-03-21 Accountant 357 Whipp Robert Paley FCA, FSAA J. B. Boyd, Wrigley & Co. Manchester 1953-04-01 Accountancy 136 Whitaker Alfred James P. FCA Whitaker & Redfearn Penzance 1938-06-18 Accountant 839 Whitaker H. NA ACA 1967-02-01 Contra Green 141 Whitcombe Nathaniel James ACA Whitcombe & Emson London and Windsor 1894-06-02 Accountant 488 White Alfred 55 FCA Thomas Smethurst & Co Manchester 1927-09-03 Accountant 313 White Archibald 76 FCA Carter, Son & White London 1935-06-22 Accountant 888 White Arthur Bryan 29 ACA Price, Waterhouse & Co. 1918-04-13 Accountant 300 White Arthur Mohun 72 FSAA Newcastle-upon-Tyne 1958-03-01 Accountancy 162 White Brian Granville Francis Nicholls, White & Co London 1944-09-16 Accountant 148 White Cyril Goodricke, Cotman, Hooper, Phipps & Co. 1915-06-12 Accountant 782 White David Oliver 27 ACA Rubery & Co Birmingham 1941-04-26 Accountant 319 White Ernest George 61 FSAA Carmarthen 1950-09-01 Accountancy 340 White Ernest Randolph FCA Wenn & Co Oxford 1953-06-27 Accountant 778 White George Montague FCA Francis, Nicholls, White & Co 1918-11-30 Accountant 300 White P. Stewart CA J. W. Stewart & Co. 1932-08-01 The Accountants' Magazine 508 White Percival 69 FSAA White & Pawley Plymouth 1950-12-01 Accountancy 454 White Percy Blackburne 76 FCA Edmund D. White & Sons Liverpool 1955-08-06 Accountant 168 White Robert 43 ACA Hirst & White Newark-on-Trent 1896-08-29 Accountant 710 White Robert ACA J. & A. W. Sully London 1899-10-07 Accountant 1020 White W. L. Cork 1952-06-21 Accountant Irish Supplement 82 White William Adam 33 CA Walker & White Edinburgh 1897-12-04 Accountant 1160 White William Adam Walker & White Edinburgh 1898-01-01 The Accountants' Magazine 48 White William Luke 65 FSAA Atkins, Chirnside & Co. Cork 1952-04-19 Accountant Irish Supplement 52 White William Luke FSAA Atkins, Chirnside & Co. Cork, Ireland 1952-05-01 Accountancy 184 White William Luke NA FSAA Atkins, Chirnside & Co. N/A A history of accountants in Ireland 387 Whitehead James 62 Oldham 1892-04-09 Accountant 303 Whitehead P. J. 73 Southport 1907-06-01 Financial Circular (IMTA) 128 Whitehead Stanley NA Croydon 1921-07-01 Financial Circular (IMTA) 211 Whitehill John 79 FCA Whitehill, Marsh. Jackson & Co Birmingham 1939-11-04 Accountant 498 Whitehill Robert FCA Whitehill & Whitehill Birmingham 1905-01-21 Accountant 82 Whitehill Robert Howard 46 FCA, B.Com, FRSA Whitehill, Marsh, Jackson & Co Birmingham 1950-06-17 Accountant 697 Whitehouse Donovan F. Edwin FCA Donovan Whitehouse & Co London 1944-02-26 Accountant 101 Whitelaw George Andrew Newlands W. R. M'Donald & Gordon 1942-12-01 The Accountants' Magazine 389 Whitelaw James 42 CA Dewar & Robertson 1946-01-01 The Accountants' Magazine 7 Whiteley F. O. NA Bradford 1912-02-01 Financial Circular (IMTA) 77 Whiteley F. O. NA Bradford 1919-03-01 Financial Circular (IMTA) 106 Whiteley F. Ogden NA Bradford 1921-10-01 Financial Circular (IMTA) 298 Whiteley F. Ogden NA Bradford 1921-11-01 Financial Circular (IMTA) 329 Whiteley F. Ogden NA Bradford 1921-12-01 Financial Circular (IMTA) 354 Whiteley F. Ogden NA Bradford 1922-01-01 Financial Circular (IMTA) 22 Whiteley F. Ogden NA Bradford 1922-02-01 Financial Circular (IMTA) 53 Whiteley F. Ogden NA Bradford 1922-05-01 Financial Circular (IMTA) 151 Whiteley F. Ogden NA FSAA Bradford 1926-02-01 Financial Circular (IMTA) 75

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Whiteley F. Ogden NA 1928-01-01 Financial Circular (IMTA) 35 Whiteley Feather Ogden NA 1919-10-01 Financial Circular (IMTA) 246 Whiteley Feather Ogden 54 FSAA Bradford 1931-06-13 Accountant 788 Whiteley Feather Ogden FSAA Bradford 1931-07-01 Incorporated Accountants' Journal 380 Whiteside Arthur Hamilton FCA Whiteside, Cullinan & Co Dublin 1952-01-26 Accountant 99 Whiteside John NA 1966-06-01 Contra Green 82 Whitfield Hemingway 69 FCA Lee & Whitfield Leeds 1924-12-13 Accountant 861 Whitfield Herbert Sheldon FCA Whitfield & Co Leeds 1944-10-07 Accountant 180 Whitham John Edwin 81 ACA Whitham and Turney Halifax 1946-06-01 Accountant 307 Whiting Arthur 28 Baker & Co. Birmingham 1918-04-13 Accountant 300 Whiting Reginald Cunynghame Reeve, Parker & Co. London 1917-06-09 Accountant 551 Whitley John Rhodes FCA Jonathan Whitley, Son & Whitley Keighley 1911-05-27 Accountant 818 Whitley Jonathan 80 Keighley 1903-08-08 Accountant 1013 Whitnall Charles Rowley 60 FSAA C.R. Whittnall & Son Liverpool 1930-12-06 Accountant 768 Whitnall Charles Rowley FSAA Charles R. Whitnall & Son Liverpool 1931-01-01 Incorporated Accountants' Journal 131 Whitson Sir Thomas B. CA Whitson, Wells & Co Edinburgh 1948-10-30 Accountant 362 Whitson Thomas B. NA CA Whitson & Methuen 1930-01-01 The Accountants' Magazine 4 Whitson Thomas Barnaby NA CA Whitson & Methuen 1937-04-01 The Accountants' Magazine 199 Whittaker A. NA FCA Rawlings & Wilkinson Sunderland 1960-06-11 Accountant 743 Whittaker Edward NA 1891-04-01 Incorporated Accountants' Journal 179 Whittaker Edward Watts Catherington 86 FSAA Whittaker, Bailey & Co. Southampton 1941-02-01 Accountancy 88 Whittaker Edward Watts Catherington 86 JP, FSAA Whittaker and Bailey Southampton 1941-02-01 Accountant 87 Whittingham William NA Bradford 1923-01-01 Financial Circular (IMTA) 39 Whittingham William 42 Bradford 1923-08-01 Financial Circular (IMTA) 304 Whittingham-Jones A. A. 56 FAA 1926-07-01 Associated Accountants' Journal 121 Whittingham-Jones A. A. 56 FAA 1926-07-01 Associated Accountants' Journal 122 Whittingham-Jones A. A. 56 FAA Liverpool 1926-07-01 Associated Accountants' Journal 123 Whittingham-Jones A. A. Liverpool 1926-07-01 Incorporated Accountants' Journal 349 Whittingham-Jones A. A. 56 FAA Liverpool 1926-10-01 Associated Accountants' Journal 163 Whittle Edward 92 Nottingham 1898-04-23 Accountant 423 Whittle Jack 63 FCA, FIMTA 1962-10-06 Accountant 458 Whitton Percy FSAA State of Victoria, Australia 1923-06-01 Incorporated Accountants' Journal 206 Whitworth Henry Manchester 1894-01-13 Accountant 38 Whyte G. 1903-04-01 The Accountants' Magazine 239 Whyte George Gordon CA Whyte & Williamson Aberdeen 1935-01-01 The Accountants' Magazine 8 Whyte George Gordon CA Aberdeen 1935-01-12 Accountant 40 Whyte J. Balderston CA J.Balderston Whyte & Nicol Paisley 1945-11-03 Accountant 216 Whyte John Balderston 79 CA J. Balderston Whyte & Nichol Paisley 1946-01-01 The Accountants' Magazine 7 Whyte John Wallace CA 1924-11-01 The Accountants' Magazine 597 Whyte William McIntosh 91 FCA Smallfield, Fitzhugh, Tillett & Co. 1961-06-01 Accountancy 390 Whyte William Thomas CA 1939-07-01 The Accountants' Magazine 426 Wickenden Percy 71 FCA Creasey, Son & Wickenden Tunbridge Wells 1954-01-02 Accountant 23 Widdowson Marmaduke 69 FSAA Widdowson & Co London 1938-11-19 Accountant 688 Widdowson Marmaduke 69 FSAA London 1938-12-01 Accountancy 120 Wigglesworth Sam FCA Beevers & Adgie Leeds 1936-05-30 Accountant 814 Wight Edward Hall FSAA Glasgow 1944-01-01 Accountancy 80 Wight Edward Hall 1944-03-01 The Institute of Book-Keepers Journal 3 Wight John 86 CA Wight, Wight & Co. Glasgow 1912-01-01 The Accountants' Magazine 39 Wightman George Lindores CA 1942-08-01 The Accountants' Magazine 323 Wighton A. A. NA Graham, Smart & Annan Edinburgh 1944-06-01 The Accountants' Magazine 201

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Wilcock Frederick 47 FCA James Todd, Adams & Wilcock London 1944-11-18 Accountant 260 Wild Norman Ward FCA Franklin, Wild & Co London 1952-01-05 Accountant 23 Wild Thomas Frederick 67 FCA Franklin, Wild & Co London 1927-09-24 Accountant 402 Wild Thomas Frederick FCA Franklin, Wild & Co. London 1927-10-01 Incorporated Accountants' Journal 10 Wilde Edward Thomas R. FCA Wilde, Venables & Ferguson-Davie London 1920-11-27 Accountant 572 Wilde Leonard 60 ASAA 1940-09-01 Accountancy 328 Wildy Alfred Henry ACA 1903-08-29 Accountant 1081 Wilkie James Palmer 69 CA Winter, Robinson & Sisson Newcastle 1937-05-01 The Accountants' Magazine 258 Wilkie Mein 79 FCA Benjamin Smith, Son & Wilkie Wolverhampton 1936-09-05 Accountant 320 Wilkinson Edward FSAA Johannesburg 1905-10-01 Incorporated Accountants' Journal 5 Wilkinson F. M. NA FCA 1962-11-03 Accountant 574 Wilkinson F. M. NA 1963-06-15 Accountant 789 Wilkinson F. M. NA FCA 1964-11-14 Accountant 607 Wilkinson James Herbert 1898-12-01 Incorporated Accountants' Journal 65 Wilkinson James Herbert Leeds 1898-12-03 Accountant 1184 Wilkinson Joseph ASC H. V. Davis Glastonbury 1918-12-01 Incorporated Accountants' Journal 47 Wilkinson Richard Henry FCA Wilkinson, Chater & Co London 1941-10-04 Accountant 202 Wilks Frank Stanley 58 FCA Grey, Stainforth & Co London 1940-03-02 Accountant 233 Willan T. A. ACA Newcastle-upon-Tyne 1918-06-22 Accountant 452 Willans Harry 51 ACA, CBE,DSO,MC 1943-03-13 Accountant 134 Willes A.J. NA 1938-07-23 Accountant 131 Williams Alfred J. E. 35 FCA Hudson, Smith, Williams & Co. 1887-09-24 Accountant 537 Williams Arthur Harry Crawshay Parsons & Joliffe Newport 1950-03-18 Accountant 310 Williams Arthur John 85 FCA A.J. Williams, Lathwood & Co Birmingham 1940-03-23 Accountant 322 Williams D. R. NA Clark, Eckersley & Co. 1966-12-01 Contra Green 117 Williams Frank Arthur 32 ASAA Bloomer, Ford & Co. Birmingham 1918-07-13 Accountant 25 Williams Frank Arthur ASAA 1918-11-01 Incorporated Accountants' Journal 26 Williams Frank Lloyd 63 FCA E.M. Owen & Co Liverpool 1951-02-03 Accountant 118 Williams G. J. NA 1949-08-30 The Accountants' Journal (NZ) 56 Williams Hugh Dixon FSAA Francis and Williams 1952-02-01 Accountancy 86 Williams James FSAA Chester 1915-04-17 Accountant 518 Williams James FSAA Chester 1915-05-01 Incorporated Accountants' Journal 177 Williams John Charles Cousens 28 T. G. Shuttleworth and Son Sheffield 1891-10-17 Accountant 734 Williams John Colin Montgomery NA FCA Tribe, Clarke, Montgomery Williams & Co. Swansea 1957-11-16 Accountant 574 Williams John Joseph Wilkinson, Reckitt, Williams & Co. New York and Chicago, USA 1905-02-01 Incorporated Accountants' Journal 119 Williams Leonard David 56 FCA Cardiff 1950-02-18 Accountant 196 Williams Paul 2011-03-01 Chartech 20 Williams T. O. NA 1924-01-16 Accountant 283 Williams Thomas Oswald 96 FCA T.O. Williams & Davies Birmingham 1950-08-19 Accountant 182 Williams W. H. 67 Hudson Smith, Williams & Co. Bristol 1892-04-30 Accountant 368 Williams Wallace Alfred Chilton CA 1942-12-01 The Accountants' Magazine 388 Williamson Alexander FSAA Greenock and Gourock 1920-10-01 Incorporated Accountants' Journal 18 Williamson Andrew 84 CA Smith & Williamson London 1937-12-01 The Accountants' Magazine 564 Williamson Charles NA CA Williamson & Dunn Aberdeen 1933-01-01 The Accountants' Magazine 9 Williamson Charles Whyte 45 CA, BA Williamson & Dunn Aberdeen 1948-02-14 Accountant 134 Williamson David NA 1962-07-01 Accountancy 582 Williamson James Henry 50 CA 1944-02-01 The Accountants' Magazine 70 Williamson James Vaughan W. R. M'Donald & Gordon 1944-01-01 The Accountants' Magazine 9 Williamson John Moss 57 FCA, FSAA Moss & Williamson Ashton-under-Lyne 1957-08-01 Accountancy 372 Williamson Thomas Bromfield 68 FCA T.B. Williamson Manchester 1931-05-02 Accountant 564

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Willis J. G. 1924-06-01 Incorporated Accountants' Journal 224 Willis W. E. NA 1964-06-01 Accountancy 562 Willis W. E. NA FCA Wykes & Co. Leicester 1964-06-13 Accountant 775 Willis William Watson C. F. Kemp, Sons & Co. London 1900-06-01 Incorporated Accountants' Journal 166 Willmott Philip George Hubert FSAA Cape Town, South Africa 1916-08-01 Incorporated Accountants' Journal 246 Wilmot Harold FCWA 1956-10-20 Accountant 416 Wilshire Charles Joshua 69 FSAA 1934-01-20 Accountant 84 Wilshire Charles Joshua FSAA Wilshire Brothers Derby 1934-02-01 Incorporated Accountants' Journal 172 Wilshire Lewis Wilberforce FCA Wilshire, Hall & Co Derby 1919-03-01 Accountant 162 Wilson Alan Mowbray F. W. Smith, Riches & Co. 1916-12-30 Accountant 615 Wilson Alan Mowbray Riches, Hewitt & Co. London 1917-01-01 Incorporated Accountants' Journal 76 Wilson Alastair Douglas CA 1941-06-01 The Accountants' Magazine 284 Wilson Arthur ACA 1958-07-12 Accountant 58 Wilson Charles NA 1930-11-08 Accountant 633 Wilson Charles FSAA, LL.D Sir Charles H. Wilson Leeds 1931-02-01 Incorporated Accountants' Journal 157 Wilson Charles FSAA, LL.D Sir Charles H. Wilson Leeds 1931-02-01 Incorporated Accountants' Journal 165 Wilson Charles Blair CA Maxtone, Graham & Sime Edinburgh and Montreal 1917-03-17 Accountant 272 Wilson Charles H. NA FSAA Leeds 1923-07-01 Accountant 3 Wilson Charles Percival ASAA 1918-08-01 Incorporated Accountants' Journal 225 Wilson Charles, Sir 71 FSAA Leeds 1931-01-10 Accountant 35 Wilson Edward Liddell CA 1904-12-01 The Accountants' Magazine 566 Wilson H. A. R. J. 68 FCA Wilson, Bigg & Co. London 1965-06-19 Accountant 854 Wilson Hugh Alexander Robert James FCA Wilson, Bigg & Co. London 1965-06-12 Accountant 822 Wilson J. D. 24 G. & J. McBain Aberdeen 1916-09-23 Accountant 268 Wilson J. D. 24 G. J. M'Bain Aberdeen 1916-11-01 The Accountants' Magazine 433 Wilson James 70 CA Glasgow 1917-12-01 The Accountants' Magazine 499 Wilson James FSAA Wm. Hart Junr. & Wilson Glasgow 1935-07-01 Incorporated Accountants' Journal 385 Wilson James Helensburgh 1898-01-15 Accountant 81 Wilson James Gilmour Alexander M. Carstairs Glasgow 1918-01-01 The Accountants' Magazine 29 Wilson James Herbert CA Brown, Fleming & Murray Glasgow 1946-08-03 Accountant 62 Wilson James Herbert 74 CA 1946-09-01 The Accountants' Magazine 329 Wilson James Hood 35 CA 1944-11-01 The Accountants' Magazine 314 Wilson John 86 CA Wilson, Stirling & Co. Glasgow 1925-08-01 The Accountants' Magazine 518 Wilson John 1926-05-01 The Accountants' Magazine 324 Wilson John CA Wilson & Cowan Edinburgh 1929-02-09 Accountant 183 Wilson John CA Wilson & Cowan Edinburgh 1929-03-01 The Accountants' Magazine 157 Wilson John Pearson NA FCWA, FCIS 1964-06-13 Accountant 754 Wilson John Sandilands CA Brown, Fleming & Murray London 1963-09-14 Accountant 335 Wilson Peter McCandlish FCA, MA Whitfield & Co Leeds 1946-10-19 Accountant 197 Wilson Reginald Holmes NA Brown, Fleming & Murray 1947-06-01 The Accountants' Magazine 258 Wilson Richard 77 CA Edinburgh 1906-06-01 The Accountants' Magazine 331 Wilson William FSAA Greenock 1935-09-01 Incorporated Accountants' Journal 446 Wingate George CA 1942-12-01 The Accountants' Magazine 390 Winkelmann F. C. NA FCA 1965-11-20 Accountant 675 Winkley Horace John 76 FCA Winkley & Clarke Nottingham 1954-11-20 Accountant 541 Winmill Ernest 55 FAA Romford 1914-07-01 Associated Accountants' Journal 35 Winning James 53 CA Wilson Stirling & Co Glasgow 1929-04-27 Accountant 525 Winning James 52 CA Paisley 1929-06-01 The Accountants' Magazine 341 Winter A. C. NA APANZ Miller & Gale Christchurch, NZ 1948-07-30 The Accountants' Journal (NZ) 8 Winter E. Gateshead 1921-12-01 Financial Circular (IMTA) 354

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Winter Frank Gateshead 1924-04-01 Financial Circular (IMTA) 145 Winter Frank 1924-05-01 Financial Circular (IMTA) 148 Winter Frank 1924-05-01 Financial Circular (IMTA) 157 Winter Frank 63 Gateshead 1924-05-01 Financial Circular (IMTA) 194 Winter John Martin FCA J.M. Winter & Co Newcastle 1906-02-17 Accountant 208 Winter Robert Pearson NA FCA Winter, Robinson, Sisson & Benson Newcastle upon Tyne 1962-06-09 Accountant 745 Winter Robert Pearson NA FCA 1962-06-16 Accountant 779 Winter Robert Pearson NA FCA Winter, Robinson, Sisson & Benson Newcastle upon Tyne 1963-06-08 Accountant 748 Wise F. H. V. Fredk. B. Smart & Company 1918-02-02 Accountant 102 Wiseman Robert Strathaven 1897-08-28 Accountant 832 Wiseman Walter Frederick 83 FCA Gerard van de Linde & Son London 1947-08-02 Accountant 78 Witt Harold Tansley FCA Tansley Witt & Co. London 1957-05-04 Accountant 542 Witt Tansley FCA Tansley Witt & Co. London 1915-10-01 Incorporated Accountants' Journal 8 Witt Tansley J.P.,FCA Tansley Witt & Co London 1915-10-02 Accountant 401 Witting Frank Seymour 59 ACA 1933-02-11 Accountant 186 Witty Richard Alfred 79 FCA Button, Stevens & Witty London 1959-02-01 Accountancy 60 Womersley John William ACA Womersley & Tweedale 1915-06-26 Accountant 842 Wood Alan FSAA H. Lomax & Co. Manchester 1953-12-01 Accountancy 412 Wood Douglas Mure NA CA 1940-02-01 The Accountants' Magazine 80 Wood Dudley Blades 26 ACA Clemetson, Wood & Co 1932-02-06 Accountant 172 Wood George 62 ACA Edwin Collier & Co. Manchester 1888-03-31 Accountant 199 Wood Henry Vincent 76 FCA H. V. Wood & Co. Huddersfield 1960-08-01 Accountancy 500 Wood Henry Vincent 76 FCA H. V. Wood & Co. Huddersfield 1960-08-13 Accountant 219 Wood Herbert Maxwell ACA Wood & Mair Sunderland 1929-10-26 Accountant 493 Wood John Martin FSAA Newport 1910-09-01 Incorporated Accountants' Journal 273 Wood Kingsley 1943-10-01 Accountancy 1 Wood Ralph Mills 74 ACA Wood, Albery & Co London 1945-02-03 Accountant 52 Wood Walter NA Llandudno 1927-06-01 Financial Circular (IMTA) 214 Wood William 80 CA Edinburgh 1892-12-24 Accountant 986 Wood William 80 CA Edinburgh 1892-12-31 Accountant 1003 Wood William Alexander CA Edinburgh 1919-07-01 The Accountants' Magazine 344 Wood William Alexander Gullane 1919-07-01 The Accountants' Magazine 344 Wood William James FSAA Moir, Wood & Co. Perth, Scotland 1946-12-01 Accountancy 356 Wood William James FSAA Messrs Moir, Wood & Co Perth 1946-12-07 Accountant 304 Woodcock George NA 1965-12-01 Contra Green 33 Woodend James 41 Widnes 1901-06-01 Financial Circular (IMTA) 128 Woodhead Alexander Cockburn 69 FSAA Woodhead & Brayshaw Otley 1931-06-13 Accountant 788 Woodhouse Lister ACA, AIA Westminster 1912-09-01 Financial Circular (IMTA) 439 Woodington Arthur Edwin FSAA Woodington, Bubb & Co. London 1935-02-01 Incorporated Accountants' Journal 160 Woodington Arthur Edwin FSAA Woodington, Bubb & Co. London 1935-02-01 Incorporated Accountants' Journal 192 Woodington Arthur Edwin 75 FSAA Woodington, Bubb & Co London 1935-02-02 Accountant 156 Woodland Clement Arthur ACA Armitage & Norton Huddersfield 1918-09-07 Accountant 128 Woodman Richard Haines 47 FCA Woodman, Tulloch and Edds London 1895-03-16 Accountant 262 Woodthorpe John William FCA Woodthorpe, Bevan & Co London 1925-11-28 Accountant 852 Woodthorpe John William FSAA Woodthorpe, Bevan & Co. London 1925-12-01 Incorporated Accountants' Journal 96 Woodthorpe William Ernest FCA Woodthorpe, Bevan & Co. London and Vancouver 1917-02-24 Accountant 199 Woodward Harry Frank FCA Knowle 1918-01-19 Accountant 56 Woodworth Joseph Henry NA FCA Woodworth & Co. Blackrock N/A A history of accountants in Ireland 387 Woodworth William Henry NA FCA Woodworth & Son. N/A A history of accountants in Ireland 387 Woolger Henry Douglas FCA Woolger, Hennell & Co 1941-09-06 Accountant 144

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Woollan Benjamin Minors FSAA London 1904-05-01 Incorporated Accountants' Journal 188 Woolley Carl Robert ACA, RAFVR Messrs J.B. Brooks & Co Birmingham 1943-01-02 Accountant 2 Woolley Charles London 1922-09-01 Incorporated Accountants' Journal 276 Woolley Fred NA 1945-06-01 Accountancy 164 Woolley Fred 71 FSAA Woolley & Waldron Southampton 1949-04-01 Accountancy 95 Woolley Fred J.P.,FSAA Woolley & Waldron Southampton 1949-04-16 Accountant 138 Woolley Fred 71 FSAA Woolley & Waldron Southampton 1949-05-01 Accountancy 130 Worley Kenneth James Macdonald 50 FCA James Worley & Sons London 1950-10-07 Accountant 353 Worley Sidney Reginald 80 FCA James Worley & Sons London 1947-12-27 Accountant 407 Wormersley Charles Frederick ACA 1915-12-18 Accountant 762 Worsfold Arthur James 58 FCA Worsfold & Hayward London 1931-01-24 Accountant 119 Worthington Charles Samuel 42 ACA Voisey & Worthington Warrington 1899-03-11 Accountant 284 Worthington Thomas Roughton ASAA David Smith, Garnett & Co. Manchester 1916-06-01 Incorporated Accountants' Journal 194 Wortley Edward Barber 50 FCA Joshua Wortley & Sons Sheffield 1925-01-10 Accountant 64 Wortley J. S. NA FCA Joshua Wortley & Sons Sheffield 1959-08-29 Accountant 141 Wortley John Francis 25 J. Wortley & Sons Sheffield 1918-04-27 Accountant 325 Wortley Joshua FCA Joshua Wortley & Sons Sheffield 1915--5-29 Accountant 731 Wrench John George ASAA Thomas Taylor & Co. Bishop Auckland 1917-08-01 Incorporated Accountants' Journal 228 Wright Alexander Allen ASAA Belfast 1916-09-01 Incorporated Accountants' Journal 272 Wright Alfred 40 FCA Alfred Wright & Co London 1943-05-29 Accountant 278 Wright Archibald 52 CA Craig, Gardner & Co. Dublin 1945-03-01 The Accountants' Magazine 105 Wright Arthur E. 29 ACA Lewis and Mounsey Liverpool 1892-02-06 Accountant 132 Wright Clive Bernard FCA Gerard van de Linde & Son 1946-02-09 Accountant 74 Wright E. Kenneth NA FCA Deloitte, Plender, Griffiths, Annan & Co. 1966-10-01 Contra Green 97 Wright Edmund Kenneth NA FCA Annan, Dexter & Co. London 1959-04-18 Accountant 460 Wright Edmund Kenneth NA FCA Annan Dexter & Co. 1971-07-01 Institute Newsletter 3 Wright Francis Aitken NA CA Herriot & Hay Edinburgh 1944-01-01 The Accountants' Magazine 5 Wright J. W. 55 Sheffield 1916-07-01 Financial Circular (IMTA) 262 Wright James NA CA Mackay, Irons & Co. Dundee 1937-07-01 The Accountants' Magazine 446 Wright James 1941-06-28 Accountant 470 Wright James Armstrong NA 1944-01-01 The Accountants' Magazine 5 Wright James Armstrong 33 CA Mackay, Irons & Co. Dundee 1945-01-01 The Accountants' Magazine 9 Wright James Armstrong CA 1945-05-01 The Accountants' Magazine 170 Wright James W. 55 Sheffield 1916-06-01 Financial Circular (IMTA) 230 Wright James William FSAA Sheffield 1916-07-01 Incorporated Accountants' Journal 238 Wright Joseph NA Begbie, Robinson, Cox & Knight N/A A hundred years of accountancy 24 Wright Samuel Hawkes FSAA Doncaster 1899-05-01 Incorporated Accountants' Journal 157 Wright Thomas G. 1929-11-01 The Accountants' Magazine 522 Wright Victor Stanley FSAA J.Earle Hodges, Wright, Judd & Co London 1942-08-22 Accountant 114 Wright Victor Stanley 64 FSAA J. Earle Hodges, Wright, Judd & Co. London 1942-09-01 Accountancy 218 Wright W. F. NA Stafford 1926-11-01 Financial Circular (IMTA) 524 Wyatt E. F. B. ASAA 1916-07-01 Incorporated Accountants' Journal 224 Wyatt Esdaile Frederick Burkitt ASAA Forbes, Forbes, Campbell & Co. Ltd Karachi 1916-02-01 Incorporated Accountants' Journal 101 Wyer E. Russell NA 1927-09-01 The Institute of Book-Keepers Journal 255 Wyer Edward Russell 45 FSAA 1946-05-25 Accountant 285 Wykes Arthur Boud FCA Wykes & Co Leicester 1911-09-09 Accountant 326 Wykes John Atkins Wykes & Co Leicester 1908-01-18 Accountant 89 Wykes Lewis Vincent 68 FCA Wykes & Co. Leicester 1942-04-18 Accountant 219 Wykes Philip Russell 44 FCA Wykes & Co Leicester 1932-03-05 Accountant 316 Wykes Tom Atkins FCA Wykes & Co Leicester 1905-09-30 Accountant 359

Surname Firstname Age at Qualification Accountancy Firm Location Date of Issue Source Page death (Year-Month- Day) Wyllie H. W. ACA Morrish, Grant & Co. London 1916-11-18 Accountant 464 Wyon Albert William KBE, FCA Price Waterhouse & Co London 1937-12-11 Accountant 798 Wyon Albert William FCA Price, Waterhouse & Co. London 1938-01-01 Incorporated Accountants' Journal 130 Yarrow William Smith FSAA London 1893-07-01 Incorporated Accountants' Journal 13 Yates William Henry 55 ACA W.H.Yates & Co Leicester 1931-03-28 Accountant 412 Yeabsley R. E. NA 1950-02-01 Accountancy 45 Yeabsley Richard NA 1954-06-01 Accountancy 201 Yeabsley Richard NA FCA, FSAA Hill, Vellacott & Co. 1954-06-05 Accountant 636 Yeabsley Richard NA FCA, FSAA Hill, Vellacott & Co. London 1956-05-19 Accountant 570 Yeabsley Richard Ernest NA Hill, Vellacott & Co. London, Cambridge & Deal 1957-12-07 Accountant 663 Yeatman Alexander Alfred 72 FCA Yeatman, Melbourn & Co London 1931-02-28 Accountant 269 Yeatman Charles H. NA 1926-08-01 Financial Circular (IMTA) 449 Yeats John ACA London 1897-09-11 Accountant 865 Yelland Edward J. J. H. Glover Doncaster 1917-11-01 Incorporated Accountants' Journal 29 Young Alexander FCA Turquand, Youngs &Co London 1907-08-24 Accountant 241 Young Alexander Turquand, Youngs & Co. Banff 1907-09-01 Incorporated Accountants' Journal 304 Young Alexander Paris 27 CA 1933-12-01 The Accountants' Magazine 657 Young Christopher Harding 62 FCA Hudson Smith, Briggs & Co. Bristol 1959-08-15 Accountant 72 Young Francis 31 CA 1930-02-01 The Accountants' Magazine 89 Young Frederic John 66 FCA Turquand, Youngs & Co. 1922-04-01 Accountant 452 Young Frederic John FCA Turquand, Youngs & Co. London 1922-04-01 Incorporated Accountants' Journal 156 Young Geoffrey Abbott 23 Sellars, Dicksee & Co. London 1917-03-24 Accountant 287 Young James 80 CA 1944-02-01 The Accountants' Magazine 70 Young John 66 FCA Turquand, Youngs & Co. 1888-09-22 Accountant 603 Young John FCA Turquand, Youngs, Weise, Bishop & Clarke London 1888-12-15 Accountant 813 Young John NS FCA Turquand, Youngs, Weise, Bishop & Clarke N/A British Accountants (Arno Press, 1980) n/a Young John Marshall 33 CA Colchester 1938-11-01 The Accountants' Magazine 533 Young Robert FSAA Elgin 1927-03-01 Incorporated Accountants' Journal 210 Young Stanley Alexander 66 FCA Turquand, Youngs & Co 1932-05-28 Accountant 730 Young Whaley Hardie Stirling 1925-10-01 Incorporated Accountants' Journal 46 Young A. G. NA 1932-05-01 The Accountants' Magazine 288 Yuill Andrew CA London 1939-02-01 The Accountants' Magazine 91 Yule Brian John George NA Howden & Molleson 1947-07-01 The Accountants' Magazine 302 Zox Ephraim Lamen Melbourne, Australia 1899-12-01 Incorporated Accountants' Journal 55