Accountants in the First World War Arranged by Surname

Accountants in the First World War 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.

This index lists individuals who served during the First World War and were mentioned in reports published in the accountancy press. This includes reports on accountants, their staff and close relatives who were wounded, killed in action, mentioned in despatches, awarded medals or taken prisoner.

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 entries from a number of journals within the collection of the ICAEW Library & Information Service. The sources used to compile the current edition were:

• The Accountant • The Accountants' Magazine • Associated Accountants' Journal • Financial Circular • Incorporated Accountants' Journal

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 entry?

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.

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 First World War index - arranged by surname September 2016

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Abbott Eric Goward 1917-04-14 Accountant 363 Roll of Honour Addenbrooke J. Homfray 1916-12-09 Accountant 548 Roll of Honour Second-Lieutenant North Staffordshire Regiment, attached Manchester Regiment Aitchison J. B. Barstow & Millar 1915-06-01 The Accountants' Magazine 319 War Honours Second-Lieutenant 5th Battalion Royal Scots.

Aitchison J. B. Barstow & Miller Edinburgh 1915-06-12 Accountant 800 Roll of Honour Second-Lieutenant 5th Battalion Royal Scots Aitchison W. J. Chiene & Tait Edinburgh 1915-12-01 The Accountants' Magazine 580 War Honours Second-Lieutenant 12th Batt. Highland Light Infantry.

Aiton William J. H. M'Kerrell Brown & Gray Edinburgh 1918-05-01 The Accountants' Magazine 203 Missing Second Lieutenant Artillery.

Aiton William J. H. M'Kerrell Brown & Gray Edinburgh 1918-08-01 The Accountants' Magazine 362 War Honours Second-Lieutenant Royal Field Artillery.

Akers C. C. ASAA 1918-07-01 Incorporated Accountants' 193 Medal Journal Alexander A. M'Clelland, Ker & Co. Glasgow 1916-04-01 The Accountants' Magazine 212 War Honours Private 1st Batt. Seaforth Highlanders.

Alexander A. M'Clelland, Ker & Co. Glasgow 1916-05-01 The Accountants' Magazine 250 War Honours Private Correction. Alive - not killed in action. Alexander Archibald CA Glasgow 1916-02-26 Accountant 264 Roll of Honour Private 1st Battalion Seaforth Highlanders Allbut Gerald William George Johnstone, Davies & Co. Kidderminster 1917-06-01 Incorporated Accountants' 183 Died from Wounds Private Journal Allen Frank Ernest H. B. Dickinson Manchester 1915-08-01 Incorporated Accountants' 252 Killed in Action Journal Allen Robert Robert Allen & R. H. Newton Newcastle-upon- 1915-05-15 Accountant 647 Roll of Honour Second-Lieutenant 4th Battalion Northumberland Fusiliers Tyne Anderson A. D. ACA London 1918-12-07 Accountant 308 Reported at council Anderson Alec D. ACA 1918-11-23 Accountant 282 Roll of Honour Second-Lieutenant Grenadier Guards Anderson Alec D. ACA Deloitte, Plender, Griffiths & 1918-11-23 Accountant 282 Roll of Honour Second-Lieutenant Grenadier Guards Co. Anderson George Moores, Carson & Watson Glasgow 1915-10-16 Accountant 474 Roll of Honour Private 9th Battalion Highland Light Infantry (Glasgow Highlanders) Anderson George Moores, Carson & Watson Glasgow 1915-11-01 The Accountants' Magazine 519 Wounded Private 9th Batt. Highland Light Infantry.

Anderson George A. Moores, Carson & Watson 1918-05-01 The Accountants' Magazine 202 Missing Lieutenant Black Watch.

Anderson W. J. CA C. E. W. Macpherson & 1917-01-01 The Accountants' Magazine 29 War Honours Private Argyll and Sutherland Highlanders. Morrison Anderson W. J. CA C. E. W. Macpherson & Edinburgh 1917-03-17 Accountant 272 Roll of Honour Private Sutherland Highlanders Morrison Anderson Walter Kinloch A. & J. Robertson Edinburgh 1918-11-01 The Accountants' Magazine 415 War Honours Lieutenant Black Watch.

Anderson William Herbert Kerr, Andersons & McLeod Glasgow 1918-04-20 Accountant 316 Roll of Honour Lieutenant-Colonel Highland Light Infantry

Anderson William Herbert CA Kerr, Andersons & Macleod Glasgow 1918-05-01 The Accountants' Magazine 201 War Honours Lieutenant-Colonel Highland Light Infantry. President of the Junior Imperial Unionists Association.

Anderson William James CA 1915-10-09 Accountant 444 Scottish Notes Private 14th Argyll and Sutherland Highlanders Anderson Wm. Henry Kerr, Andersons & Macleod Glasgow 1918-06-01 The Accountants' Magazine 249 Honours Lieutenant-Colonel Highland Light Infantry Posthumously awarded the Victoria Cross. Anderton W. F. Swanwick, Terras & Co. Manchester 1917-05-26 Accountant 506 Roll of Honour Second-Lieutenant R.F.A. Andrew William D. A. & J. Robertson Edinburgh 1918-05-01 The Accountants' Magazine 203 Missing Second Lieutenant 15th Battalion Royal Scots.

Angus Lionel George London 1917-07-01 Incorporated Accountants' 206 Killed in Action Second-Lieutenant Journal Anonymous 1915-05-08 Accountant 688 News from the Front Monmouthshire Territorials Letter reproduced in the Accountant Armfield Reginald Charles Noel E.S. Jacob & Haynes London 1917-01-01 Incorporated Accountants' 76 Killed in Action R.C.N. Journal

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Armstrong Henry Louis Winthrop Scott-Moncrieff, Thomson & Edinburgh 1915-12-25 Accountant 795 Roll of Honour Second-Lieutenant 7th Battalion, Somerset Light Infantry Shiells Armstrong Henry Louis Winthrop Moncrieff, Thomson & Edinburgh 1916-01-01 The Accountants' Magazine 28 War Honours Second-Lieutenant 7th Batt. Somerset Light Infantry Shiells Ash Gilbert Stanley Howard, Morris & Crocker Portsmouth 1917-06-01 Incorporated Accountants' 183 Killed in Action Second-Lieutenant Journal Ash H. Garton ACA Sixsmith Ash & Co London 1918-01-19 Accountant 56 News from the Front Captain Ash H. Garton Sixsmith, Ash & Co 1919-06-14 Accountant 504 News from the Front Major Ashby George O. H. S. Ferguson Manchester 1916-08-26 Accountant 175 Roll of Honour Private Royal Fusiliers (Public Schools Battalion) Ashworth C. T. M. Threlfall Nelson 1918-10-26 Accountant 227 News from the Front Captain King's Own Yorkshire Light Infantry Aspinall F.C. Blackpool 1918-11-01 Incorporated Accountants' 26 Killed in Action Second-Lieutenant Journal Atkinson George Reginald W. Herbert Smith Leeds 1918-04-01 Incorporated Accountants' 128 POW Journal Atkinson Gilbert ACA Newcastle 1918-10-12 Accountant 197 Roll of Honour Lieutenant Durham Light Infantry Atkinson Gilbert CA 1918-11-01 The Accountants' Magazine 415 War Honours Lieutenant Durham Light Infantry. Died of wounds. Lecture in Accountancy. Atkinson Gilbert ACA Newcastle-upon- 1918-11-09 Accountant 258 Reported at council Tyne Attenborough John H. Kingham, Attenborough & London 1916-07-29 Accountant 99 Roll of Honour Second-Lieutenant 8th Norfolk Regiment Co. Awbery C. L. ACA London 1917-10-06 Accountant 263 Reported at council Awbery Charles Luker ACA Kennedy, Fox, Oldfield & London 1917-09-29 Accountant 242 Roll of Honour Captain Essex Regiment Co. Aylen C.T. H. M. Wood and A. J. Mair Sunderland 1918-10-01 Incorporated Accountants' 5 POW Journal Backhouse Hubert Edmund 1916-11-18 Accountant 465 Roll of Honour Captain Sherwood Foresters Bailey H. 1917-10-01 Financial Circular (IMTA) 341 Wounded Major 2/4th East Lancashire Regiment Baird Smith J. G. Winnipeg, 1916-03-01 The Accountants' Magazine 149 War Honours Private 24th Btt. Royal Fusiliers. Canada Baker Alfred Parkes 1915-12-25 Accountant 795 Roll of Honour Lieutenant 11th Battalion Royal Scots Baldwin Charles Y. CA 1916-04-22 Accountant 470 Scottish Notes Captain Royal Munster Fusiliers Baldwin Charles Young CA Edmonton, 1915-09-04 Accountant 292 Roll of Honour Captain 6th Battalion Royal Munster Fusiliers Canada Baldwin Charles Young Canada 1915-11-01 The Accountants' Magazine 519 Wounded Captain 6th Batt. Royal Munster Fusiliers.

Balfour Melville J. E. 1915-11-01 The Accountants' Magazine 516 War Honours Lieutenant Black Watch. Notable cricketer, wicket-keeper for Scotland. Captained Oxford in Association Football. Balfour-Melville J. E. Guild & Shepherd Edinburgh 1915-10-16 Accountant 475 Roll of Honour Lieutenant 3rd Battalion Black Watch Balmforth Cyril Edmund G. E. Holt & Son Liverpool 1917-10-06 Accountant 263 News from the Front Second-Lieutenant Lancashire Regiment Balmforth Cyril Edmund G. E. Holt & Son Liverpool 1917-11-01 Incorporated Accountants' 29 Medal Journal Bark Norman Chalmers, Wade & Co. 1918-10-19 Accountant 212 Roll of Honour Lieutenant Royal Flying Corps Barnard C. T. Crew, Turnbull & Co. London 1915-11-20 Accountant 616 Roll of Honour Private 24th Middlesex Regiment (Public Schools Battalion)

Barnes G. E. Hadfield, Riddell & Co. Sheffield 1917-05-19 Accountant 483 Roll of Honour Private H.A.C. Barnett Percy Hudson Smith, Briggs, Smith Bristol 1917-08-25 Accountant 147 News from the Front Lieutenant R.F.C. & Taylor Barr J. T. ACA Sheffield 1917-07-14 Accountant 30 Reported at council Barratt J. L. 1917-10-13 Accountant 282 Roll of Honour Second-Lieutenant Barrett George F. Hidditch & Co. Liverpool 1917-09-08 Accountant 184 Roll of Honour Gunner R.G.A. Barry William Patrick Richard Weston Skipton 1918-09-14 Accountant 141 Roll of Honour Lieutenant Basden Edward Duncan ACA Mellors, Basden & Mellors Nottingham 1916-03-25 Accountant 360 News from the Front Temporary 9th Battalion, The Sherwood Foresters Lieutenant (Northamptonshire and Derbyshire Regiment) Batchelor David E. 1915-08-28 Accountant 259 Profession in Scotland Lieutenant Army Pay Department

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Bates Bernard Arthur ACA Thomas Paton, Boyce & Co. Bradford 1915-11-20 Accountant 634 News from the Front Second-Lieutenant

Bavin J. D. Cole, Dickin & Hills London 1919-01-18 Accountant 44 News from the Front Captain R.F.A. Baxter Leslie W. Langton & Lepine London 1918-06-29 Accountant 460 Roll of Honour Second-Lieutenant R.F.A. Beale A. G. P. ACA London 1918-05-04 Accountant 338 Reported at council Beale Alfred Percy Gordon ACA Meredith & Co. London & 1918-04-20 Accountant 312 Roll of Honour Captain R.F.A. Birmingham Beall A. E. ASAA Peterborough 1917-12-08 Accountant 449 Reported at council Beall Albert Ernest ASAA John R. Smart & Co. Peterborough 1917-11-01 Incorporated Accountants' 28 Killed in Action Second-Lieutenant Journal Beall Albert Ernest ASAA John R. Smart & Co. Peterborough 1917-11-03 Accountant 347 Roll of Honour Lieutenant K.O.Y.L.I. Beals G. N. Toy, Campbell & Co. Leicester 1918-11-16 Accountant 270 Roll of Honour Lieutenant Beaumont T. S. ACA Manchester 1917-12-08 Accountant 449 Reported at council Beaver A. Ernest Henry Lawrence Leicester 1917-01-01 Incorporated Accountants' 76 Wounded Journal Beck P. H. H. ACA Birmingham 1917-05-05 Accountant 436 Reported at council Beck Philip H. H. ACA Bentley & Co. Birmingham 1917-04-21 Accountant 385 Roll of Honour Captain Beckett H. 1917-10-01 Financial Circular (IMTA) 341 Wounded Second-Lieutenant 1/5th East Lancashire Regiment Beecroft W. H. Walter Humphreys & Co. Stockport 1918-08-03 Accountant 63 Roll of Honour Second-Lieutenant Gloucester Regiment Belbin Clarence Charles A. Belbin Sheffield 1915-12-01 Incorporated Accountants' 58 Killed in Action Corporal Journal Bell A. H. ACA London 1915-07-17 Accountant 74 Reported at council Bell A. H. CA 1915-08-01 The Accountants' Magazine 440 Wounded Captain 11th Batt. Royal Scots.

Bell A. H. CA Edinburgh 1915-08-28 Accountant 259 Roll of Honour Captain 11th Battalion Royal Scots Bell A. H. Martin, Currie & Co. Edinburgh 1915-11-01 The Accountants' Magazine 520 Missing Captain 9th Batt. Royal Scots.

Bell A. H. Martin, Currie & Co. Edinburgh 1916-03-01 The Accountants' Magazine 148 War Honours Captain 11th Batt. Royal Scots.

Bell Albert H. ACA Deloitte, Plender, Griffiths & London 1915-05-22 Accountant 685 Roll of Honour Assistant Paymaster R.N.R. (H.M.S. "Goliath") Co. Bell Alfred Herbert CA Edinburgh 1916-02-26 Accountant 264 Roll of Honour Captain 11th Battalion Royal Scots Bell J. Murray Walker & White Edinburgh 1915-10-16 Accountant 475 Roll of Honour Captain 9th Battalion Black Watch Bell John Murray Walker & White Edinburgh 1915-11-01 The Accountants' Magazine 516 War Honours Captain 9th Batt. Black Watch.

Bell Walter W. Foulston Sheffield 1917-06-01 Incorporated Accountants' 184 Wounded Journal Bennett G. E. Layton ACA London 1916-07-15 Accountant 54 Reported at council Second-Lieutenant Bennett G. E. Layton ACA 1916-07-15 Accountant 56 Roll of Honour Second-Lieutenant 2nd Yorkshire Regiment Bennett John Cooper & Cooper Bolton 1915-10-01 Incorporated Accountants' 7 Killed in Action Sergeant Journal Bennett John Cooper & Cooper Bolton 1915-10-23 Accountant 492 Roll of Honour Sergeant 1-6th Manchester Regiment Benzecry S. Lionel H. Lemon 1917-12-22 Accountant 486 Roll of Honour Lieutenant Royal Fusiliers Benzie R. M. CA Paterson & Benzie Glasgow 1915-08-01 The Accountants' Magazine 437 Honours Major 5th Batt. Scottish Rifles Mentioned in despatches.

Bicker Edward Henry Bournemouth 1917-04-01 Incorporated Accountants' 145 Killed in Action Private Journal Billing Samuel Alfred Barrow Fish Hornsey 1915-06-01 Incorporated Accountants' 195 Killed in Action Journal Bilsland James CA M'Clelland, Ker & Co. Glasgow 1916-06-24 Accountant 707 Roll of Honour Second-Lieutenant Bilsland James M'Clelland, Ker & Co. Glasgow 1916-07-01 The Accountants' Magazine 327 War Honours Second-Lieutenant Scottish Rifles.

Bilsland James CA 1916-08-01 The Accountants' Magazine 389 Honours Second Lieutenant Scottish Rifles Awarded the Military Cross.

Binsted Walter P. Button, Stevens & Witty London 1916-02-01 Incorporated Accountants' 101 Killed in Action Private Journal

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Bird L. W. Wederell, Trenow, Gillatt & London 1918-05-11 Accountant 365 News from the Front Temporary Essex Regiment Co. Lieutenant Black E. C. Price, Waterhouse and London 1916-01-01 The Accountants' Magazine 28 War Honours Second-Lieutenant 7th Royal Scots Fusiliers. Company Black Ernest Charteris CA Price, Waterhouse & Co. London 1915-12-04 Accountant 695 Roll of Honour Lieutenant 7th Battalion Royal Scots Fusiliers Blackburn G. G. ACA Leeds 1916-07-15 Accountant 54 Reported at council Blackburn Vivian Gaskell 1915-01-09 Accountant 44 News from the Front Flight Sub- Lieutenant Blackham W. Charles 1918-07-01 Incorporated Accountants' 193 Despatches Journal Bladon T. W. Edwards & Foster Birmingham 1918-06-22 Accountant 452 News from the Front Lieutenant Army Service Corps Blaikie Adrian ACA 1914-11-21 Accountant 606 Roll of Honour Lieutenant London Scottish First Chartered Accountant to fall wounded in the war. Blair Patrick Alexander Macandrew & Blair Edinburgh 1917-06-01 The Accountants' Magazine 272 War Honours Captain Royal Scots. Joint editor of The Accountants' Magazine for several years prior to the war.

Blair William W. S. Brown Edinburgh 1917-05-12 Accountant 471 Roll of Honour Second-Lieutenant Seaforth Highlanders Blair William W. S. Brown Edinburgh 1917-06-01 The Accountants' Magazine 273 War Honours Second-Lieutenant Seaforth Highlanders.

Blair Wilson Charles Maxtone Graham & Sime Montreal, 1916-12-01 The Accountants' Magazine 503 War Honours Captain Royal Canadian Highlanders. Canada. Bland E. G. ACA Leicester 1918-06-08 Accountant 419 Reported at council Bland Percival Charles Fisher, Randle & Fisher Birmingham 1917-07-21 Accountant 49 Roll of Honour Canadian Infantry Blease Harvey ACA Blease & Sons Liverpool 1915-08-28 Accountant 245 Roll of Honour Captain 15th Battalion King's (Liverpool) Regiment, attached to the 7th Battalion Lancashire Fusiliers Blease Harvey ACA Liverpool 1915-10-09 Accountant 429 Reported at council Blight H. V. ACA Wembley 1919-01-11 Accountant 25 Reported at council Blyth Herbert M'D. Paterson & Oliver Edinburgh 1918-11-01 The Accountants' Magazine 418 Wounded Second-Lieutenant K.O.S.B.

Blythe E. C. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Private L. Scottish Reproduction of Roll of Honour Phipps & Co. plate Boldero Walter Geoffrey Perkins, Copeland & Co. Eastbourne 1917-09-01 Incorporated Accountants' 246 Medal Journal Bond J. L. Sharp, Parsons & Co. Birmingham 1918-02-09 Accountant 126 Roll of Honour Second-Lieutenant Worcestershire Regiment Booth William 1918-01-01 Financial Circular (IMTA) 29 Killed in action Lieutenant Rifle Brigade, attached R.F.C. Bosworth Victor Bennett, Neal & Sisling Leicester 1917-10-01 Incorporated Accountants' 6 Killed in Action Private Journal Bourne John Pulsford Lewis & Mounsey Liverpool & 1918-08-17 Accountant 88 Roll of Honour Rifleman London Rifle Brigade London Bourner Rowland Moody 1918-04-13 Accountant 300 Roll of Honour Second-Lieutenant Machine Gun Corps Nicholson Bowden E. R. Price, Waterhouse & Co. London 1915-05-15 Accountant 647 Roll of Honour Lieutenant 6th Battalion Northumberland Fusiliers (T.) Bowden Edgar M. ACA 1917-09-29 Accountant 242 News from the Front Second-Lieutenant 1/4th Buffs Bowden Edgar Montague ACA 1917-12-15 Accountant 469 News from the Front Lieutenant Buffs (East Kent Regiment) Bowden Edgar Montague ACA 1918-05-04 Accountant 337 News from the Front Captain Buffs (East Kent Regiment) Bowden Edgar Montague ACA Crewdson, Youatt & Howard 1918-11-09 Accountant 258 News from the Front Captain

Bowhill James Sholto Elliot W. D. Stewart Edinburgh 1917-07-01 The Accountants' Magazine 315 War Honours Died of wounds.

Bowman Clifford 1918-08-17 Accountant 88 News from the Front Captain Royal Air Force Bowran Robert Orton ASAA Thomas Paton, Boyce & Co. Bradford 1918-02-01 Incorporated Accountants' 90 Killed in Action Second-Lieutenant Journal Bowran Robert Orton ASAA 1918-02-16 Accountant 149 Reported at council Boyd W. H. H. B. Brandon & Co. 1916-10-07 Accountant 307 Roll of Honour Second-Lieutenant Royal Irish Rifles Boyd William Hatchell H. B. Brandon & Co. Londonderry 1916-10-01 Incorporated Accountants' 5 Killed in Action Second-Lieutenant Journal

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Bradbury E. A. R. Evans Smith & Co London 1917-06-09 Accountant 551 Roll of Honour Second-Lieutenant Gloucestershire Regiment Bradshaw Ernest Edwin 1917-10-20 Accountant 301 Roll of Honour Second-Lieutenant R.F.A. Brayshaw P. St. Q. ACA Buxton 1918-02-09 Accountant 127 Reported at council Bremner Alfred Douglas R. J. Sissons & Co. London 1915-10-30 Accountant 530 Roll of Honour 19th County of London Territorials Brewer G. V. ACA Brighton 1916-12-09 Accountant 549 Reported at council Brewis H. W. George Little & Co. London 1916-12-09 Accountant 548 News from the Front Second-Lieutenant Gloucester Regiment Brewis Robert R. CA Russell, Harris & Co. Cairo, Egypt 1918-06-01 The Accountants' Magazine 249 Honours Captain Lancashire Fusiliers Awarded the Military Cross.

Brewis Robert R. CA Barstow & Millar Edinburgh 1918-06-01 The Accountants' Magazine 249 Honours Captain Lancashire Fusiliers Awarded the Military Cross.

Briggs Edward F. 1917-06-02 Accountant 526 News from the Front Wing-Commander Briggs 1914-11-28 Accountant 641 Roll of Honour Squadron- Commander Brighten Ralph Dalton Jarvis W. B. Peat & Co. 1915-09-11 Accountant 306 Roll of Honour Second-Lieutenant 1/5th Bedfordshire Regiment Broadhead Ernest Ernest Harrison Dewsbury 1917-06-30 Accountant 605 Roll of Honour Lance-Corporal Brocklehurst Edward H. Deloitte, Plender, Griffiths & 1915-05-29 Accountant 719 Roll of Honour Captain 6th Rifle Battalion of the King's Liverpool Regiment Co. (T.F.) Brodbelt G. ACA Lloyd, Walker & Evans Liverpool 1916-06-03 Accountant 631 Roll of Honour Second-Lieutenant 9th Liverpool King's Regiment Brodbelt Guy ACA Liverpool 1916-05-06 Accountant 516 Reported at council Second-Lieutenant Brodie Walter Lorrain 1914-12-19 Accountant 748 News from the Front Captain 2nd Battalion Highland Light Infantry Brodie 1915-01-01 The Accountants' Magazine 35 Honours Lieutenant (now Awarded the Victoria Cross. Captain) Brooke H. ACA 1918-10-26 Accountant 227 News from the Front Temporary Captain Army Pay Department and Paymaster Brooks John R. Lewis & Mounsey London 1915-05-08 Accountant 604 Roll of Honour Private 13th County of London (Kensington) Regiment Brown A. H. M. J. Edward Myers & Clark London and 1917-05-12 Accountant 462 Roll of Honour Second-Lieutenant 27th Manchester Regiment Watford Brown A. H. M. ACA London 1918-01-12 Accountant 34 Reported at council Brown David Alexander CA 1916-09-09 Accountant 223 Scottish Notes Lieutenant Army Service Corps Brown H. M. ACA Bromley 1919-03-08 Accountant 183 Reported at council Brown Harold Montagu ACA 1919-02-22 Accountant 141 Roll of Honour Second-Lieutenant 3rd, attached 6th, Battalion East Lancashire Regiment Brown James 1915-07-01 The Accountants' Magazine 365 Wounded Seaman Anson Battalion, Naval Division

Brown P. K. ACA 1917-01-13 Accountant 35 Reported at council Brown Ralph Evans, Fripp, Deed & Co. London 1916-12-02 Accountant 523 News from the Front Browne Langford K. Warren Ware, Ward & Co. Bristol 1917-04-28 Accountant 410 Roll of Honour Second-Lieutenant Bruce David Ernest Jack Perth 1917-05-01 The Accountants' Magazine 228 Wounded Private Highland Divisional Cyclists.

Bryson A. ACA Dumfries 1918-01-12 Accountant 34 Reported at council Buchan Alastair Maxtone Graham & Sime Edinburgh 1916-04-01 The Accountants' Magazine 212 Wounded Second Lieutenant 6th Batt. Royal Scots Fusiliers.

Buchan Alastair Maxtone Graham & Sime Edinburgh 1917-05-01 The Accountants' Magazine 227 War Honours Lieutenant Royal Scots Fusiliers.

Buchanan David Glasgow 1916-08-01 The Accountants' Magazine 387 Wounded Lieutenant 5th Cameron Highlanders.

Buchanan David M'Lay, M'Alister & M'Gibbon Glasgow 1916-08-01 The Accountants' Magazine 387 Wounded Lieutenant 5th Cameron Highlanders.

Buchanan David Grahams & Co. Glasgow 1916-08-01 The Accountants' Magazine 387 Wounded Lieutenant 5th Cameron Highlanders.

Buchanan David CA McLay, McAlister & Glasgow 1916-08-26 Accountant 180 Roll of Honour Lieutenant 5th Battalion Cameron Highlanders McGibbon Budgen S. N. ACA Croydon 1918-07-13 Accountant 25 Reported at council Bull W. H. ACA London 1917-06-09 Accountant 547 Reported at council Bull Wilfrid Herbert ACA Hibberd, Bull & Co. London 1917-05-19 Accountant 483 Roll of Honour Captain Bedford Regiment Burgess A. J. Anderson Aberdeen 1915-11-06 Accountant 572 Roll of Honour Private 4th Battalion Gordon Highlanders

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Burgess A. J. Anderson Aberdeen 1915-12-01 The Accountants' Magazine 580 Missing Private 4th Batt. Gordon Highlanders.

Burgess Alexander George Anderson Aberdeen 1916-05-27 Accountant 612 Roll of Honour Private Gordon Highlanders Burnett Frederick Hugh ASAA 1917-10-01 Incorporated Accountants' 6 Medal Journal Byres G. M. Howden & Molleson Edinburgh 1919-02-01 The Accountants' Magazine 80 Honours Captain 4th Royal Scots Mentioned in despatches.

Byres G. M. Howden & Molleson Edinburgh 1919-02-01 The Accountants' Magazine 80 Honours Captain 4th Royal Scots

Byres George Moir CA 1915-06-12 Accountant 800 Scottish Notes Lieutenant 4th Royal Scots Cairns Stanley Ewart ACA Deloitte, Plender, Griffiths & London 1918-10-12 Accountant 197 Roll of Honour Lieutenant Sherwood Foresters Co. Calder M. W. ACA London 1917-06-09 Accountant 547 Reported at council Calder Montague William ACA W. J. Calder & Son London 1917-05-26 Accountant 505 Roll of Honour Calderwood John Morris, Gregory, Holmes & Manchester 1916-12-09 Accountant 548 Roll of Honour Private Durham Light Infantry Hansford Caley H. W. ACA Windsor 1918-10-05 Accountant 181 Reported at council Cameron C. M. Robert F. Cameron & Inverness 1915-07-01 The Accountants' Magazine 365 Wounded Lieutenant 4th Batt. Seaforth Highlanders Forrest Cameron Colin Mackenzie Robert F. Cameron Inverness 1918-05-04 Accountant 351 Roll of Honour Captain Seaforth Highlanders Cameron Colin Mackenzie Cameron & Forrest Inverness 1918-06-01 The Accountants' Magazine 246 War Honours Captain Seaforth Highlanders.

Cameron D. M. Kerr, Anderson & M'Leod Glasgow 1915-07-01 The Accountants' Magazine 366 Wounded Lance-Corporal Highland Light Infantry Brief mention in the casualties list. Cameron Thomas W. Wood & Hanna Edinburgh 1916-11-04 Accountant 420 Roll of Honour Second-Lieutenant Cameron Highlanders Cameron Thomas W. Wood & Hanna Edinburgh 1916-12-01 The Accountants' Magazine 504 War Honours Second-Lieutenant Cameron Highlanders.

Campbell Alexander John Morison & Co. Perth 1917-03-17 Accountant 272 Roll of Honour Private Black Watch Campbell Alexander John Ernest Jack Perth 1917-04-01 The Accountants' Magazine 181 War Honours Private Black Watch. Died of pneumonia and enteric fever. Campbell Donald A. E. Green & Co. London 1918-12-01 Incorporated Accountants' 47 Died on Active Service Private Journal Campbell J. Gourlay & Deas Glasgow 1918-12-01 The Accountants' Magazine 467 Prisoner Second Lieutenant R.A.F.

Campbell W. Watson David Strathie & Co. Glasgow 1917-01-27 Accountant 95 Roll of Honour Second-Lieutenant Manchester Regiment Campbell W. Watson David Strathie & Co. Glasgow 1917-02-01 The Accountants' Magazine 72 War Honours Second-Lieutenant Manchester Regiment.

Campbell William Mackenzie ACA Deloitte, Plender, Griffiths & Buenos Aires 1916-07-22 Accountant 82 Roll of Honour Second-Lieutenant Royal Irish Rifles Co. Campbell William Mackenzie ACA Birkinhead 1916-08-05 Accountant 117 Reported at council Second-Lieutenant Carmichael Harry Hardie & Rowan Greenock 1915-07-31 Accountant 148 Roll of Honour Lieutenant 5th Battalion Argyll & Sutherland Highlanders Carmichael Harry Hardie & Rowan Glasgow 1915-08-01 The Accountants' Magazine 437 War Honours Lieutenant 5th Batt. Argyll and Sutherland Highlanders.

Carrick Cuthbert Benson R. W. & J. A. Sisson Newcastle-upon- 1916-05-20 Accountant 582 News from the Front Second-Lieutenant Northumberland Fusiliers Tyne Carson D. S. Moores, Carson & Watson Glasgow 1915-07-17 Accountant 86 Roll of Honour Lieutenant Carson D. S. Moores, Carson & Watson Glasgow 1915-08-01 The Accountants' Magazine 440 Wounded Lieutenant 8th Batt. Scottish Rifles.

Carter Francis Bird FCA Ford, Rhodes, Ford & Co. Perth, Australia 1915-06-26 Accountant 843 Roll of Honour Major 16th Battery of the 4th Infantry Brigade, Australian Imperial Forces Cassels R. Wilson M'Clelland, Ker & Co. Glasgow 1916-07-22 Accountant 88 Roll of Honour Captain Cassels R. Wilson M'Clelland, Ker & Co. Glasgow 1916-08-01 The Accountants' Magazine 387 War Honours Captain

Catling B. ACA London 1919-08-09 Accountant 130 Reported at council Cavanagh T. J. Romanes & Aitchison Edinburgh 1918-08-01 The Accountants' Magazine 362 Prisoner Second Lieutenant Royal Irish Rifles.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Cavaye R. J. Lindsay, Jamieson & 1914-12-01 The Accountants' Magazine 603 Wounded Captain Cameron Highlanders. Grandson of James Haldane. Haldane Cavaye R. J. CA Lindsay, Jamieson & Edinburgh 1914-12-12 Accountant 740 Roll of Honour Captain 1st Battalion, Cameron Highlanders Haldane Cave Frank Sydney Jeffreys & Co. London 1917-04-14 Accountant 363 Roll of Honour Second-Lieutenant South Staffordshire Regiment Chadwick Edward Neale Wm. Chadwick & Sons Hyde 1918-09-01 Incorporated Accountants' 233 Missing Journal Chadwick-Quinan B. W. Vancouver, 1915-07-01 The Accountants' Magazine 365 Wounded Lieutenant Canadian Expeditionary Force. Canada Chadwick-Quinan B. W. Kidston, Goff & Finlay Glasgow 1915-07-01 The Accountants' Magazine 365 Wounded Lieutenant Canadian Expeditionary Force.

Chalmers George Don & Stewart Dundee 1917-06-01 The Accountants' Magazine 276 Wounded Private Royal Scots.

Chapman A. R. ACA Rayleigh 1918-01-12 Accountant 34 Reported at council Chapman Alfred Reginald ACA 1918-01-05 Accountant 16 Roll of Honour Second-Lieutenant Machine Gun Company Chapman C. L. Henry Chapman, Son & Co. South Shields 1916-02-05 Accountant 172 News from the Front Captain 4th Durham Howitzer Battery, R.F.A. (Territorials)

Chapman G. A. Brown, Fleming & Murray Glasgow 1916-05-01 The Accountants' Magazine 250 War Honours Second-Lieutenant Royal Scots.

Chapman Geoffrey A. CA Binning & Co. Rangoon 1916-04-22 Accountant 470 Roll of Honour Second-Lieutenant Chapman Robert ACA Henry Chapman, Son & Co. South Shields 1916-02-05 Accountant 172 News from the Front Major 4th Durham Howitzer Battery, R.F.A. (Territorials)

Chapman Robert Henry Chapman, Son & Co. South Shields 1917-03-17 Accountant 258 News from the Front Major R.F.A. (T.)

Chapman ACA Henry Chapman, Son & Co. South Shields 1918-01-19 Accountant 56 News from the Front Lieutenant-Colonel

Charlesworth W. A. Armstrong, Harrison, Swan London 1917-04-14 Accountant 363 Roll of Honour Second-Lieutenant Leicestershire Regiment & Co. Charlton Robert Geo. M. Moore Nottingham 1915-08-21 Accountant 219 Roll of Honour Private 2nd Sherwood Foresters Church W. C. Church & Co. Glasgow 1915-07-17 Accountant 86 Roll of Honour Captain 8th Battalion, Scottish Rifles Church W. C. Church & Co. Glasgow 1915-08-01 The Accountants' Magazine 441 Missing Captain 8th Batt. Scottish Rifles.

Churchill P. S. ACA Brighton 1917-10-06 Accountant 263 Reported at council Clapshew Cyril Douglas Palmer, Haines & Co. London 1917-03-01 Incorporated Accountants' 120 Killed in Action Rifleman Journal Clark C. A. ACA London 1916-10-07 Accountant 306 Reported at council Clark F. W. ACA Carshalton 1918-12-07 Accountant 308 Reported at council Clark Frank Watson ACA James Worley & Son London 1918-11-23 Accountant 282 Roll of Honour Private Coldstream Guards Clark John W. Keller Snow Guildford 1917-11-01 Incorporated Accountants' 29 Killed in Action Private Journal Clark N. P. Bourner, Bullock & Co. Hanley 1916-09-23 Accountant 262 Roll of Honour Second-Lieutenant Munster Fusiliers Clarke Gordon S. Vincent & Goodrich London 1918-05-01 Incorporated Accountants' 148 Wounded Journal Clarke H. G. ACA London 1915-07-17 Accountant 74 Reported at council Clarke J. Bryce CA Brown, Fleming & Murray Glasgow 1916-10-21 Accountant 368 Roll of Honour Second-Lieutenant Cameron Highlanders Clarke J. Bryce Brown, Fleming & Murray Glasgow 1916-11-01 The Accountants' Magazine 435 Wounded Second Lieutenant Cameron Highlanders.

Clarkson W. J. E. W. Forresr Birmingham 1918-11-02 Accountant 244 News from the Front Lieutenant King's Royal Rifle Corps Clayton Frank FSAA Leeds 1916-09-01 Incorporated Accountants' 279 Missing Journal Clayton Frank FSAA William Clayton Leeds 1916-12-01 Incorporated Accountants' 51 Killed in Action Sergeant Journal Clow Oswald W. Watson, Morrison & Flett Edinburgh 1918-06-01 The Accountants' Magazine 248 Missing Second Lieutenant Lowland Field Artillery.

Coates Norman 1917-01-01 Financial Circular (IMTA) 36 Honours Captain Royal Worcestershire Regiment Coates S. Harvey ACA Sidmouth 1917-10-06 Accountant 263 Reported at council

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Cockrill R. J. ASAA 1918-01-01 Incorporated Accountants' 68 Despatches Journal Colbourne Louis Edmonds, Clover & Jones Brighton 1916-01-29 Accountant 140 Roll of Honour Second-Lieutenant Royal Fusiliers Coldwells Leonard George Joseph G. Coldwells London 1915-06-01 Incorporated Accountants' 195 Killed in Action Journal Coldwells Leonard George Joseph G. Coldwells London 1915-07-01 Incorporated Accountants' 225 Killed in Action Journal Coleman S. M. ACA Larking & Larking Maidstone 1918-09-14 Accountant 140 Roll of Honour Lance-Corporal Q.W.R. Coleman S. M. ACA London 1918-10-05 Accountant 181 Reported at council Coles William Henry Allan Bradley & Jacques Keighley 1918-01-19 Accountant 56 Roll of Honour Lieutenant Collett R. H. ACA Deloitte, Plender, Griffiths & 1916-11-25 Accountant 487 News from the Front Flight-Lieutenant Royal Naval Air Service Co. Collett Ralph Harold ACA Deloitte, Plender, Griffiths & London 1916-08-16 Accountant 230 News from the Front Flight-Lieutenant R.N.A.S. Co. Collier E. B. Edwin Jones & Co. 1918-10-26 Accountant 228 News from the Front Lieutenant R.G.A. Collier Edward Atkinson, Smith & Atkinson Leeds 1917-01-20 Accountant 67 Roll of Honour Corporal West Yorkshire Regiment

Collins Douglas Alex. Aiken & Carter Johannesburg 1916-06-01 Incorporated Accountants' 194 Killed in Action Corporal Journal Comins C. J. Spicer & Pegler 1917-01-27 Accountant 90 Roll of Honour Lieutenant R.F.A. Comins C. J. 1918-06-01 Incorporated Accountants' 171 Wounded Journal Comins C. J. 1918-06-01 Accountant 406 News from the Front Major R.F.A. Comins C. J. Spicer & Pegler London 1919-06-28 Accountant 544 News from the Front Major Considine P. F Howden & Molleson Edinburgh 1915-08-14 Accountant 203 Roll of Honour Lieutenant 4th Battalion Royal Scots Considine P. F. 1915-07-17 Accountant 86 Roll of Honour Lieutenant Queen's Considine P. F. Howden & Molleson Edinburgh 1915-08-01 The Accountants' Magazine 437 War Honours Lieutenant 4th Batt. Royal Scots. First captain of the Edinburgh C.A. Rifle Club. Died of wounds at Malta. Cook Arthur Clifford A. E. Slater Cook Cheshire 1916-09-16 Accountant 240 Roll of Honour Second-Lieutenant King's (Liverpool) Regiment Cook Arthur Graham Thomas H. Casey & Son Portsmouth 1917-09-29 Accountant 241 Roll of Honour Private 14th Hants Regiment Cookson Alan Chalmers, Wade & Co. Liverpool 1917-07-21 Accountant 49 Roll of Honour Captain 2/10th (Scottish) King's Liverpool Regiment Cookson Bernard Carter & Co. Birmingham 1917-04-28 Accountant 410 Roll of Honour Second-Lieutenant East Yorks Regiment Coombs Claude Stuart 1916-08-01 Financial Circular (IMTA) 307 Died from wounds Lieutenant Royal West Kent Regiment Coombs Vernon C. 1917-07-01 Financial Circular (IMTA) 293 POW Second-Lieutenant R.F.C. Cooper C. D. ACA Nottingham 1918-04-13 Accountant 300 Reported at council Cooper Oliver J. Leslie D. Malpas Bournemouth 1918-11-01 Incorporated Accountants' 26 Killed in Action Private Journal Cormack A. R. Graham Burgess 1918-10-12 Accountant 198 News from the Front Second-Lieutenant M. G. Corps Cotton George M. CA 1917-05-01 The Accountants' Magazine 229 Promotion Second Lieutenant Royal Scots Fusiliers.

Couldrey Oscar Chalmers, Wade & Co. London 1917-11-17 Accountant 385 News from the Front Lieutenant Machine Gun Corps Couling F. H. ASAA London 1917-12-08 Accountant 449 Reported at council Couling Frank Herbert ASAA W. B. Peat & Co. London 1918-01-01 Incorporated Accountants' 68 Killed in Action Private Journal Coull Stewart M'Leod James Findlay Edinburgh 1917-08-01 The Accountants' Magazine 377 War Honours Private 9th Royal Scots.

Couper M. A. Maxtone Graham & Sime Perth 1917-05-01 The Accountants' Magazine 228 Wounded Second Lieutenant Royal Scots.

Coutts Paul Campbell Davidson & Workman Glasgow 1918-11-01 The Accountants' Magazine 417 War Honours Second-Lieutenant Machine Gun Corps.

Coutts R. D. Whitson & Methuen Edinburgh 1915-10-09 Accountant 444 Roll of Honour Lieutenant 4th Battalion Gordon Highlanders Coutts R. D. Aberdeen 1915-11-01 The Accountants' Magazine 520 Missing Lieutenant 4th Batt. Gordon Highlanders.

Coutts R. D. Whitson & Methuen Edinburgh 1915-11-01 The Accountants' Magazine 520 Missing Lieutenant 4th Batt. Gordon Highlanders.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Cowan Arthur H. N. Wood & A. J. Mair Sunderland 1916-10-01 Incorporated Accountants' 5 Killed in Action Private Journal Cowan R. Moores, Carson & Watson Glasgow 1915-08-01 The Accountants' Magazine 438 War Honours Lieutenant 6th Batt. Highland Light Infantry.

Cowan Ronald Moores, Carson & Watson Glasgow 1915-08-07 Accountant 176 Roll of Honour Lieutenant 6th Battalion Highland Light Infantry Cozens Percy ACA Burr-Higgs, Cozens & Co. Walsall 1917-08-25 Accountant 147 News from the Front Second-Lieutenant Cracknell Charles George Deloitte, Plender, Griffiths & 1918-01-19 Accountant 55 Roll of Honour Lieutenant London Regiment Raphael Co. Craggs George Somerville ACA, CPA Price, Waterhouse & Co. 1916-11-04 Accountant 409 News from the Front Brigade Major 10th Canadian Battalion Craggs J. J. ACA Craggs, Turketine & Co. London 1917-03-03 Accountant 221 Roll of Honour Second-Lieutenant King's Royal Rifle Corps Craggs J. J. ACA London 1917-03-10 Accountant 238 Reported at council Craig A. H. 1914-11-28 Accountant 641 Roll of Honour Private Craig A. H. CA 1918-03-01 The Accountants' Magazine 107 Honours Captain Royal Scots Awarded the Distinguished Service Order and Military Cross. Craig Archibald C. E. W. Macpherson Edinburgh 1915-01-01 The Accountants' Magazine 35 Wounded Private London Scottish.

Crawford John Russell R. W. & J. A. Sisson & Newcastle-upon- 1916-10-14 Accountant 336 Roll of Honour Second-Lieutenant Sherwood Foresters Alden Tyne Crawford Robert A. M. Carstairs Glasgow 1918-12-01 The Accountants' Magazine 467 War Honours Second-Lieutenant Highland Light Infantry. Died of pneumonia.

Cree Robert Scott Russ & Cree Glasgow 1917-12-01 The Accountants' Magazine 486 War Honours Captain Scottish Rifles. Died of wounds.

Cree Robert Scott CA Russ & Cree Glasgow 1917-12-15 Accountant 476 Roll of Honour Captain Scottish Rifles Croft Benjamin ACA London 1919-01-11 Accountant 25 Reported at council Croggon J. F. S. ACA Grampound 1919-01-11 Accountant 25 Reported at council Crook A. H. Bourner, Bullock & Co. London 1916-10-14 Accountant 336 Roll of Honour Private 2nd City of London Battalion, Royal Fusiliers Cropper William ACA Leeds 1919-01-11 Accountant 25 Reported at council Crosland Herbert ASAA Sheffield 1917-06-01 Incorporated Accountants' 183 Killed in Action Private Journal Crosland Herbert ASAA Sheffield 1917-06-02 Accountant 528 Reported at council Crosthwaite J. D. Maurice Jenks, Percival & London 1917-12-01 Accountant 430 News from the Front Lieutenant-Colonel 8th Norfolk Regiment Co. Crosthwaite John D. Maurice Jenks, Percival & London 1916-06-24 Accountant 707 News from the Front Lieutenant Royal Fusiliers Co. Cunningham James Sandeman Maxtone Graham & Sime Montreal, 1916-12-01 The Accountants' Magazine 505 War Honours Sergeant Royal Highlanders of Canada. Rowed in the 1st Trinity Boat at Canada. Cambridge. Cunningham James Sandeman CA 1916-12-02 Accountant 531 Roll of Honour Sergeant Royal Highlanders of Canada Cunningham R. C. Dundee 1916-09-16 Accountant 248 Roll of Honour Captain "Dundee's Own" Cunningham R. C. Dundee 1916-11-01 The Accountants' Magazine 433 Missing Captain Awarded the Military Cross.

Cuthbert R. L. New York, USA 1915-08-01 The Accountants' Magazine 439 War Honours Trooper 2nd King Edward's Horse.

Cuthbert Robert Lancelot CA, CPA New York 1915-07-17 Accountant 86 Roll of Honour 2nd King Edward's Horse, attached 1st Canadian Division Danby Silas ACA Hill & Danby Nottingham 1916-03-25 Accountant 360 News from the Front Temporary Captain 9th Battalion, the Duke of Wellington's (West Riding Regiment) Daphne Arthur W. S. Dawson London 1914-12-26 Accountant 779 Roll of Honour Private London Rifle Brigade Daphne 1915-05-08 Accountant 629 News from the Front Reference in Letter to Mr Hooper, reproduced in the Accountant. Davidson Farquhar B. Aitken, Mackenzie & Glasgow 1915-11-01 The Accountants' Magazine 517 War Honours Second-Lieutenant 6th Batt. Highland Light Infantry. Clapperton Davidson Farquhar Biggam Aitken, Mackenzie & Glasgow 1915-09-25 Accountant 384 Roll of Honour Second-Lieutenant 6th Battalion Highland Light Infantry Clapperton Davidson H. S. John Mann & Son Glasgow 1915-06-01 The Accountants' Magazine 318 War Honours Lieutenant 3rd Highland Light Infantry (attached 1st Battalion).

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Davidson H. S. John Mann & Son Glasgow 1915-06-12 Accountant 800 Roll of Honour Lieutenant 3rd Battalion Highland Light Infantry Davidson John Philip J. W. Davidson & Co. Liverpool 1916-09-02 Accountant 199 Roll of Honour Second-Lieutenant 1st Battalion London Scottish Davies E. Emerson ACA E. Emerson Davies Bros. Cardiff 1918-12-07 Accountant 307 News from the Front Lieutenant King's African Rifles Davies Llewellyn Crichton CA 1918-04-01 The Accountants' Magazine 170 War Honours Second-Lieutenant R. F. C. Accidentally killed at Oxford.

Davies Llewellyn Crighton Glasgow 1917-04-01 The Accountants' Magazine 181 Honours Second Lieutenant Scottish Rifles Awarded the Military Cross.

Davies Walter Ambler Davies & Crane Preson 1915-07-10 Accountant 45 Roll of Honour 1/4th Loyal North Lancashire Regiment (T.F.) Davies CA M'Lean, Brodie & Forgie Glasgow 1916-11-01 The Accountants' Magazine 436 Honours Second Lieutenant Scottish Rifles Awarded the Military Cross.

Davies CA Alexander Sloan & Co. Glasgow 1916-11-01 The Accountants' Magazine 436 Honours Second Lieutenant Scottish Rifles Awarded the Military Cross.

Davies Alexander Sloan & Co. Glasgow 1917-03-17 Accountant 271 News from the Front Second-Lieutenant Scottish Rifles Davis G. L. B. 1918-12-01 Financial Circular (IMTA) 361 Died from wounds Lieutenant 7th Royal Fusiliers Davis George Leigh B. ASAA London 1918-12-01 Incorporated Accountants' 47 Died from Wounds Lieutenant Journal Davis Ivor H. ACA Toy, Campbell & Co. London 1916-02-19 Accountant 228 News from the Front Captain Welsh Regiment Davis George Leigh ASAA London 1919-02-01 Accountant 91 Reported at council Blakeman Davis H. C. ACA London 1917-05-05 Accountant 436 Reported at council Davis Wm. Gilbert ASAA Hanwell 1918-03-16 Accountant 235 Roll of Honour Royal Naval Air Service Dawson Sydney Thompson & Broadbent Leeds 1916-07-22 Accountant 82 Roll of Honour Lieutenant York and Lancaster Regiment Dawson William R. Wm. Home Cook & Co. Edinburgh 1918-06-01 The Accountants' Magazine 246 Prisoner Captain Royal Scots.

Dawson William R. Wm. Home Cook & Co. Edinburgh 1918-06-01 The Accountants' Magazine 249 Honours Captain Royal Scots Awarded the Military Cross.

Deacon William Benn ASAA Henry Steele Manchester 1917-06-01 Incorporated Accountants' 184 Died from Wounds Private Journal Deasley W. J. ASAA 1918-07-01 Incorporated Accountants' 193 Despatches Journal Dewar Frederick T. & J. Martin Edinburgh 1917-03-01 The Accountants' Magazine 133 War Honours Private Royal Scots.

Dick R. A. Y. Alexander Tosh & Son Dundee 1915-04-01 The Accountants' Magazine 231 War Honours Corporal 4th Black Watch (City of Dundee) Territorials. Believed to be the first (along with Mr Gunn) of those connected with the Scottish Societies of Chartered Accountants to have been killed in action in the First World War. Dickinson H. S. Associate of Melbourne 1917-10-06 Accountant 255 News from the Front Major the Federal Institute of Accountants of Melbourne Dicksee L. R. A. (Roy) 1916-05-20 Accountant 579 Roll of Honour Second-Lieutenant 3rd Sherwood Foresters Dingle John T. E. Rowell North Shields 1916-11-18 Accountant 465 Roll of Honour Lieutenant Northumberland Fusiliers Dinwoodie David W. Milwain, Murray & Hay Glasgow 1917-06-01 The Accountants' Magazine 273 War Honours Second-Lieutenant Scottish Rifles.

Dobbin William K. CA H. B. Brandon & Co. 1916-10-07 Accountant 307 Roll of Honour Private First Sportsman's Battalion, Royal Fusiliers Dobbin William Kinnear H. B. Brandon & Co. Belfast 1916-10-01 Incorporated Accountants' 5 Killed in Action Private Journal Dobinson S. R. ACA Middlesbrough 1918-05-04 Accountant 338 Reported at council Dodds W. M. ACA Corbidge-on- 1919-01-11 Accountant 25 Reported at council Tyne Donald Ian Seton Glasgow 1916-08-19 Accountant 163 Roll of Honour Second-Lieutenant Scottish Rifles Donald Ian Seton Glasgow 1916-11-01 The Accountants' Magazine 432 War Honours Second-Lieutenant Second Lieutenant. Died of wounds.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Donald James W. G. & J. M'Bain Aberdeen 1915-10-16 Accountant 475 Roll of Honour Private 4th Battalion Gordon Highlanders Donald James W. G. & J. M'Bain Aberdeen 1915-11-01 The Accountants' Magazine 520 Missing Private 4th Batt. Gordon Highlanders.

Donaldson Herbert CA London 1918-03-01 The Accountants' Magazine 106 Honours Lieutenant R.N.D. Awarded the D.S.O.

Donaldson Stuart London 1918-11-01 The Accountants' Magazine 417 War Honours Second-Lieutenant Highland Light Infantry.

Dowdell Ernest George Sayers & Wesson London 1917-05-05 Accountant 435 News from the Front Second-Lieutenant Border Regiment Dowdell Ernest George Sayers & Wesson London 1918-04-13 Accountant 300 Roll of Honour Second-Lieutenant Border Regiment Drummond Robt. K. M'Clelland, Ker & Co. Glasgow 1918-11-01 The Accountants' Magazine 414 War Honours Captain Cameron Highlanders. Died of wounds.

Drummond W. Archibald Langwill Edinburgh 1915-06-05 Accountant 768 Roll of Honour Private 6th Battalion, Royal Scots (Territorial Force) Drummond W. Archibald Langwill Edinburgh 1915-07-01 The Accountants' Magazine 365 Wounded Private 6th Batt. Royal Scots Brief mention in the casualties list. Drummond W. D. Pollard & Bird Edinburgh 1916-08-01 The Accountants' Magazine 388 Wounded Lieutenant Cameron Highlanders.

Drummond W. M. James Pollard & Bird Edinburgh 1917-07-01 The Accountants' Magazine 316 Honours Acting Captain Cameron Highlanders. Awarded the Military Cross.

Drummond W. Miller James Pollard & Bird Edinburgh 1919-04-01 The Accountants' Magazine 180 Honours Staff-Captain 1st Infantry Brigade Awarded the Military Cross, Croix de Guerre with Star and was also mentioned in despatches. Drummond W. Miller James Pollard & Bird Edinburgh 1919-04-01 The Accountants' Magazine 180 Honours Staff-Captain 1st Infantry Brigade

Drummond William Miller CA Polland & Bird Edinburgh 1916-07-15 Accountant 69 Roll of Honour Second-Lieutenant Cameron Highlanders Drummond William Miller CA Polland & Bird Edinburgh 1916-09-02 Accountant 203 Roll of Honour Second-Lieutenant Cameron Highlanders Duff W. P. Woolger, Hennell & Co. London 1916-11-04 Accountant 409 News from the Front Second-Lieutenant 8th Sherwood Foresters Duffus P. B. Gourlay & Deas Glasgow 1917-07-01 The Accountants' Magazine 316 Honours Second Lieutenant Mentioned in despatches. (Acting Temporary Lieutenant) Duffy Noel Lowe, Bingham & Matthews Shanghai, Hong 1917-09-15 Accountant 204 Roll of Honour Second-Lieutenant North-Staffordshire Regiment Kong & London

Duncan Daniel M. Wilson, Stirling & Co. Glasgow 1918-11-01 The Accountants' Magazine 417 War Honours Second-Lieutenant Highland Light Infantry.

Duncan R. G. C. Paterson & Benzie Glasgow 1918-07-01 The Accountants' Magazine 287 War Honours Second-Lieutenant Argyll and Sutherland Highlanders. Died of wounds.

Duncan Thomas Barstow & Millar Edinburgh 1915-10-16 Accountant 475 Roll of Honour Second-Lieutenant 10th Battalion Highland Light Infantry Duncan Thomas Barstow & Millar Edinburgh 1915-11-01 The Accountants' Magazine 520 Missing Second Lieutenant 2nd Batt. Highland Light Infantry.

Dunford Roy Craig ACA Newcastle 1916-11-25 Accountant 487 Roll of Honour Captain Northumberland Fusiliers Dunford Roy Craig ACA Newcastle-upon- 1916-12-09 Accountant 549 Reported at council Captain Tyne Dunlop William George 1917-06-23 Accountant 596 News from the Front Captain R.H.A. Dunn W. H. W. G. Rayner & Co. London 1918-01-01 Incorporated Accountants' 68 Wounded Journal Durose Sydney Truman 1917-04-28 Accountant 410 Roll of Honour Captain Sherwood Foresters Durrant Clifford R. E. Starkie Leeds 1918-06-01 Incorporated Accountants' 171 Killed in Action Private Journal Dutfield A. E. Aldred, Keene & Bell 1918-08-01 Incorporated Accountants' 212 Medal Journal Dutton W. J. Oldham, Holland & Co. London 1919-02-15 Accountant 124 News from the Front Lieutenant 1/4th Battalion, Gloucester Regiment (T.F.) Dyer J. E. S. ASAA Manchester 1917-12-08 Accountant 449 Reported at council Dyer James Edward Stanley ASAA Edgar Oates & Co. Manchester 1917-11-01 Incorporated Accountants' 28 Killed in Action Second-Lieutenant Journal Eason E. S. Hudson, Smith, Briggs & Co. 1916-09-02 Accountant 199 Roll of Honour Private Gloucestershire Regiment (T.F.)

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Easton Cyril ACA Hull 1917-05-05 Accountant 436 Reported at council Easton Cyril ACA Fawley, Judge & Easton Hull 1917-05-26 Accountant 505 Roll of Honour Captain Easton W. Lumsden John Mann & Son Glasgow 1916-03-01 The Accountants' Magazine 148 War Honours Lance-Corporal Army Service Corps. Died of wounds.

Ebsworth Harold F. W. Smith, Riches & Co. 1916-12-30 Accountant 615 Roll of Honour Private H.A.C. Ebsworth Harold Riches, Hewitt & Co. London 1917-01-01 Incorporated Accountants' 76 Killed in Action Private Journal Edwards Wilfred W. Brooks, Williams & Co. 1917-02-10 Accountant 137 Roll of Honour Lieutenant 17th Royal Fusiliers Elgood Leonard A. Alexander Tosh & Sons Dundee 1915-07-03 Accountant 31 Scottish Notes Lieutenant 5th Battalion Black Watch Elgood Leonard A. Alexander Tosh & Sons Dundee 1915-08-01 The Accountants' Magazine 436 Honours Lieutenant 5th Batt. Black Watch. Mentioned in despatches.

Elgood Leonard Alsager Dundee 1915-08-07 Accountant 175 Roll of Honour Second-Lieutenant 1/5th (Angus and Dundee) Battalion of the Black Watch (Royal Highlanders) Elvey C. L. ASAA London 1917-08-04 Accountant 90 Reported at council Elvey Charles Leslie ASAA Cooper Bros. & Co. London 1917-07-01 Incorporated Accountants' 206 Killed in Action Second-Lieutenant Journal Emmens R. R. Williams, Lathwood & Co. Birmingham 1916-09-30 Accountant 286 Roll of Honour Lieutenant Royal Sussex Regiment Emslie John. C. G. & J. M'Bain Aberdeen 1916-03-01 The Accountants' Magazine 149 Wounded Trooper Scottish Horse. Brief mention in the Casualties list. Emson Francis Reginald FSAA London 1915-03-01 Incorporated Accountants' 125 Killed in Action Journal English George W. Ivory & Sime Edinburgh 1916-11-11 Accountant 447 Roll of Honour Private Royal Scots English George W. Ivory & Sime Edinburgh 1916-12-01 The Accountants' Magazine 506 War Honours Private Royal Scots.

Entwisle Charles Henry Clarkson & Bennett London 1918-07-01 Incorporated Accountants' 193 POW Journal Epps R. H. James E. Costello London 1916-09-23 Accountant 253 News from the Front Gunner 1/2nd London Heavy Artillery, R.G.A. Epps Reginald James E. Costello & Co. London 1917-07-28 Accountant 70 News from the Front Gunner R.G.A. Erskine Stuart 1917-09-01 Incorporated Accountants' 258 Killed in Action Private Journal Essam Chas. Edward 1919-03-22 Accountant 230 Roll of Honour Lance-Corporal X Corps Cyclist Battalion Evans W. Clifford Saunders, Horton & Co. Cardiff 1917-04-01 Incorporated Accountants' 146 Died on Active Service Private Journal Ewing Thomas A. W. R. M'Donald Edinburgh 1918-11-01 The Accountants' Magazine 418 War Honours Private Seaforth Highlanders.

Eyton Edward ACA Newcastle-upon- 1917-12-08 Accountant 449 Reported at council Tyne Fabian Arthur Stanley Josolyne, Miles & Co. London 1916-09-16 Accountant 240 Roll of Honour Lieutenant Royal Sussex Regiment Fabian Sydney James Singleton, Fabian & Co. London 1914-12-26 Accountant 779 Roll of Honour Corporal Honourable Artillery Company Farquharson A. N. David Strathie & Co. Glasgow 1917-12-01 The Accountants' Magazine 488 Wounded Second Lieutenant.

Fenchelle George Plender, Griffiths, Wyatt & Petrograd 1916-07-22 Accountant 81 Roll of Honour Second-Lieutenant 12th Royal Sussex Regiment Co. Ferguson A. W. Graham & Co. Glasgow 1915-10-16 Accountant 474 Roll of Honour Captain 7th Battalion Royal Scots Fusiliers Ferguson A. W. Graham & Co. Glasgow 1915-11-01 The Accountants' Magazine 519 Wounded Captain 7th Batt. Royal Scots Fusiliers.

Ferguson Arthur Douglas Richard Brown & Co. Edinburgh 1917-11-01 The Accountants' Magazine 428 War Honours Second-Lieutenant Seaforth Highlanders. Killed by a sniper.

Ferguson D. C. McIntyre & Rae Dundee 1917-02-10 Accountant 151 Roll of Honour Second-Lieutenant Highland Light Infantry Ferguson D. C. M'Intyre & Rae Dundee 1917-03-01 The Accountants' Magazine 132 War Honours Second-Lieutenant Highland Light Infantry. Died from wounds.

Ferguson-Davie Herbert George Wilde & Ferguson-Davie 1915-06-05 Accountant 753 Roll of Honour Second-Lieutenant Portsmouth Division Royal Marines Ferrier R. E. Moody, Stuart & Robertson Dundee 1916-10-28 Accountant 394 Roll of Honour Second-Lieutenant Black Watch

Ferrier R. E. Moody Stuart & Robertson Dundee 1916-12-01 The Accountants' Magazine 505 War Honours Second-Lieutenant Black Watch. Well known as a cricketer.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Ferryman William Edward FSAA Ferryman & Goldby Johannesburg 1918-11-01 Incorporated Accountants' 26 Died from Wounds Lieutenant Journal Field Sidney Nalder ASAA Pike, Rogers & Co. London 1916-09-01 Incorporated Accountants' 272 Killed in Action Company Journal Quartermaster- Sergeant Fielden Herbert Joseph Smith Blackburn 1918-05-01 Incorporated Accountants' 148 Killed in Action Second-Lieutenant Journal Figgins H. F. Bourner, Bullock & Co. London 1916-10-14 Accountant 336 Roll of Honour Second-Lieutenant 6th City of London Rifles Fillingham Alan ASAA 1918-06-01 Incorporated Accountants' 171 Medal Journal Findlay J. M. Mitchell & Findlay Glasgow 1915-07-17 Accountant 86 Roll of Honour Major 8th Battalion, Scottish Rifles Findlay J. M. Mitchell & Findlay Glasgow 1915-08-01 The Accountants' Magazine 440 Wounded Major 8th Batt. Scottish Rifles.

Findlay J. M. Mitchell & Findlay Glasgow 1915-11-20 Accountant 635 Scottish Notes Major 8th Scottish Rifles Findlay J. M. Mitchell & Findlay Glasgow 1915-12-01 The Accountants' Magazine 579 Honours Major 8th Batt. Scottish Rifles. Mentioned in dispatches.

Findlay J. M. Mitchell & Findlay Glasgow 1916-02-01 The Accountants' Magazine 99 Wounded Major 8th Batt. Scottish Rifles. Met with a serious car accident. Finlay James Gemmell FSAA Kilmarnock 1918-08-10 Accountant 76 Reported at council Finlay William Glasgow 1918-11-01 The Accountants' Magazine 418 War Honours Private Royal Scots.

Fish Frank W. 1918-07-01 Incorporated Accountants' 193 Medal Journal Fisher W. Eric ACA Davies Bros. London 1917-01-13 Accountant 35 News from the Front Lieutenant Fleck James Lindsay, Jamieson & Edinburgh 1915-08-01 The Accountants' Magazine 441 Wounded Second Lieutenant 4th Batt. Royal Scots. Haldane Fletcher T. W. ACA Rangoon 1917-06-09 Accountant 547 Reported at council Flett Arthur David CA Watson, Morison & Flett Edinburgh 1917-04-28 Accountant 424 Roll of Honour Lieutenant Royal Scots Flett Arthur David Watson, Morrison & Flett Edinburgh 1917-05-01 The Accountants' Magazine 226 War Honours Lieutenant Royal Scots. Treasurer to the Scottish Football Union. Flett W. H. British Columbia 1916-05-01 The Accountants' Magazine 249 War Honours Lieutenant Black Watch. Played for Edinburgh Wanderers Club. Died of wounds. Flett W. H. CA 1916-05-27 Accountant 612 Roll of Honour Second-Lieutenant 1/6th Battalion Royal Highlanders (Territorial Force)

Flock James Lindsay, Jamieson & Edinburgh 1915-08-28 Accountant 259 Roll of Honour Second-Lieutenant 4th Battalion Royal Scots Haldane Flook Thomas Edward Martin, Farlow & Co. London 1915-07-01 Incorporated Accountants' 225 Killed in Action Journal Flower W. J. ACA Sheffield 1917-10-06 Accountant 263 Reported at council Flower Wilfred Joseph ACA S. Taylor Gill Sheffield 1917-09-01 Accountant 166 Roll of Honour Second-Lieutenant Worcester Regiment Flowers Horace D. Poppleton & Appleby Birmingham 1918-05-25 Accountant 388 Roll of Honour Private South Wales Borderers Fluck C. G. ACA London 1916-08-05 Accountant 117 Reported at council Foggin Henry D. John A. Walbank & Co. Newcastle-upon- 1917-06-30 Accountant 605 News from the Front Acting-Corporal Northumberland Fusiliers Tyne Forbes David Brotchie Paterson & Benzie 1917-05-01 The Accountants' Magazine 227 War Honours Lieutenant Canadian Expeditionary Force.

Forbes Donald Brotchie CA 1917-04-28 Accountant 424 Roll of Honour Lieutenant Forsdike J. E. ACA Camm, Metcalfe & Co. Sheffield 1917-04-28 Accountant 410 Roll of Honour Lieutenant Machine Gun Corps Forster W. J. 1915-05-01 Financial Circular (IMTA) 136 Wounded Second-Lieutenant 1st Battalion East Lancashire Regiment Forster W. J. 1916-08-01 Financial Circular (IMTA) 309 Promotion Captain East Lancashire Regiment Forster W. J. 1917-07-01 Financial Circular (IMTA) 248 Killed in action Captain Forster W. J. 1917-07-01 Financial Circular (IMTA) 253 Condolences Captain East Lancashire Regiment Fortune Andrew R. G. & J. McBain Aberdeen 1915-10-30 Accountant 540 Roll of Honour Private 4th Battalion Gordon Highlanders Fortune Andrew R. G. & J. M'Bain Aberdeen 1915-12-01 The Accountants' Magazine 580 Prisoner Private 4th Batt. Gordon Highlanders.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Fortune S. W. ACA West Hartlepool 1917-05-05 Accountant 436 Reported at council

Forwood S. L. Jackson, Pixley, Browning, London 1917-05-26 Accountant 505 Roll of Honour Husey & Co. Foster F. H. Lord, Foster & Co. London 1917-07-21 Accountant 49 Roll of Honour Second-Lieutenant R.F.C. Foster G. M. S. Bourner, Bullock & Co. London 1916-10-14 Accountant 336 Roll of Honour Second-Lieutenant 5th Battalion Worcester Regiment Fox Frederick Donald Percy H. Henshaw Nottingham 1916-11-18 Accountant 465 Roll of Honour Second-Lieutenant Fox Frederick Donald Percy H. Henshaw Nottingham 1916-12-01 Incorporated Accountants' 51 Killed in Action Second-Lieutenant Journal Francis Ernest Layton ACA 1918-12-07 Accountant 307 Roll of Honour Private London Scottish Francis Oswald 1917-12-01 Accountant 430 News from the Front Lieutenant Royal Berks Regiment Francis Oswald S. 1918-02-23 Accountant 170 News from the Front Lieutenant Fraser George A. R. & E. Scott Edinburgh 1916-09-09 Accountant 223 Roll of Honour Lieutenant King's Own Scottish Borderers Fraser George A. R. & E. Scott Edinburgh 1916-11-01 The Accountants' Magazine 434 Wounded Lieutenant K.O.S.B.

Fraser Patrick Shaw Moncreiff & Horsbrugh Edinburgh 1918-11-01 The Accountants' Magazine 415 Wounded Captain Cameron Highlanders.

Freeman F. J. Gane, Jackson, Jeffreys & London 1916-07-22 Accountant 82 Roll of Honour Second-Lieutenant 4th West Yorkshire Regiment Freeman Frost Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Second-Lieutenant London Welsh Reproduction of Roll of Honour Phipps & Co. plate Fry R. S. D. Martin, Farlow & Co. London 1917-11-01 Incorporated Accountants' 29 Wounded Journal Fulton John Thomson, Jackson, Gourlay Glasgow 1918-08-01 The Accountants' Magazine 362 Missing Second Lieutenant R.F.C. & Taylor Galbraith David Boyd John Mann & Son 1915-09-04 Accountant 292 Roll of Honour Second-Lieutenant 1/7th Highland Light Infantry Galbraith David Boyd John Mann & Son Glasgow 1915-11-01 The Accountants' Magazine 517 War Honours Second-Lieutenant 7th Batt. Highland Light Infantry.

Galbraith W. B. Walter & W. B. Galbraith Glasgow 1915-08-01 The Accountants' Magazine 438 War Honours Lieutenant 7th Batt. Highland Light Infantry. Well-known Glasgow Academical football player. Died of wounds. Galbraith William Brodie W. B. Galbraith Glasgow 1915-07-24 Accountant 120 Roll of Honour Lieutenant 7th Battalion, Highland Light Infantry Gamble H. V. ACA London 1917-06-09 Accountant 547 Reported at council Gamble Hugh V. ACA J. Dix Lewis, Caesar & Co. London 1917-06-02 Accountant 526 Roll of Honour Lieutenant Seaforth Highlanders Gardiner Ernest Frederick ACA Derbyshire Bros. & Co. London 1915-05-08 Accountant 604 Roll of Honour Private Honourable Artillery Company Gardner Andrew Buchanan Stewart M. Galloway, Sloan Glasgow 1916-11-11 Accountant 433 Roll of Honour Private Royal Fusiliers & Dow Gardner F. J. B. ACA Hutchins & Plowman London 1918-01-05 Accountant 16 News from the Front Lieutenant R.F.A. Garner-Smith E. J. ACA London 1915-07-17 Accountant 74 Reported at council Garner-Smith Eric J. ACA Viney, Price & Goodyear London 1915-06-12 Accountant 781 Roll of Honour Lieutenant 24th Battalion County of London Regiment Garratt Oliver Douglas ASAA W. B. Peat & Co. London 1917-07-01 Incorporated Accountants' 206 Medal Journal Garside F. G. ACA London 1919-01-11 Accountant 25 Reported at council Garside Frederick Henry Hull 1918-07-01 Incorporated Accountants' 193 Medal Journal Garth H. ACA Beaconsfield 1916-12-09 Accountant 549 Reported at council Gates Arthur Noel 1917-03-31 Accountant 310 Roll of Honour Second-Lieutenant Royal Engineers Gavin William S. Edinburgh 1917-06-02 Accountant 535 Roll of Honour Second-Lieutenant Royal Scots Gavin Wm S. C. J. Shiells Edinburgh 1917-07-01 The Accountants' Magazine 316 Honours Lieutenant Royal Scots. Awarded the Military Cross.

Gayford G. W. J. & A. W. Sulley & Co. London 1916-01-08 Accountant 47 Roll of Honour Second-Lieutenant 5 B Reserve Brigade R.F.A. Gellatly John S. Richard Brown & Co. Edinburgh 1915-05-01 The Accountants' Magazine 278 Wounded Lance-Corporal 9th Royal Scots.

Gemmell Cecil Woodburn M'Clelland, Ker & Co. Glasgow 1917-05-12 Accountant 471 Roll of Honour Second-Lieutenant Scottish Rifles Gemmell Cecil Woodburn M'Clelland, Ker & Co. Glasgow 1917-06-01 The Accountants' Magazine 273 War Honours Second-Lieutenant Scottish Rifles.

Gibb C. W. CA Edinburgh 1915-05-08 Accountant 632 Roll of Honour Private Royal Scots Fusiliers

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Gibb C. W. CA Johnston & King Edinburgh 1915-06-01 The Accountants' Magazine 319 Wounded Private 9th Battalion Royal Scots.

Gibbon F. W. ACA Cardiff 1918-10-05 Accountant 181 Reported at council Gibbon Fred W. ACA Cardiff 1918-09-14 Accountant 140 Roll of Honour Lieutenant Northumberland Fusiliers (attached to a Lincolnshire Regiment) Gibson James Bannatyne & Guthrie Glasgow 1917-11-01 The Accountants' Magazine 428 War Honours Lieutenant

Gibson Robert H. C. E. W. Macpherson & Edinburgh 1915-07-01 The Accountants' Magazine 364 War Honours Private 9th Batt. Royal Scots. Morrison Gibson Thomas S. CA M'Clelland, Ker & Co. Glasgow 1916-11-11 Accountant 447 Roll of Honour Second-Lieutenant Argyll and Sutherland Highlanders Gibson Thomas S. M'Clelland, Ker & Co. Glasgow 1916-12-01 The Accountants' Magazine 506 Wounded Second Lieutenant Argyll & Sutherland Highlanders.

Gibson W. L. Wilson & Johnston Edinburgh 1915-07-24 Accountant 120 Roll of Honour Private A Company, 9th Battalion Royal Scots Gibson W. L. Wilson & Johnston Edinburgh 1915-08-01 The Accountants' Magazine 441 Wounded Private 9th Batt. Royal Scots.

Gielgud H. L. F. A. ACA 1918-03-09 Accountant 215 Reported at council Gilbert B. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Sapper East Anglian RE Reproduction of Roll of Honour Phipps & Co. plate Gilbert N. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Private 1st Newfoundland Reproduction of Roll of Honour Phipps & Co. plate Gill Gerald Oliver Slater, Chapman & Co. London 1917-05-12 Accountant 462 Roll of Honour Second-Lieutenant Essex Regiment Gillespie J. A. D. Gourlay & Deas Glasgow 1917-07-01 The Accountants' Magazine 316 Wounded Lance-Corporal Argyll and Sutherland Highlanders.

Gillett Sidney Harold ACA Dixon, Wilson, Tubbs & Co. London 1916-02-05 Accountant 172 News from the Front Captain 7th Middlesex (Territorial Regiment)

Gilyard E. W. ACA Bradford 1918-04-13 Accountant 300 Reported at council Godfrey F. E. 1917-07-01 Financial Circular (IMTA) 250 Died in service Sergeant Godfrey Victor Thomson, Hill & Co. London 1916-07-29 Accountant 99 Roll of Honour Second-Lieutenant 2nd Royal Scots Fusiliers Godfrey Victor 1916-11-25 Accountant 488 Roll of Honour Second-Lieutenant Royal Scots Fusiliers Gold Percy ACA Singapore 1916-08-05 Accountant 117 Reported at council Gold Percy ACA Evatt & Co. Singapore, 1916-08-26 Accountant 175 Roll of Honour Second-Lieutenant Scots Guards Penang & Ipoh Goodyear Kenneth Charles G. N. Read, Son & Co. London 1915-10-23 Accountant 492 Roll of Honour Private R.A.M.C. Gordon A. A. CA Edinburgh 1916-12-01 The Accountants' Magazine 506 Honours Major Awarded the Civic Cross of the First Class by King Albert of Belgium. Gordon A. A. CA Edinburgh 1917-03-17 Accountant 271 News from the Front Major Gordon A. A. CA 1918-03-01 The Accountants' Magazine 107 Honours Major Awarded the Order of St Anne, Second Class (Russia) by the ex-Czar. Gordon Charles E. 1918-11-01 The Accountants' Magazine 415 War Honours Lieutenant Royal Scots Fusiliers.

Gordon Douglas H. Morgan, Hardcastle & London 1917-09-01 Incorporated Accountants' 246 Killed in Action Private Morgan Journal Gordon H. D. Lockhart ASAA 1918-06-01 Incorporated Accountants' 171 Medal Journal Gosden D. W. ACA London 1916-08-05 Accountant 117 Reported at council Gough Norman 1916-08-12 Accountant 132 Roll of Honour Lieutenant Worcesters Goulding E. S. FSAA Goulding & Wensley Liverpool 1916-02-01 Incorporated Accountants' 101 Despatches Journal Gowan Alastair A. CA George Touche & Co. Montreal, 1918-06-01 The Accountants' Magazine 247 Wounded Lieutenant R.G.A. Canada Gowan Alastair A. CA Barstow & Millar Edinburgh 1918-06-01 The Accountants' Magazine 247 Wounded Lieutenant R.G.A.

Gowans A. D. S. A. & J. Robertson Edinburgh 1916-08-19 Accountant 163 Roll of Honour Second-Lieutenant Black Watch Gowans A. D. S. A. & J. Robertson Edinburgh 1916-11-01 The Accountants' Magazine 435 Wounded Lieutenant.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Gowans A. Douglas Stuart A. & J. Robertson Edinburgh 1917-06-01 The Accountants' Magazine 274 War Honours Second-Lieutenant Black Watch.

Graham R. M. Thomson, Jackson, Gourlay Glasgow 1916-10-21 Accountant 368 Roll of Honour Second-Lieutenant Duke of Wellington's Regiment & Taylor Graham R. M. Thomson, Jackson, Gourlay Glasgow 1916-11-01 The Accountants' Magazine 432 War Honours Second-Lieutenant Second Lieutenant. & Taylor Grant G. A. M'Intyre & Rae Dundee 1916-02-01 The Accountants' Magazine 98 Honours Second Lieutenant 5th Batt. Black Watch. Awarded the Military Cross.

Grant Gilbert Airth McIntyre & Rae Dundee 1916-01-22 Accountant 126 Roll of Honour Lieutenant 5th (Angus and Dundee) Battalion, the Black Watch

Grant James Romanes & Aitchison Edinburgh 1918-05-01 The Accountants' Magazine 203 War Honours Corporal Cameron Highlanders.

Grant John 1916-07-22 Accountant 88 Roll of Honour Second-Lieutenant 6th Cameron Highlanders Grant John R. Grahams & Co. Glasgow 1918-06-01 The Accountants' Magazine 247 War Honours Lieutenant Scottish Rifles. Killed by a sniper.

Grant Percy Kenmuir Lisle & Middleton Edinburgh 1918-12-01 The Accountants' Magazine 466 War Honours Lieutenant London Scottish. Died of influenza.

Gray William Hamilton Edinburgh 1916-06-24 Accountant 707 Scottish Notes Temporary Captain 2/4th Royal Scots Green Arthur Reginald ASAA T.O. Williams, Payne & Co. Cheltenham 1918-11-01 Incorporated Accountants' 26 Died on Active Service Corporal Journal Green Arthur Reginald ASAA Cheltenham 1918-11-09 Accountant 259 Reported at council Green Stewart ACA Green & Young Sheffield 1918-01-05 Accountant 16 Roll of Honour Quartermaster- Y. & L. Regiment Sergeant Green Stewart ACA Sheffield 1918-01-12 Accountant 34 Reported at council Greenhill J. C. Richard Brown & Co. Edinburgh 1916-04-01 The Accountants' Magazine 212 Wounded Captain 12th Batt. Argyll and Sutherland Highlanders.

Greenhill John C. Richard Brown & Co. Edinburgh 1916-03-18 Accountant 339 Roll of Honour Captain 12th Battalion Argyll and Sutherland Highlanders Greenwood L. M. Deloitte, Plender, Griffiths & 1918-06-15 Accountant 434 News from the Front Captain Durham Light Infantry Co. Greenwood Leonard Montague Deloitte, Plender, Griffiths & 1918-11-23 Accountant 282 Roll of Honour Major Durham Light Infantry Co. Gregson H. Rhodes & Stringer Doncaster 1917-11-01 Incorporated Accountants' 29 Died from Wounds Bombardier Journal Gregson Harold Rhodes & Stringer Bradford 1917-10-20 Accountant 301 Roll of Honour Bombardier Royal Field Artillery Greig James Booth Laurencekirk, 1919-11-01 Incorporated Accountants' 39 Killed in Action Sergeant Kincardineshire Journal Gresham Leonard Stanley Percy Vickerman Hull 1917-05-26 Accountant 505 Roll of Honour Second-Lieutenant E.R.Y.I.Y. Griffiths Frederick 1918-02-01 Incorporated Accountants' 90 Wounded Journal Griffiths H. H. Gough & Wright Dudley 1918-11-16 Accountant 270 Roll of Honour Lieutenant South Staffordshire Regiment Groom Cyril ACA London 1918-07-13 Accountant 25 Reported at council Ground F. W. ACA London 1917-06-09 Accountant 547 Reported at council Grove P. A. ACA Harrison, West, Ledsam & Birmingham 1916-07-29 Accountant 99 Roll of Honour Second-Lieutenant Warwickshire Regiment Co. Grove P. A. ACA Sutton Coldfield 1916-10-07 Accountant 306 Reported at council

Guest C. S. Whitehill & Whitehill 1916-08-26 Accountant 175 Roll of Honour Second-Lieutenant East Lancashire Regiment Guest J. C. H. Heathcote & Coleman Birmingham 1917-06-16 Accountant 567 Roll of Honour Lieutenant Army Service Corps Gunn Thomas Stanley Moores, Carson & Watson Glasgow 1915-04-01 The Accountants' Magazine 230 War Honours Private 9th Battalion Highland Light Infantry. Believed to be the first (along with Mr Dick) of those connected with the Scottish Societies of Chartered Accountants to have been killed in action in the First World War. Hackett Harry Osborne 1917-09-15 Accountant 204 Roll of Honour Lieutenant Welsh Regiment Haigh L. J. Kershaw, Palk & Co. Birmingham 1918-06-22 Accountant 452 Roll of Honour Signaller

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Haile Robert Herbert N. Gowar London 1918-10-19 Accountant 212 News from the Front Second-Lieutenant Essex Regiment Haile Robert Dennis, Gowar, Ashby & Co. London 1919-04-19 Accountant 320 Roll of Honour Lieutenant Essex Regiment

Haine Reginald Leonard Derbyshire Bros. & Co. London 1917-06-23 Accountant 586 News from the Front Second-Lieutenant H.A.C. Haine Reginald Leonard E. A. Browne London & 1917-07-14 Accountant 30 Notice Second-Lieutenant Nottingham Hale W. J. Noel & Shackwell Cardiff 1917-05-12 Accountant 462 Roll of Honour Captain Royal Welsh Fusiliers Hall George 1918-06-29 Accountant 424 Roll of Honour Captain 2/10th London Regiment Hall George Mackay, Irons & Co. Dundee 1918-07-01 The Accountants' Magazine 286 War Honours Captain London Scottish.

Hall H. D. P. 1917-10-01 Financial Circular (IMTA) 341 Wounded Lieutenant Royal West Kent Regiment Hall K. S. Mackay, Irons & Co. Dundee 1916-03-01 The Accountants' Magazine 148 War Honours Second-Lieutenant 13th Northumberland Fusiliers.

Hall Kenneth H. Mackay, Irons & Co. Dundee 1916-02-05 Accountant 184 Roll of Honour Second-Lieutenant 21st Division Army Cycle Corps Hall Michael John Hall & Co. London 1916-11-04 Accountant 409 News from the Front Lance-Corporal 2nd/1st London Divisional Signal Company, R.E., T.S. Hall N. B. ACA Newcastle-upon- 1919-01-11 Accountant 25 Reported at council Tyne Hall R. C. Chalmers, Wade & Co. Liverpool 1915-12-18 Accountant 737 On Active Service Second-Lieutenant York & Lancasters Hall W. D de P. 1918-07-01 Financial Circular (IMTA) 224 Honours Lieutenant Royal West Kent Regiment Halstead Arthur Frederick Jones, Crewdson & Youatt Manchester 1915-07-31 Accountant 138 Roll of Honour Lieutenant 1st Royal Dublin Fusiliers Hamer Frank ACA Ashton-under- 1915-07-17 Accountant 74 Reported at council Lyne Hannah David Marshall Moores, Carson & Watson Glasgow 1917-06-02 Accountant 535 Roll of Honour Private Argyll and Sutherland Highlanders Hardie Stephen L. Hardie, Caldwell, Ker & Glasgow 1917-01-13 Accountant 50 News from the Front Major Machine Gun Corps Hardie Hardie Stephen Lindsay Hardie, Caldwell, Ker & Glasgow & 1917-02-01 The Accountants' Magazine 72 Honours Major Machine Gun company. Awarded the D.S.O. Hardie Paisley Harding P. E. FCA Cates, Brown & Harding London 1916-02-05 Accountant 172 News from the Front Captain Queen's Westminsters Hardy R. M. Barstow & Millar Edinburgh 1918-12-01 The Accountants' Magazine 468 War Honours Lieutenant Highland Light Infantry.

Hargreave Frederick Parker Mellors, Basden & Mellors Nottingham 1917-12-15 Accountant 469 Roll of Honour Captain King's Own Yorkshire Light Infantry Harland Lewis Morgan G. A. Evans & Evans Mountain Ash 1918-12-01 Incorporated Accountants' 47 Killed in Action Private Journal Harley W. C. D. E. Wallace Edinburgh 1917-06-01 The Accountants' Magazine 275 Wounded Second Lieutenant Black Watch.

Harlow Eric H. Edward Harlow 1916-11-01 Incorporated Accountants' 28 Medal Journal Harrington A. B. Macnair, Mason, Evans & London 1915-11-13 Accountant 589 Roll of Honour Private 18th County of London Regiment (Territorials), Co. London Irish Rifles Harrington A. D. Macnair, Mason, Evans & London 1915-12-01 The Accountants' Magazine 580 War Honours Private 18th Batt. London Regiment. Co. Harris Christoper Samuel R. E. Starkie Leeds 1918-06-01 Incorporated Accountants' 171 Killed in Action Private Journal Harris H. V. F. W. Smith, Riches & Co. 1916-12-30 Accountant 615 News from the Front Second-Lieutenant 18th London Regiment Harris Samuel Stuart Hudson Smith, Briggs & Co. Bristol 1919-01-18 Accountant 44 News from the Front Captain 1/6th Gloucester Regiment

Hart H. V. ACA Calcutta 1919-08-09 Accountant 130 Reported at council Hart Harold George ACA Carnaby Harrower, Barham London 1915-02-06 Accountant 186 Roll of Honour Queen Victoria Rifles, 9th County of London & Co. Territorials Hart Percival Frank Crewdson, Youatt & Howard London 1917-05-19 Accountant 483 Roll of Honour Lieutenant Bedfordshire Regiment

Hart Ralph Berry Scott-Moncrieff, Thomson & 1917-06-01 The Accountants' Magazine 275 Wounded Second Lieutenant Seaforth Highlanders. Shiells Hart W. B. ACA Manchester 1918-10-05 Accountant 181 Reported at council Hartley Reginald Humphrey ASAA London 1918-12-01 Incorporated Accountants' 47 Killed in Action Lieutenant Journal

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Haseler M. N. ACA London 1916-08-05 Accountant 117 Reported at council Hatfield Edgar Richard FCA Drury, Thurgood, Hatfield & London 1916-11-25 Accountant 487 News from the Front Captain R. A. Co. Hatton H. H. ACA London 1915-07-17 Accountant 74 Reported at council Heads Leslie J. G. Nixon Newcastle-upon- 1918-07-27 Accountant 51 Roll of Honour Private Lincolnshire Regiment Tyne Heatlie R. W. Carter, Greig & Co. Edinburgh 1916-11-11 Accountant 447 Roll of Honour Private Royal Scots Heatlie R. W. Carter, Greig & Co. Edinburgh 1916-12-01 The Accountants' Magazine 506 Wounded Private Royal Scots.

Heaver Alfred Charles F. W. Stephens London 1915-06-01 Incorporated Accountants' 195 Killed in Action Journal Hedderwick Hew C. M'Clelland, Kerr & Co. Glasgow 1915-07-01 The Accountants' Magazine 365 Wounded Lieutenant Hood Batt., Naval Division

Hedley J. H. Davey & Alderson North Shields 1918-07-01 Incorporated Accountants' 193 POW Journal Hemsley Henry Norris ACA Price, Waterhouse & Co. St Louis 1917-05-05 Accountant 435 News from the Front Temporary Royal Fusiliers Lieutenant Henderson A. P. 1915-07-03 Accountant 7 Weekly Notes Lieutenant 7th Battalion Victorian Infantry (Australian Expeditionary Force) Henderson Alexander C. Thomson, Jackson, Gourlay Glasgow 1918-11-01 The Accountants' Magazine 418 War Honours Lance-Corporal Gordon Highlanders. Died of wounds. & Taylor Henderson J. H. ASAA A. C. Mole & Co. Taunton 1918-03-01 Incorporated Accountants' 113 Despatches Journal Henderson James Richard CA Henderson & Loggie Dundee 1915-01-01 The Accountants' Magazine 46 War Honours Lieutenant Reserve Battalion of the 4th Royal Highlanders Died from a rifle shot whilst on (Black Watch). his duties at the armoury at the Drill Hall, Dundee. Henderson M. W. 1915-10-16 Accountant 474 Roll of Honour Lieutenant-Colonel 9th Black Watch Henderson M. W. Linlithgow 1915-11-01 The Accountants' Magazine 515 War Honours Lieutenant-Colonel 9th Batt. Black Watch.

Henderson W. D. ACA Hampton-in- 1918-08-10 Accountant 76 Reported at council Arden Henderson Walter Irving Alex. Sloan & Son Glasgow 1918-07-01 The Accountants' Magazine 287 Prisoner Second Lieutenant Rifle Brigade.

Henderson William George James Milne Aberdeen 1917-05-12 Accountant 471 Roll of Honour Second-Lieutenant Gordon Highlanders Henderson William George James Milne Aberdeen 1917-06-01 The Accountants' Magazine 274 War Honours Second-Lieutenant Gordon Highlanders.

Henry A. R. ACA London 1917-05-05 Accountant 436 Reported at council Henry Arthur R. ACA Alfred Henry & Son London & 1916-11-04 Accountant 409 News from the Front Second-Lieutenant Middlesex Regiment Manchester Henry Arthur Richard ACA 1917-05-05 Accountant 435 Roll of Honour Second-Lieutenant Middlesex Regiment Henstridge E. W. S. Henstridge Birmingham 1918-06-01 Incorporated Accountants' 171 Wounded Journal Herring Alfred Cecil ACA Charles Eves & Co. 1918-06-15 Accountant 434 News from the Front Temporary Second- Northampton Regiment Lieutenant Hewer A. V. Edward Ware & Co. Exeter 1917-08-18 Accountant 130 News from the Front Captain Devon Regiment Heywood R. P. ACA Davidson, Cookson & Co. Liverpool 1917-02-17 Accountant 168 News from the Front Second-Lieutenant King's (Liverpool) Regiment Hickmott F. E. ASAA London 1917-12-08 Accountant 449 Reported at council Hickmott Frank Leonard ASAA A. E. Quaife & Hickmott London 1917-01-01 Incorporated Accountants' 76 Missing Journal Hickox E. B. 1916-09-01 Incorporated Accountants' 279 Medal Journal Hickox E. B. ASAA London 1917-12-08 Accountant 449 Reported at council Hickox E. B. FSAA 1916-10-28 Accountant 374 News from the Front Major Essex Regiment Hickox E. Baskerville 1916-12-01 Incorporated Accountants' 51 Wounded Journal Hickox Edwin Baskerville Arthur E. Woodington 1917-09-01 Incorporated Accountants' 246 Died from Wounds Major Journal

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Hield V. Bloomer, Ford & Co. Birmingham 1918-01-05 Accountant 16 News from the Front Second-Lieutenant South Staffordshire Regiment Hield V. Bloomer, Ford & Co. Birmingham 1918-02-23 Accountant 170 News from the Front Second-Lieutenant South Staffordshire Regiment Hield Victor Bloomer, Ford & Co. Birmingham 1917-11-17 Accountant 385 Roll of Honour Second-Lieutenant South Staffordshire Regiment Hill Arthur Lionel Price, Waterhouse & Co. 1915-10-23 Accountant 492 Roll of Honour Second-Lieutenant 1st Middlesex Regiment Hill S. M. B. ACA Manchester 1916-01-15 Accountant 76 Reported at council Hills A. H. ACA London 1918-07-13 Accountant 25 Reported at council Hindsley Eric Herbert Pepper & Rudland Birmingham 1917-04-21 Accountant 385 Roll of Honour Lieutenant South Staffordshire Regiment Hine Claude Annesley Metzner & Sprague London 1917-02-03 Accountant 112 Roll of Honour Second-Lieutenant 2nd Queen's Royal West Surrey Regiment Hodding W. Marchant ACA West & Drake London 1916-12-02 Accountant 523 Roll of Honour Lieutenant R.M.L.I. Hodge L. C. ACA London 1918-05-04 Accountant 338 Reported at council Hogben W. I. ACA Swanley 1917-06-09 Accountant 547 Reported at council Hogben William Iggulden ACA Jackson, Pixley, Browning, London 1917-05-26 Accountant 505 Roll of Honour Lieutenant Husey & Co. Hogg Samuel Rolleston ACA Fitzpatrick, Graham & Co. London 1916-11-25 Accountant 487 News from the Front Second-Lieutenant Royal Fusiliers Hogg Samuel Rolleston ACA George Little & Co. London 1916-12-02 Accountant 524 News from the Front Second-Lieutenant Hogg Samuel Rolleston ACA George Little & Co. London 1916-12-09 Accountant 548 News from the Front Second-Lieutenant Hogg T. A. ACA London 1918-12-07 Accountant 308 Reported at council Holdcroft W. L. ACA Stoke-on-Trent 1919-05-10 Accountant 385 Reported at council Holmes Walton Bruce George Mackeurtan Durban 1916-09-01 Incorporated Accountants' 272 Killed in Action Private Journal Honeyman Norman B. Thomson M'Lintock & Co. Glasgow 1917-12-01 The Accountants' Magazine 487 War Honours Lieutenant Royal Scots. Missing, believed killed.

Hope John A. Lindsay, Jamieson & Edinburgh 1918-08-01 The Accountants' Magazine 361 War Honours Second-Lieutenant Royal Scots. Haldane Hopkins A. H. Bourner, Bullock & Co. London 1916-10-14 Accountant 336 Roll of Honour Rifleman 6th City of London Rifles Horrocks F. ASAA Bacup 1917-12-08 Accountant 449 Reported at council Horrocks Frank ASAA J. H. Lord Bacup 1917-08-01 Incorporated Accountants' 227 Killed in Action Assistant Paymaster Journal Horrocks Frank J. H. Lord Bacup 1917-08-04 Accountant 91 Roll of Honour Assistant Paymaster Royal Naval Reserve

Houghton Frederick Leonard ACA Charlton & Long Birmingham 1918-01-19 Accountant 56 News from the Front Second-Lieutenant Royal Warwickshire Regiment Awarded the Albert Medal and the Military Cross. Howitt Harold Gibson ACA W. B. Peat & Co. Middlesbrough 1916-12-02 Accountant 524 News from the Front Second-Lieutenant Yorkshire Regiment Huggins Douglas F. J. Dix Lewis, Caesar & Co. London 1918-09-28 Accountant 167 Roll of Honour Captain London Regiment Hughes Percy C. Whitehill & Whitehill Birmingham 1918-10-26 Accountant 227 Roll of Honour Lieutenant South Wales Borderers Hughes Robert J. Lloyd Roberts Carnarvon 1918-03-01 Incorporated Accountants' 112 Killed in Action Assistant Paymaster Journal Hull Alfred Davis Wilde, Ferguson, Davie & 1917-11-17 Accountant 385 Roll of Honour 1st Battalion London Scottish Miller Husey R. A. Jackson, Pixley, Browning, London 1915-07-10 Accountant 37 News from the Front Captain Husey & Co. Hussey H. E. Knox, Cropper & Co. London 1917-05-05 Accountant 435 Roll of Honour Second-Lieutenant 3rd Devons (attached 1st Manchesters) Hutchinson Edward CA Walker & Marwick Glasgow 1916-07-15 Accountant 69 Roll of Honour Major Highland Light Infantry Hutchinson Lionel Clyde ACA Hibberd, Bull & Co. London 1915-06-05 Accountant 754 Roll of Honour 13th London Regiment (Kensingtons) Hutchinson Lionel Clyde Hibberd, Bull & Co. London 1915-07-03 Accountant 18 Roll of Honour Private 13th County of London Regiment (Kensingtons) Hutchison Edward Walker & Marwick Glasgow 1916-08-01 The Accountants' Magazine 387 War Honours Major Major, Highland Light Infantry.

Hutchison R. CA Glasgow 1915-07-17 Accountant 86 Roll of Honour Captain Hutchison R. 1915-08-01 The Accountants' Magazine 440 Wounded Captain 7th Batt. Scottish Rifles.

Hutchison R. J. Munn Ross Glasgow 1915-08-01 The Accountants' Magazine 440 Wounded Captain 7th Batt. Scottish Rifles.

Hutchison T. W. Edinburgh 1915-12-01 The Accountants' Magazine 580 War Honours Captain 10th Batt. Royal Scots Died in an accident at North Berwick whilst on military duty.

Hutchison Thomas Walter CA Edinburgh 1915-12-04 Accountant 696 Roll of Honour Captain 1/10th Battalion Royal Scots

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Hutton F. R. H. CA Macpherson, Hutton & Glasgow 1915-06-01 The Accountants' Magazine 318 War Honours Lieutenant 9th Batt. Argyll and Sutherland Highlanders. Patrick Hutton Frederick Robert CA M'Farlane, Hutton & Patrick Glasgow 1915-05-22 Accountant 700 Roll of Honour Lieutenant 9th Argyll and Sutherland Highlanders Hughes Hyde Charles E. Montreal 1916-12-01 Incorporated Accountants' 51 Wounded Journal Hyde Charles E. Canada 1918-11-01 Incorporated Accountants' 26 Killed in Action Lieutenant Journal Inch Robt. S. M. George Bird Edinburgh 1917-12-01 The Accountants' Magazine 487 War Honours Second-Lieutenant Norfolk Regiment.

Inglis William Logan Taylor & Ireland Glasgow 1918-03-01 The Accountants' Magazine 106 War Honours Second-Lieutenant Royal Flying Corps.

Ingram John Dorringham Hibberd, Bull & Co. London 1915-07-03 Accountant 18 Roll of Honour Private 16th County of London (Queen's Westminsters) Iveson F. T. ACA Hexham-on- 1915-10-09 Accountant 429 Reported at council Tyne Iveson Frank Taylor ACA J. A. & F. T. Iveson Hexham-on- 1915-08-07 Accountant 168 Roll of Honour Lieutenant 5th Manchester Regiment Tyne Jackson Thomas CA Thomson, Jackson, Gourlay Glasgow 1915-07-31 Accountant 148 Roll of Honour Lieutenant 5th Battalion Royal Scots Fusiliers & Taylor Jackson Thomas Thomson, Jackson, Gourlay Glasgow 1915-08-01 The Accountants' Magazine 438 War Honours Lieutenant 5th Batt. Royal Scots. Commissioner for the Northern & Taylor Districts of Ayrshire Boy Scouts. Jackson Thomas CA 1915-12-04 Accountant 695 Scottish Notes Lieutenant 1/5th Battalion Royal Scots Fusiliers Jacob L. E. B. 1917-09-15 Accountant 204 News from the Front Acting Adjutant 1/8th London Regiment, Post Office Rifles (Captain) Jacob L. E. B. 1917-09-22 Accountant 225 News from the Front Adjutant (Acting 1/8th London Regiment, Post Office Rifles Captain) Jacob L. E. B. 1918-01-05 Accountant 16 News from the Front Captain 1/8th London Regiment Jacob L. E. B. 1918-06-01 Incorporated Accountants' 171 Despatches Journal Jacob L. E. B. 1918-06-01 Accountant 406 News from the Front Captain Jaques Harold ASAA Leeds 1917-01-01 Incorporated Accountants' 76 Medal Journal Jardine Robert Whitson & Methuen Edinburgh 1916-09-30 Accountant 291 Roll of Honour Second-Lieutenant Cameron Highlanders Jardine Robert Whitson & Methuen Edinburgh 1917-11-01 The Accountants' Magazine 429 Honours Lieutenant Awarded the Military Cross.

Jardine Whitson & Methuen Edinburgh 1916-11-01 The Accountants' Magazine 435 Wounded Second Lieutenant Cameron Highlanders.

Jeffreys Alec H. Sydney Jeffreys & Co. London 1916-11-18 Accountant 465 Roll of Honour Captain Jenkins Ernest J. John Jenkins Cardiff 1916-12-02 Accountant 523 News from the Front Lieutenant Glamorgan R.G.A. Jenkins Ralph George John Jenkins Cardiff 1916-06-17 Accountant 683 Roll of Honour Lieutenant Glamorgan Royal Garrison Artillery Job E. D. ACA Deloitte, Plender, Griffiths & 1916-08-05 Accountant 115 Roll of Honour Captain Machine Gun Corps Co. Job E. D. ACA London 1916-08-05 Accountant 117 Reported at council Captain Jobson 1916-09-30 Accountant 276 News from the Front Brigadier-General 9th Brigade, Australian Imperial Forces Johns Charles Walter Martin, Farlow & Co. London 1916-07-01 Incorporated Accountants' 224 Wounded Journal Johnson Alexander 1916-12-02 Accountant 531 Roll of Honour Lieutenant Gordon Highlanders Johnson J. R. 1919-05-01 Financial Circular (IMTA) 137 Personal Captain R.A.S.C. Johnston A.Y. Philip E. Farr London 1916-12-01 Incorporated Accountants' 51 Wounded Journal Johnston Leslie Edinburgh 1916-10-07 Accountant 319 Roll of Honour Second-Lieutenant Worcestershire Regiment Johnston Leslie 1916-11-01 The Accountants' Magazine 437 Honours Second Lieutenant Worcestershire Regiment. Awarded the Military Cross.

Johnston Robert Douglass W. J. Armstrong Newcastle 1915-08-01 Incorporated Accountants' 252 Killed in Action Journal Johnstone Robert Greenhill & Clapperton Edinburgh 1916-12-01 The Accountants' Magazine 507 Honours Lieutenant R.F.A. attached to No. 9 Squadron R.F.C. Awarded the Military Cross.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Johnstone Robert Greenhill & Clapperton Edinburgh 1917-03-17 Accountant 271 News from the Front Lieutenant Royal Field Artillery Jolliffe Lovell Parsons & Jolliffe Newport 1916-10-28 Accountant 373 News from the Front Corporal 1st Monmouthshire Regiment Jolliffe Lovell Parsons & Jolliffe Newport 1916-11-18 Accountant 465 News from the Front Corporal 1st Monmouthshire Territorial Regiment Jones C. A. ACA Manchester 1918-06-08 Accountant 419 Reported at council Jones C. L. A. Oldham, Holland & Co. London 1919-06-21 Accountant 524 News from the Front Sergeant H.A.C. Jones I. Price J. Edward Myers & Clark London and 1917-05-12 Accountant 462 Roll of Honour Corporal Honorable Artillery Company Watford Joseph Evelyn Heathcote & Coleman 1916-09-02 Accountant 199 Roll of Honour Sergeant Royal Warwickshire Regiment Jude Leo Gerald Simon Simon Jude Liverpool 1916-12-09 Accountant 548 Roll of Honour Second-Lieutenant Loyal North Staffordshire Regiment Kay Robert 1916-08-01 The Accountants' Magazine 388 Wounded Lieutenant R.G.A.

Kay Robert CA Edinburgh 1916-08-19 Accountant 162 Roll of Honour Lieutenant Scottish Rifles Keay R. N. J. & R. Morison Perth 1916-12-02 Accountant 531 Roll of Honour Lieutenant Keay Robert N. 1917-03-01 Financial Circular (IMTA) 121 Died from wounds Lieutenant 6th Battalion Black Watch Keay Robert Nasmyth J. & R. Morison Perth 1917-01-01 The Accountants' Magazine 29 War Honours Second-Lieutenant Black Watch. Died from wounds.

Keen A. C. ACA London 1917-06-09 Accountant 547 Reported at council Keen Arthur Clive ACA W. B. Keen & Co. London 1917-05-26 Accountant 505 Roll of Honour Captain Middlesex Regiment Keen William Allan 1918-09-21 Accountant 153 Roll of Honour Captain Somerset Light Infantry Kelly Thomas Bailie Kelly Glasgow 1916-04-08 Accountant 416 Roll of Honour Second-Lieutenant Highland Light Infantry Kelly Thomas Thomas Kelly Glasgow 1916-05-01 The Accountants' Magazine 250 War Honours Second-Lieutenant Highland Light Infantry.

Kemp G. A. ACA A. J. Downs Hull, Grimsby & 1918-01-26 Accountant 79 Roll of Honour Lieutenant King's Royal African Rifles London Kemp G. A. ACA Hull 1918-02-09 Accountant 127 Reported at council Kemp James Walker & White Edinburgh 1917-08-01 The Accountants' Magazine 378 Missing Company 4th Royal Scots Egyptian Expeditionary Force. Quartermaster Sergeant Kemp James Walker & White Edinburgh 1918-06-01 The Accountants' Magazine 248 War Honours Company 4th Royal Scots. Quartermaster- Sergeant Kemp T. ACA Leigh 1917-02-10 Accountant 137 Reported at council Kemsey-Bourne F. L. ACA West Bromwich 1916-08-05 Accountant 117 Reported at council

Kenion H. C. ACA Birkenhead 1916-07-15 Accountant 54 Reported at council Kennedy William John Mann & Son 1918-03-01 The Accountants' Magazine 105 War Honours Lieutenant-Colonel

Kerr Gordon John Mann & Son Glasgow 1917-05-12 Accountant 471 Roll of Honour Second-Lieutenant Scottish Rifles Kerr Gordon John Mann & Son Glasgow 1917-06-01 The Accountants' Magazine 275 Wounded Second Lieutenant Scottish Rifles.

Kerr H. T. R. Johnston & King Edinburgh 1916-09-09 Accountant 223 Roll of Honour Second-Lieutenant Cameron Highlanders Kerr H. T. R. Johnston & King Edinburgh 1916-11-01 The Accountants' Magazine 432 War Honours Second-Lieutenant Second Lieutenant. Died while a prisoner.

Kerr John Maxtone Graham & Sime Edinburgh 1918-07-01 The Accountants' Magazine 288 War Honours Private Royal Scots.

Kevitt Ernest W. Carr & Co. Barnsley 1917-04-28 Accountant 410 Roll of Honour Lance-Corporal Yorkshire and Lancashire Regiment Keys Malcolm 1916-09-09 Accountant 219 Roll of Honour Second-Lieutenant 8th Border Regiment Keyworth Leonard J. 1915-08-21 Accountant 209 News from the Front Lance-Corporal 24th County of London Battalion, London Regiment (The Queen's) Killorn Thomas M'Cabe Glasgow 1915-08-14 Accountant 203 Roll of Honour Private 1st Battalion Royal Dublin Fusiliers Killorn Thomas M'Cabe Glasgow 1915-11-01 The Accountants' Magazine 520 Wounded Private 1st Batt. Royal Dublin Fusiliers.

Kilpatrick Robert Fyfe CA 1916-10-07 Accountant 319 Roll of Honour Private Argyll and Sutherland Highlanders Kilpatrick Robert Fyfe 1916-11-01 The Accountants' Magazine 433 War Honours Private Member of the Watsonian Football Team. Died of wounds.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Kimberley Albert William ASAA Charles A. Belbin Sheffield 1916-08-01 Incorporated Accountants' 246 Killed in Action Sergeant Journal King Frank Benjamin F. W. Rattenbury 1918-02-01 Incorporated Accountants' 90 Killed in Action Private Journal Kirby J. A. Gardner & Co. Newcastle-on- 1917-03-17 Accountant 258 Roll of Honour Lieutenant Devonshire Regiment Tyne Kirkman R. K. ACA Thomas H. Casey & Son Portsmouth 1918-02-23 Accountant 170 News from the Front Captain Royal Flying Corps Kirkwood W. J. CA London 1915-11-27 Accountant 663 Roll of Honour Second-Lieutenant 11th Battalion Yorkshire Regiment Kirkwood W. J. London 1915-12-01 The Accountants' Magazine 580 War Honours Second-Lieutenant 11th Batt. Yorkshire Regiment.

Kirkwood W. J. CA 1916-01-15 Accountant 75 Roll of Honour Second-Lieutenant 11th Yorkshire Regiment, attached to the 6th York

Knapp Valentine Powell Martin, Farlow & Co. London 1916-08-01 Incorporated Accountants' 246 Killed in Action Second-Lieutenant Journal Knott Ralph Leonard Cole, Dickin & Hills London 1915-10-16 Accountant 459 Roll of Honour 12th Northumberland Fusiliers Labbett F. J. ACA P. L. Ellis, Maw & Co. 1917-03-03 Accountant 221 Roll of Honour Northumberland Fusiliers Labbett F. J. ACA London 1917-03-10 Accountant 238 Reported at council Lake William Addison ASAA John Scott & Co. Manitoba, 1918-03-01 Incorporated Accountants' 112 Killed in Action Second-Lieutenant Canada Journal Lake William Addison ASAA Nottingham 1918-06-15 Accountant 435 Reported at council Lancaster M. W. H. T. Fredk. Thorne, Lancaster, London 1918-01-19 Accountant 56 News from the Front Second-Lieutenant 11th South Wales Borderers Farey & Co. Lane S. F. ACA Lowestoft 1919-08-09 Accountant 130 Reported at council Langdon J. H. ACA London 1918-07-13 Accountant 25 Reported at council Larking Roland C. ACA 1917-09-22 Accountant 225 News from the Front Lieutenant 1/4th Norfolk Regiment Lawrence V. A. Gibson & Ashford Birmingham and 1917-06-02 Accountant 526 Roll of Honour Lance-Corporal Yeomanry London Lawson James Wallace & Somerville Edinburgh 1915-11-01 The Accountants' Magazine 520 Wounded Private 4th Batt. Royal Scots.

Lawson Robert William Richardson & Lawson Glasgow 1918-12-01 The Accountants' Magazine 468 Honours Major Highland Light Infantry Awarded the Military Cross.

Lawson Robert William Hodge & Smith 1918-12-01 The Accountants' Magazine 468 Honours Major Highland Light Infantry Awarded the Military Cross.

Lawson Robert William Dunn & Todd 1918-12-01 The Accountants' Magazine 468 Honours Major Highland Light Infantry Awarded the Military Cross.

Lawson Robert William Brown, Fleming & Murray 1918-12-01 The Accountants' Magazine 468 Honours Major Highland Light Infantry Awarded the Military Cross.

Lawson W. D. Howden & Molleson Edinburgh 1916-08-01 The Accountants' Magazine 388 Wounded Second Lieutenant Argyll and Sutherland Highlanders.

Lawson W. D. CA Howden & Mollison Edinburgh 1916-08-19 Accountant 162 Roll of Honour Second-Lieutenant Argyll and Sutherland Highlanders, attached to the Machine Gun Corps le Doux-Veitch Dallas Gerald Whinney, Smith & Whinney London 1916-09-30 Accountant 286 Roll of Honour Second-Lieutenant Royal Sussex Regiment

Leech Alfred John Herbert Godkin & Co. Leicester 1917-12-01 Incorporated Accountants' 49 Killed in Action Private Journal Leech E. J. Sellars, Dicksee & Co. London 1917-02-10 Accountant 137 Roll of Honour Private Leith Charles W. Glasgow 1916-12-09 Accountant 567 Roll of Honour Captain Highland Light Infantry Leith Charles W. Rattray Bros., Alexander & Glasgow 1917-01-01 The Accountants' Magazine 29 Wounded Captain Highland Light Infantry France Leith J. W. T. Smith & Williamson Glasgow 1917-05-12 Accountant 471 Roll of Honour Second-Lieutenant Gordon Highlanders Leith J. W. T. Smith & Williamson Glasgow 1917-06-01 The Accountants' Magazine 276 Wounded Second Lieutenant Gordon Highlanders.

Leman T. H. B. 1916-07-15 Accountant 56 Roll of Honour Captain Sherwood Foresters Lemon Leo E. T. London 1917-05-12 Accountant 462 Roll of Honour Second-Lieutenant Dorset Regiment Leslie James R. J. & R. Morison Perth 1917-02-01 The Accountants' Magazine 73 Honours Second Lieutenant Black Watch Awarded the Military Cross.

Leslie James R. J. and R. Morison Perth 1917-03-17 Accountant 271 News from the Front Second-Lieutenant Black Watch

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Leslie John S. M. Hodge & Smith Glasgow 1915-11-01 The Accountants' Magazine 518 War Honours Cyclist 52nd Lowland Division. Died of pneumonia at Malta.

Leslie John Steen Morrison Hodge & Smith Glasgow 1915-10-16 Accountant 475 Roll of Honour Cyclist 52nd Lowland Division, Cyclist Section Leslie Wilfred J. Mexico 1915-11-01 The Accountants' Magazine 519 Wounded Second Lieutenant 9th Batt. Royal Scots.

Leslie Wilfrid J. Mexico 1915-10-16 Accountant 475 Roll of Honour Second-Lieutenant 9th Battalion Black Watch Lester Frank ACA Preston 1919-06-07 Accountant 484 Reported at council Lewis Dudley Cole, James, Bond & Co. London 1917-02-17 Accountant 168 News from the Front Captain Yorks and Lancashire Regiment Lewis Dudley Cole, James, Bond & Co. London 1917-11-17 Accountant 385 News from the Front Captain Yorks and Lancashire Regiment Lewis Dudley Cole, James, Bond & Co. London 1918-02-09 Accountant 127 News from the Front Major Lewis Dudley Cole, James, Bond & Co. London 1918-12-21 Accountant 335 News from the Front Lieutenant-Colonel Gloucestershire Regiment Lewis T. C. V. Goddard, Dunkley, Davie & London 1917-02-03 Accountant 111 Roll of Honour Corporal 4th Battalion West Surrey Regiment Co. Ley Edward Marlborough ACA 1917-07-07 Accountant 9 News from the Front Temporary K.R.R.C. Lieutenant-Colonel Lindsay James Paterson & Steele Glasgow 1918-06-01 The Accountants' Magazine 248 Missing Second Lieutenant Northumberland Fusiliers.

Lisby Leslie Norman J. J. Burnett & Sons Southampton 1917-11-17 Accountant 385 Roll of Honour Lieutenant Royal Sussex Regiment List A. P. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Captain O & B. L.I. Reproduction of Roll of Honour Phipps & Co. plate Liversidge Harold ACA London 1917-07-14 Accountant 30 Reported at council Liversidge Raymond Allan ASAA Rotherham 1916-07-01 Incorporated Accountants' 223 Killed in Action Assistant Paymaster Journal Locking T. P. ACA Locking & Scott Hull 1918-01-19 Accountant 56 News from the Front Captain Lomas Leonard Beaman J. W. A. Hirst Manchester 1918-03-01 Incorporated Accountants' 113 Killed in Action Private Journal Love Ronald Barclay Hudson, Smith, Briggs & Co. Bristol 1916-03-25 Accountant 359 Roll of Honour Second-Lieutenant 8th (Service) Battalion, Lincolnshire Regiment

Lovell J. A. ACA London 1916-04-08 Accountant 404 Reported at council Lowe R.Y. C. L. Townend Halifax 1917-08-01 Incorporated Accountants' 228 Wounded Journal Lowe W. Norman 1918-01-01 Incorporated Accountants' 68 Killed in Action Captain Journal Lowe W. R. ACA Newcastle-upon- 1917-04-07 Accountant 340 Reported at council Tyne Lucas Fred Moore & Smalley Preston 1916-08-26 Accountant 176 Roll of Honour Private Royal Fusiliers (Public Schools Battalion) Luis E. G. V. Moody Stuart & Robertson Dundee 1916-12-01 The Accountants' Magazine 504 War Honours Second-Lieutenant Second Lieutenant.

Luis Eric George Vincent Moody, Stuart & Robertson Dundee 1916-10-28 Accountant 394 Roll of Honour Second-Lieutenant

Lunt Douglas Gordon ACA Sparrow, Lunt & Co. 1916-08-01 Incorporated Accountants' 246 Killed in Action Captain Journal Lunt Douglas Gordon ACA Sparrow, Lunt & Co. Leicester 1916-08-05 Accountant 116 Roll of Honour Captain 1st-5th Batt. Royal Warwickshire Regiment (T.F.) Lunt Douglas Gordon ACA Birmingham 1916-08-05 Accountant 117 Reported at council Captain Lyle Norman Yates Macdonald, Stewart & Glasgow & 1917-02-01 The Accountants' Magazine 73 Honours Captain Royal Scots Fusiliers Awarded the Military Cross. Stewart Paisley Lyle Norman Yates Macdonald, Stewart & Glasgow and 1917-03-17 Accountant 271 News from the Front Captain Royal Scots Fusiliers Stewart Paisley Macdonald Norman J. A. T. Niven & Co. Edinburgh 1917-05-01 The Accountants' Magazine 228 Wounded Second Lieutenant Royal Scots.

Macdonald Norman J. 1917-07-01 The Accountants' Magazine 316 Honours Second Lieutenant Royal Scots Awarded the Military Cross.

Macewan G. L. Mitchell & Smith Glasgow 1915-08-01 The Accountants' Magazine 441 Wounded Lieutenant and 6th Batt. Highland Light Infantry. Temporary Captain MacEwan George L. Mitchell & Smith Glasgow 1915-11-01 The Accountants' Magazine 516 War Honours Captain 6th Batt. Highland Light Infantry. Died at sea.

MacEwan George Lammie Glasgow 1915-08-07 Accountant 175 Roll of Honour Captain 6th Battalion Highland Light Infantry

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Macfarlane Robert CA Hourston & Macfarlane Glasgow 1918-06-01 The Accountants' Magazine 246 Wounded Major Scottish Rifles.

MacIntosh Kenneth Alexander M'Adam & Shaw Glasgow 1918-11-01 The Accountants' Magazine 417 War Honours Second-Lieutenant Highland Light Infantry.

Macintyre G. D. ACA Whitley Bay 1917-02-10 Accountant 137 Reported at council MacIntyre James Glasgow 1915-08-14 Accountant 204 Roll of Honour Private 1st Battalion Highland Light Infantry MacIntyre James Davies, Tait & Co. Glasgow 1915-11-01 The Accountants' Magazine 520 Wounded Private 6th Batt. Highland Light Infantry.

Mackenzie C. A. Moncreiff & Horsbrugh Edinburgh 1915-04-24 Accountant 552 Roll of Honour Private D Company, 9th Battalion, Royal Scots (Territorials)

Mackenzie C.A. Moncreiff & Horsbrugh Edinburgh 1915-05-01 The Accountants' Magazine 278 War Honours Private 9th Batt. Royal Scots.

Mackinnon Neil Carter, Greig & Co. Edinburgh 1918-03-01 The Accountants' Magazine 107 Honours Captain Highland Light Infantry Awarded the Albert Medal of the First Class. Maclarty D. M. Mitchell & Findlay Glasgow 1916-08-19 Accountant 162 Roll of Honour Private Glasgow Highlanders Maclarty D. M. Mitchell & Findlay Glasgow 1916-11-01 The Accountants' Magazine 434 Missing Private Glasgow Highlanders.

Maclarty Duncan M. Mitchell & Findlay Glasgow 1915-11-01 The Accountants' Magazine 519 Wounded Lance-Corporal.

Maclarty Duncan Mackinnon Mitchell & Findlay Glasgow 1915-08-28 Accountant 259 Roll of Honour Lance-Corporal Glasgow Highlanders Maclean W. A. CA 1915-04-03 Accountant 449 Roll of Honour Lieutenant 1st Battalion Highland Light Infantry Maclean W.A. CA 1915-05-01 The Accountants' Magazine 277 War Honours Lieutenant 1st Batt. Highland Light Infantry.

Maclennan Roderick Richard Brown & Co. Edinburgh 1915-06-05 Accountant 768 Roll of Honour Private 9th Royal Scots Maclennan Roderick Richard Brown & Co. Edinburgh 1915-07-01 The Accountants' Magazine 364 War Honours Lance-Corporal 9th Batt. Royal Scots. Died of wounds.

MacLeod Norman Kerr, Andersons & MacLeod Glasgow 1915-10-16 Accountant 476 Roll of Honour Captain 7th Battalion Cameron Highlanders

MacLeod Norman Kerr, Andersons & Macleod Glasgow 1915-11-01 The Accountants' Magazine 519 Wounded Captain 7th Batt. Cameron Highlanders.

Macleod Norman Kerr, Andersons & Macleod 1919-12-01 The Accountants' Magazine 533 Honours Lieutenant-Colonel Queen's Own Cameron Highlanders Awarded the Distinguished Service Order and is an Officer of the Legion of Honour.

Macleod Norman Cooper Bros. London 1919-12-01 The Accountants' Magazine 533 Honours Lieutenant-Colonel Queen's Own Cameron Highlanders Awarded the Distinguished Service Order and is an Officer of the Legion of Honour.

Macleod Norman Kerr, Anderson & Macleod Glasgow 1919-12-01 The Accountants' Magazine 533 Other Lieutenant-Colonel Queen's Own Cameron Highlanders

Macmeeken James W. R. M'Donald Edinburgh 1918-11-01 The Accountants' Magazine 416 War Honours Second-Lieutenant Northumberland Fusiliers.

Macnaughton Charles J. 1916-11-01 The Accountants' Magazine 435 Wounded Second Lieutenant Highland Light Infantry.

Macpherson D. B. M'Farlane, Hutton & Patrick Glasgow 1918-06-01 The Accountants' Magazine 248 Prisoner Second Lieutenant.

Macpherson High Bannerman CA George A. Touche & Co. 1918-11-09 Accountant 258 Roll of Honour Lieutenant R.F.A. Macpherson Hugh CA 1915-06-05 Accountant 768 Roll of Honour 9th Highland Light Infantry Macpherson Hugh Moores, Carson & Watson Glasgow 1915-07-01 The Accountants' Magazine 364 War Honours Private 9th Batt. Highland Light Infantry.

Macrae Norman R. M. M'Clelland, Ker & Co. Glasgow 1916-11-01 The Accountants' Magazine 435 Wounded Second Lieutenant Scottish Rifles.

Macrae Norman R. M. Glasgow 1918-11-01 The Accountants' Magazine 416 Wounded Lieutenant Scottish Rifles.

Macrae R. M. M'Clelland, Ker & Co. Glasgow 1916-08-19 Accountant 162 Roll of Honour Second-Lieutenant Scottish Rifles Macrobert Harry CA 1915-09-25 Accountant 384 Profession in Scotland 17th Service Battalion Highland Light Infantry M'Adam A. George Dickie & Son Aberdeen 1918-06-01 The Accountants' Magazine 248 War Honours Private Argyll and Sutherland Highlanders. Died of wounds.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Maleham E. H. ACA J. W. Best & Co. Sheffield 1918-06-01 Accountant 406 Roll of Honour Captain Brigade Pioneer Company attached to the 509th London Field Company of the Royal Engineers Maleham E. H. ACA Sheffield 1918-06-08 Accountant 419 Reported at council Mallory J. C. J. Edward Myers & Clark London and 1917-05-12 Accountant 462 Roll of Honour Second-Lieutenant Northumberland Fusiliers Watford Mallory John Charles J. Edward Myers & Clark 1917-05-19 Accountant 483 Roll of Honour Second-Lieutenant Northumberland Fusiliers Malpas Donald Alfred Nixon & Son Manchester 1918-11-01 Incorporated Accountants' 26 Killed in Action Sergeant Journal Mann John A. 1916-08-01 The Accountants' Magazine 389 Honours Lieutenant Scottish Rifles. Awarded the Military Cross whilst attached to the Royal Flying Corps. Mann John A. 1916-08-26 Accountant 170 News from the Front Lieutenant Royal Flying Corps Mann John Anderson 1916-11-04 Accountant 410 Roll of Honour Lieutenant Royal Flying Corps Mann John Anderson 1916-12-01 The Accountants' Magazine 504 War Honours Lieutenant Royal Flying Corps.

Mann John Anderson 1917-03-17 Accountant 272 Roll of Honour Lieutenant Royal Flying Corps Mann L. A. A. E. Green & Co. 1916-12-01 Incorporated Accountants' 51 Wounded Journal Mann Leonard Arthur A. E. Green & Co. London 1918-12-01 Incorporated Accountants' 47 Wounded Journal Mann Robert L. Morrish, Grant & Co. London 1916-10-21 Accountant 357 Roll of Honour Second-Lieutenant Royal Welsh Fusiliers Marburg C. L. H. Whitson & Methuen Edinburgh 1917-12-01 The Accountants' Magazine 488 Wounded Lieutenant Royal Scots. Rugby "Blue" - played for Cambridge and Edinburgh Universities. March C. H. ACA R. H. March Cardiff 1917-04-14 Accountant 363 Roll of Honour Lieutenant Royal Field Artillery (attached to the Royal Flying Corps) Marks Herbert H. Fredk. B. Smart & Co. London 1917-02-17 Accountant 168 News from the Front Lieutenant Durham Light Infantry Marksman S. A. D. E. Wallace Edinburgh 1917-06-01 The Accountants' Magazine 276 Wounded Second Lieutenant Machine Gun Section.

Martin George D. Moir, Wood & Co. Perth 1916-12-09 Accountant 567 Roll of Honour Private Mason Bertram Wheeler Philip E. Farr London 1915-03-01 Incorporated Accountants' 126 Killed in Action Journal Mason N. James Walker Edinburgh 1915-07-24 Accountant 120 Roll of Honour Lance-Corporal 5th Battalion Royal Scots Mason N. James Walker Edinburgh 1915-08-01 The Accountants' Magazine 441 Wounded Lance-Corporal 5th Batt. Royal Scots. Originally reported killed.

Mason W. E. 1918-12-01 Financial Circular (IMTA) 361 Honours Second-Lieutenant 1st Battalion King's Shropshire Light Infantry Mathieson John Maxtone Graham & Sime Edinburgh 1915-06-01 The Accountants' Magazine 319 War Honours Private 9th Battalion Royal Scots. Killed in the shelling of his company's billets. Mathieson John Maxtone, Graham & Sime Edinburgh 1915-06-12 Accountant 800 Roll of Honour Private 9th Battalion Royal Scots Maudsley A. J. ASAA Melbourne, 1919-04-01 Incorporated Accountants' 138 Killed in Action Captain Australia Journal Mavor Eric J. M'Clelland, Kerr & Co. Glasgow 1915-08-01 The Accountants' Magazine 441 Wounded Lieutenant 6th Batt. Highland Light Infantry.

Mavor Eric L. M'Clelland, Ker & Co. Glasgow 1915-07-31 Accountant 148 Roll of Honour Lieutenant 6th Battalion Highland Light Infantry Maxwell John Howden & Molleson Edinburgh 1915-08-01 The Accountants' Magazine 439 War Honours Second-Lieutenant 5th Batt. Royal Scots Fusiliers.

Maxwell John Howden & Molleson Edinburgh 1915-08-07 Accountant 176 Roll of Honour Second-Lieutenant 1/5th Battalion Royal Scots Fusiliers Maxwell Wellwood Richard Brown & Co. Edinburgh 1916-12-01 The Accountants' Magazine 504 War Honours Lieutenant London Regiment.

Maxwell Wellwood Richard Brown & Co. Edinburgh 1917-03-17 Accountant 272 Roll of Honour Lieutenant London Regiment M'Callum J. Alexander Arthur Glasgow 1916-11-01 The Accountants' Magazine 432 War Honours Second-Lieutenant Cameron Highlanders.

M'Cance Robert Hart, Harvey & Co. Glasgow 1918-01-01 The Accountants' Magazine 28 War Honours Second-Lieutenant Scottish Rifles.

McCallum John Alexander Arthur Glasgow 1916-09-30 Accountant 291 Roll of Honour Second-Lieutenant Cameron Highlanders McDougall G. ACA Manchester 1919-01-11 Accountant 25 Reported at council McIntyre Charles Campbell A. Wilson, Smart & Sons Glasgow 1915-10-30 Accountant 540 Roll of Honour Private 5th Battalion Cameron Highlanders (Lochiel's)

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

McIntyre Richard G. Walter & W. B. Galbraith Glasgow 1916-02-26 Accountant 264 Roll of Honour Private 9th Battalion Highland Light Infantry McIntyre Ronald W. 1916-01-22 Accountant 126 Roll of Honour Lieutenant "Dundee's Own" McKellen F. S. Moult 1916-07-22 Accountant 82 Roll of Honour Lieutenant Northumberland Fusiliers McKellen Frederick Samuel Thomas Bowden, Sons & Manchester 1916-08-01 Incorporated Accountants' 246 Wounded Moult Nephew Journal McMullen Eric N. Leather & Veale Leeds 1915-06-19 Accountant 814 Roll of Honour 1st 6th Battalion Black Watch McMullen Eric Newland ASAA Leather & Veale Leeds 1915-07-01 Incorporated Accountants' 226 Killed in Action Journal McMullen Eric Newland Leather & Veale Leeds 1915-07-03 Accountant 18 Roll of Honour Private 1/6th Black Watch McNab Allan Glasgow 1915-09-04 Accountant 292 Roll of Honour Private Royal Army Medical Corps McNae Robert CA Johannesburg, 1916-10-28 Accountant 395 Roll of Honour Second-Lieutenant Liverpool Scottish South Africa McOnie Ronald J. CA 1916-06-03 Accountant 644 Roll of Honour Private 79th Cameron Highlanders (Canadian) M'Connell John Lawson A. M. Carstairs Glasgow 1917-12-01 The Accountants' Magazine 488 Honours Captain Highland Light Infantry Awarded the Military Cross.

M'Connell John Lawson A. M. Carstairs Glasgow 1918-05-01 The Accountants' Magazine 204 Honours Captain Highland Light Infantry Awarded the Croix de Guerre.

M'Dougal Archibald 1918-12-01 The Accountants' Magazine 467 War Honours Lieutenant Scottish Rifles.

M'Dowall Edward Gillies Kerr, Anderson & MacLeod Glasgow 1915-06-12 Accountant 800 Roll of Honour Private Glasgow Highlanders

M'Dowall Edward Gillies Kerr, Andersons & Macleod Glasgow 1915-07-01 The Accountants' Magazine 365 War Honours Private 9th Batt. Highland Light Infantry.

Meares C. S. FCA London 1916-10-07 Accountant 306 Reported at council Mearns Sidney Howard 1916-09-23 Accountant 268 Scottish Notes Assistant Paymaster R.N.R.

Megson R. H. ACA Manchester 1917-06-09 Accountant 547 Reported at council Megson Robert H. ACA Ashworth, Mosley & Co. Manchester 1917-05-19 Accountant 483 Roll of Honour Captain Manchester Regiment Mellor P. W. ACA Derby 1917-07-14 Accountant 30 Reported at council Died from exposure on service

Melrose C. G. John Mann & Co. Glasgow 1915-05-01 The Accountants' Magazine 278 Wounded Second Lieutenant 9th Royal Scots.

Melrose C. G. Barstow & Millar Edinburgh 1915-05-01 The Accountants' Magazine 278 Wounded Second Lieutenant 9th Royal Scots.

Menzies R. Maxtone Graham & Sime Edinburgh 1916-02-01 The Accountants' Magazine 98 Wounded Lieutenant 9th Batt. Royal Scots.

Menzies Robert CA Maxtone, Graham & Sime` Edinburgh 1916-01-29 Accountant 156 Roll of Honour Lieutenant 9th Royal Scots Menzies Thomas A. Rowan, Thomson & Kirkaldy 1916-12-01 The Accountants' Magazine 506 Wounded Second Lieutenant 7th Black Watch. Anderson Mercer H. N. Tyler and Wheatcroft Birmingham 1917-08-25 Accountant 147 Roll of Honour Corporal Royal Warwickshire Regiment Meredith Arthur P. John B. Arter & Co. Birmingham 1917-10-06 Accountant 263 Roll of Honour Signaller Royal Warwick Regiment Metcalf A. G. Woolger, Hennell & Co. London 1915-12-18 Accountant 746 Roll of Honour Private 18th Battalion Royal Fusiliers Metcalfe Frederick Steven Charles H. Best Bradford 1917-07-01 Incorporated Accountants' 206 Died from Wounds Private Journal Metzner Reginald Ellison ACA Metzner & Sprague London 1917-07-14 Accountant 30 Roll of Honour Rifleman London Rifle Brigade M'Ewan D. F. Moody Stuart & Robertson Dundee 1916-11-01 The Accountants' Magazine 432 War Honours Second-Lieutenant Second Lieutenant.

M'Ewan Donald Fraser Moody, Stuart & Robertson Dundee 1915-07-17 Accountant 85 Scottish Notes Second-Lieutenant 6th Battalion (Perthshire) Black Watch (Territorials)

M'Ewan Donald Fraser Moody, Stuart & Robertson Dundee 1916-08-19 Accountant 163 Roll of Honour Second-Lieutenant Black Watch

Meyrick Stanley W. A. Charles Eves & Co. London 1918-07-06 Accountant 11 News from the Front Hon. Lieutenant M.H.S. Accountants M'Gregor Alexander Henry M. Steele Glasgow 1915-12-01 The Accountants' Magazine 580 Wounded Lance-Corporal 3rd Batt. Seaforth Highlanders.

Millar George I. Barstow & Millar Edinburgh 1917-05-01 The Accountants' Magazine 227 War Honours Second-Lieutenant Royal Field Artillery.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Millar L. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Acting Assistant R. Navy Reproduction of Roll of Honour Phipps & Co. Paymaster plate Miller C. W. H. Richard Brown & Co. Edinburgh 1917-05-12 Accountant 471 Roll of Honour Captain Argyll and Sutherland Highlanders Miller C. W. H. Richard Brown & Co. Edinburgh 1917-06-01 The Accountants' Magazine 275 Wounded Captain Argyll and Sutherland Highlanders.

Miller Herbert ACA Newcastle-upon- 1919-01-11 Accountant 25 Reported at council Tyne Miller William Armour Wilson & Johnston Edinburgh 1917-01-01 The Accountants' Magazine 30 Honours Awarded the Military Medal.

Miller William Armour Wilson & Johnston Edinburgh 1917-01-01 The Accountants' Magazine 28 War Honours Lieutenant Canadian Expeditionary Force.

Miller William Armour 1917-02-01 The Accountants' Magazine 72 War Honours Lieutenant Correction. Alive - not killed in action. Mills George Harvey Maxtone, Graham & Sime Edinburgh 1915-12-04 Accountant 696 Roll of Honour Private 13th Battalion Royal Scots Mills George Harvey Maxtone Graham & Sime Edinburgh 1916-01-01 The Accountants' Magazine 29 War Honours Private 13th Batt. Royal Scots.

Milne J. C. M'Clelland, Ker & Co. Glasgow 1915-07-31 Accountant 148 Roll of Honour Second-Lieutenant 5th Battalion Highland Light Infantry Milne J. R. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Second-Lieutenant 7th K.O.S.B. Reproduction of Roll of Honour Phipps & Co. plate Milne J. S. M'Clelland, Kerr & Co. Glasgow 1915-08-01 The Accountants' Magazine 441 Wounded Second Lieutenant 5th Batt. Royal Scots.

Milne James R. J. & H. M'Kerrell Brown & Edinburgh 1919-02-01 The Accountants' Magazine 79 Honours Staff-Captain. Mentioned in despatches. Gray Milne James R. J. & H. M'Kerrell Brown & Edinburgh 1919-02-01 The Accountants' Magazine 79 Honours Staff-Captain Gray Milne Jas. Robertson J. & H. M'Kerrell Brown & 1918-12-01 The Accountants' Magazine 466 War Honours Staff-Captain K.O.S.B. Died of pneumonia. Gray Milroy Douglas Mitchell & Bunting Liverpool 1915-08-21 Accountant 219 Roll of Honour Sub-Lieutenant Collingwood Battalion, Royal Naval Division Milroy E. A. & J. Robertson Edinburgh 1916-11-01 The Accountants' Magazine 434 Missing Second Lieutenant Black Watch. Well known Rugby Internationalist. Captained the last Scottish fifteen against England in 1914. Milroy Eric CA A. & J. Robertson Edinburgh 1916-08-19 Accountant 162 Roll of Honour Second-Lieutenant Black Watch M'Ilroy Thos. Stirling Glasgow 1918-11-01 The Accountants' Magazine 416 War Honours Second-Lieutenant R.A.F.

Milton John Munro Russell, Harris & Co. London & Cairo 1916-10-07 Accountant 307 Roll of Honour Lieutenant 13th Northumberland Fusiliers Minshull-Ford J. R. M. 1916-08-12 Accountant 124 News from the Front Brigadier-General M'Intosh J. A. John Mann & Co. Glasgow 1915-07-01 The Accountants' Magazine 365 Wounded Second Lieutenant 2nd Batt. Highland Light Infantry.

M'Intyre C. C. A. Wilson Smart & Son Glasgow 1915-12-01 The Accountants' Magazine 580 Wounded Private 5th Batt. Cameron Highlanders.

M'Intyre Richard G. Walter & W. B. Galbraith Glasgow 1916-04-01 The Accountants' Magazine 212 War Honours Private 9th Batt. Highland Light Infantry.

M'Intyre Ronald W. CA Dundee 1916-02-01 The Accountants' Magazine 98 Honours Lieutenant Black Watch. Awarded the Military Cross.

Mitchell Norman R. Howden & Molleson Edinburgh 1915-10-16 Accountant 475 Roll of Honour Second-Lieutenant 2nd Battalion Royal Scots Mitchell Norman R. Howden & Molleson Edinburgh 1915-11-01 The Accountants' Magazine 519 Wounded Second Lieutenant 2nd Batt. Royal Scots.

Mitchell Norman Ramsay Howden & Molleson Edinburgh 1918-07-01 The Accountants' Magazine 287 War Honours Lieutenant R.A.F.

Mitchell R. E. 1916-08-01 The Accountants' Magazine 388 Wounded Second Lieutenant Scottish Rifles.

Mitchell R. E. CA Glasgow 1918-06-01 The Accountants' Magazine 247 Wounded Lieutenant.

Mitchell Robert E. CA 1916-08-19 Accountant 162 Roll of Honour Second-Lieutenant Scottish Rifles Mitchell Thomas Hume Whitson & Methuen Edinburgh 1918-05-01 The Accountants' Magazine 202 War Honours Second-Lieutenant Machine Gun Corps. Died of wounds.

M'Lea John Frederick A. Ritson Elgin 1917-06-02 Accountant 535 Roll of Honour Lance-Corporal Seaforth Highlanders

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

M'Lean John Frederick A. Ritson Elgin 1917-07-01 The Accountants' Magazine 316 Wounded Lance-Corporal Seaforth Highlanders.

M'Lean Robert D. Hamilton & Collie Edinburgh 1917-12-01 The Accountants' Magazine 487 War Honours Second-Lieutenant Second Lieutenant.

M'Lelland Archibald M'Lay, M'Alister & M'Gibbon Glasgow 1917-05-12 Accountant 471 Roll of Honour Private Gordon Highlanders

M'Lelland Archibald M'Lay, M'Allister & M'Gibbon Glasgow 1917-06-01 The Accountants' Magazine 274 War Honours Private Gordon Highlanders.

M'Nae Robert 1916-12-01 The Accountants' Magazine 507 Honours Second Lieutenant. Awarded the Military Cross.

M'Nae Robert Johannesburg, 1916-12-01 The Accountants' Magazine 505 War Honours Second-Lieutenant London Regiment. South Africa. Moffatt E. H. Price, Waterhouse & Co. London 1915-07-17 Accountant 66 News from the Front Rifleman 12th Battalion County of London Regiment Moncreiff Richard Henry CA Moncreiff & Horsbrugh 1916-08-19 Accountant 162 Roll of Honour Major Royal Scots Fitzherbert Moncrieff R. H. F. Moncrieff & Horsbrugh Edinburgh 1915-11-01 The Accountants' Magazine 519 Wounded Captain 9th Batt. Royal Scots.

Moncrieff R. H. Fitzherbert Moncreiff & Horsbrugh Edinburgh 1915-08-28 Accountant 259 Roll of Honour Captain 9th Royal Scots Moncrieff R. H. Fitzherbert Moncreiff & Horsbrugh Edinburgh 1916-11-01 The Accountants' Magazine 434 Wounded Major Royal Scots.

Money S. A. K. Gane, Jackson, Jeffreys & London 1915-11-20 Accountant 616 Roll of Honour Honourable Artillery Company Freeman M'Onie Ronald J. Winnipeg, 1916-07-01 The Accountants' Magazine 328 War Honours Private 79th Canadian Highlanders. Canada Monro James Douglas Lindsay, Jamieson & Edinburgh 1916-09-16 Accountant 248 Roll of Honour Second-Lieutenant East Surrey Regiment Haldane Monro James Douglas Lindsay, Jamieson & Edinburgh 1918-12-01 The Accountants' Magazine 467 War Honours Lieutenant East Surrey Regiment. Victim of the torpedoing of the Haldane Japanese ship Hirano Maru.

Monson Cyril Archibald ACA Thompson, Hill & Co. London 1915-06-05 Accountant 753 Roll of Honour Second-Lieutenant 2nd Battalion Wiltshire Regiment Moon Basil Oliver ACA Kemp, Sons, Sendell & Co. London 1915-06-05 Accountant 754 Roll of Honour Second-Lieutenant Post Office Rifles

Moore G. A. C. 1915-07-17 Accountant 86 Roll of Honour Lieutenant 8th Battalion, Scottish Rifles Moore Gerald A. C. Kerr, Andersons & Macleod Glasgow 1915-08-01 The Accountants' Magazine 438 War Honours Lieutenant 8th Batt. Scottish Rifles. Only son of the President of the Glasgow Institute. Captain of the shooting team at Charterhouse. Moore Gerald G. A. C. Kerr, Andersons & MacLeod Glasgow 1915-08-07 Accountant 176 Roll of Honour Lieutenant 8th Battalion Scottish Rifles

Moore K. H. ACA Preston 1916-01-15 Accountant 76 Reported at council Moore Keith Haydon ACA Preston 1915-07-17 Accountant 74 Roll of Honour Lieutenant 4th Loyal North Lancashire Regiment (T.F.) Moore Keith M. ACA W. L. Moore & Son Preston 1915-12-18 Accountant 746 Roll of Honour Lieutenant 4th Loyal North Lancashire Regiment Moore William John ASAA Liverpool 1917-06-01 Incorporated Accountants' 184 Died on Active Service Gunner Journal Moore William John ASAA London 1917-06-02 Accountant 528 Reported at council Morgan Ashton Jacob & Haynes London 1918-03-16 Accountant 235 Roll of Honour Morgan Ashton E.S. Jacob & Haynes London 1918-04-01 Incorporated Accountants' 128 Killed in Action Private Journal Morgan F. W. E. ASAA Morgan, Hardcastle & London 1917-12-01 Incorporated Accountants' 49 Medal Morgan Journal Morgan Kenrick Saunders, Horton & Co. Cardiff 1918-06-01 Incorporated Accountants' 171 Wounded Journal Morland William J. W. Stewart & Co. Glasgow 1918-01-01 The Accountants' Magazine 29 War Honours Second-Lieutenant Highland Light Infantry.

Morris S. T. ASAA W. G. Rayner & Co. London 1917-06-01 Incorporated Accountants' 184 Despatches Journal Morrison Christie A. Robert F. Cameron & Inverness 1918-06-01 The Accountants' Magazine 248 War Honours Signaller Royal Navy. Forrest

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Morrison Vernon M. Liverpool 1916-12-16 Accountant 583 Roll of Honour Second-Lieutenant South Lancashire Regiment Morrison Vernon MacDonald Blease & Sons Liverpool 1917-01-06 Accountant 16 Roll of Honour Second-Lieutenant South Lancashire Regiment Morton G. George Morton & Co. Glasgow 1915-08-14 Accountant 203 Roll of Honour Captain Highland Light Infantry Morton George George Morton & Co. Glasgow 1915-08-01 The Accountants' Magazine 442 Missing Captain 5th Batt. Highland Light Infantry.

Morton William C. ACA Gane, Jackson, Jefferys & London 1917-08-04 Accountant 90 Roll of Honour Acting-Captain R.F.A. Freeman Moses James Wilson, Stirling & Co. Glasgow 1916-08-19 Accountant 163 Roll of Honour Second-Lieutenant Royal North Lancashires Moses Jas. Wilson, Stirling & Co. Glasgow 1916-11-01 The Accountants' Magazine 432 War Honours Second-Lieutenant Loyal North Lancashires.

Mossman C. F. Longcroft, Smith & Co. London 1918-05-25 Accountant 388 Roll of Honour Second-Lieutenant Royal Naval Air Service M'Pherson R. S. L. Mackay, Irons & Co. Dundee 1916-09-09 Accountant 223 Roll of Honour Lieutenant Black Watch M'Pherson R. S. L. Mackay, Irons & Co. Dundee 1916-11-01 The Accountants' Magazine 435 Wounded Lieutenant.

M'Queen A. Thomson, M'Lintock & Co. Glasgow 1916-11-01 The Accountants' Magazine 435 Wounded Second Lieutenant.

M'Queen A. Carswell, Murray & Lauder Glasgow 1916-11-01 The Accountants' Magazine 435 Wounded Second Lieutenant.

M'Rae William W. J. A. Drummond & Edinburgh 1918-05-01 The Accountants' Magazine 202 War Honours Second-Lieutenant Machine Gun Corps. Lessels Mullins Glan C. L. Barfoot & Co. Cardiff 1917-10-01 Incorporated Accountants' 6 Medal Journal Mumford J. H. ACA Manchester 1917-10-06 Accountant 263 Reported at council Mumford John Houston ACA Jones, Crewdson, and 1917-01-13 Accountant 35 News from the Front Second-Lieutenant East Lancashire R.F.A. Youatt Mumford John Houston ACA Jones, Crewdson & Youatt Manchester 1917-09-01 Accountant 166 Roll of Honour Lieutenant R.F.A. Munro J. D. Lindsay, Jamieson & Edinburgh 1916-11-01 The Accountants' Magazine 436 Wounded Second Lieutenant. Haldane Munro R. ASAA E. C. Hitchmough Cork 1917-11-01 Incorporated Accountants' 29 Wounded Journal Muras Charles Ronald 1918-08-03 Accountant 63 News from the Front Captain R.F.A. Murchison Donald Hart & Watson Glasgow 1917-05-12 Accountant 471 Roll of Honour Lieutenant Scottish Rifles Murchison Donald Hart & Watson Glasgow 1917-06-01 The Accountants' Magazine 273 War Honours Lieutenant Scottish Rifles.

Murray Andrew C. Brown, Fleming & Murray Glasgow 1915-07-01 The Accountants' Magazine 365 Wounded Lieutenant 9th Battalion Royal Scots.

Murray Gilbert James Oscar Berry & Co. 1915-10-09 Accountant 429 Roll of Honour Private 6th Battalion Duke of Cornwall's Light Infantry Murray J. S. Lindsay, Jamieson & Edinburgh 1916-12-01 The Accountants' Magazine 506 War Honours Private Argyll & Sutherland Highlanders. Haldane Murray J. T. 1915-12-25 Accountant 794 National Guard Commander No. 3 Platoon, "A" Company of the 2nd Battalion Murray Robert D. Davidson & Workman Glasgow 1916-02-01 The Accountants' Magazine 98 War Honours Private 9th Batt. Black Watch.

Murray Robert D. Davidson & Workman Glasgow 1916-02-12 Accountant 212 Roll of Honour Private 9th Battalion Black Watch Murray Robert D. Davidson & Workman Glasgow 1916-03-01 The Accountants' Magazine 149 War Honours Private 9th Batt. Black Watch.

Murray-Smith William Durban 1916-09-01 Incorporated Accountants' 279 Wounded Journal Mylne James Wm. Home Cook & Co. Edinburgh 1917-12-01 The Accountants' Magazine 488 Wounded Lieutenant Lanarkshire Yeomanry.

Nabb Geoffrey William 1917-06-16 Accountant 567 News from the Front Corporal Nairn Andrew Hourston & Macfarlane Glasgow 1916-11-01 The Accountants' Magazine 437 Honours Second Lieutenant Highland Light Infantry.

Nairn Andrew Hourston & Macfarlane Glasgow 1916-11-04 Accountant 420 Roll of Honour Second-Lieutenant Highland Light Infantry Nash F. B. J. Edward Myers & Clark London and 1917-05-12 Accountant 462 Roll of Honour Rifleman Queen Victoria's Rifles Watford Neal David Agar, Bates, Neal & Co. Birmingham 1917-01-20 Accountant 67 News from the Front Captain Royal Warwickshire Regiment

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Neely Clive William ACA Harrison & Crossfield Kuala Lumpur 1916-07-22 Accountant 82 Roll of Honour Second-Lieutenant 14th Royal Fusiliers, attached to 6th Loyal North Lancashire Regiment Neely Clive William ACA Bromley 1916-08-05 Accountant 117 Reported at council Second-Lieutenant Neill David William ASAA Cape Town, 1918-05-01 Incorporated Accountants' 148 Killed in Action Gunner South Africa Journal Neill J. W. F. J. Aikman Smith & Wells Glasgow 1916-03-01 The Accountants' Magazine 149 Wounded Lieutenant 3rd Batt. Royal Scots.

Neill J. W. F. Aikman Smith & Wells Edinburgh 1917-11-01 The Accountants' Magazine 428 Missing Lieutenant Royal Flying Corps.

Neill William ASAA Cape Town 1918-06-15 Accountant 435 Reported at council Newton J. T. ACA Whitley Bay 1919-01-11 Accountant 25 Reported at council Newton Leslie Abbott ACA Ball, Baker, Cornish & Co. London 1916-09-02 Accountant 200 Roll of Honour Second-Lieutenant Leicestershire Regiment Newton Leslie Abbott ACA London 1916-10-07 Accountant 306 Reported at council Second-Lieutenant Nichols Charles Lee Nichols Chatteris, Nichols & Co. 1917-07-28 Accountant 70 Roll of Honour Second-Lieutenant R.F.A. Nichols Clifford Price, Waterhouse & Co. 1917-09-01 Accountant 166 Roll of Honour Captain Royal Welsh Fusiliers Nickson Cecil Raymond Kimberley, Morrison & Co. Birmingham 1918-11-30 Accountant 297 Roll of Honour Private Nicol Alexander Kidston, Goff & Findlay Glasgow 1915-08-01 The Accountants' Magazine 439 War Honours Second-Lieutenant 5th Batt. Argyll and Sutherland Highlanders.

Nicol Alexander Kidston, Goff & Findlay Glasgow 1915-08-28 Accountant 259 Roll of Honour Second-Lieutenant 5th Battalion Argyll & Sutherland Highlanders Nicol John Campbell M'Kerrell Brown & Gray Edinburgh 1918-05-01 The Accountants' Magazine 202 Wounded Second Lieutenant Scottish Rifles.

Nicol M. W. CA Dundee 1916-10-28 Accountant 394 Roll of Honour Second-Lieutenant Nicoll John Low Lindsay, Jamieson & Edinburgh 1918-12-01 The Accountants' Magazine 467 War Honours Private Fife and Forfar Yeomanry. Haldane Nicoll W. Malcolm 1916-11-01 The Accountants' Magazine 435 Wounded Lieutenant. Well known Rugby player.

Nisbet Pollok S. CA Barton, Mayhew & Co. Montreal & St 1916-07-01 Accountant 13 Roll of Honour Lieutenant 26th (New Brunswick) Battalion John Nisbet Pollok Sinclair CA 1916-06-17 Accountant 692 Roll of Honour Lieutenant Nisbet Pollok Sinclair 1916-07-01 The Accountants' Magazine 327 War Honours Lieutenant Canadian Expeditionary Force.

Niven L. G. James Meston & Co. Aberdeen 1915-07-01 The Accountants' Magazine 365 Wounded Private 4th Batt. Gordon Highlanders. Brief mention in the casualties list. Noble W. R. ASAA J. Walker Blackpool 1918-08-01 Incorporated Accountants' 212 Missing Journal Noble William Richard ASAA James Walker Blackpool 1918-12-01 Incorporated Accountants' 47 Died from Wounds Private Journal Noble William Richard ASAA Blackpool 1919-02-01 Accountant 91 Reported at council Norland R. J. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Inns of Court O.T.C. Reproduction of Roll of Honour Phipps & Co. plate Norton G. P. FCA Armitage & Norton Huddersfield 1916-02-05 Accountant 172 News from the Front Major West Riding Regiment Norton Gilbert Paul FCA 1918-09-07 Accountant 128 News from the Front Lieutenant-Colonel Duke of Wellington's W. R. Regiment Nowell W. ACA Accrington 1918-10-05 Accountant 181 Reported at council Nowell William ACA Huncoat 1918-09-07 Accountant 127 Roll of Honour Oakley Henry Bernard Jacob & Haynes London 1917-07-01 Incorporated Accountants' 206 Missing Journal Oatts Eric Pearce J. Wylie Guild & Ballantyne Glasgow 1917-05-26 Accountant 516 Roll of Honour Second-Lieutenant Royal Scots Fusiliers

Oatts Eric Pearce J. Wyllie Guild & Ballantyne Glasgow 1917-07-01 The Accountants' Magazine 315 War Honours Second-Lieutenant Royal Scots Fusiliers.

O'Brien Dermot Martin, Farlow & Co. London 1917-11-01 Incorporated Accountants' 28 Killed in Action Lieutenant Journal O'Hanlon Leonard T. Pollard & Bird Edinburgh 1918-12-01 The Accountants' Magazine 466 Prisoner Lieutenant 4th K.O.S.B.

Oliver Edgar ASAA Swinton 1918-05-01 Incorporated Accountants' 148 Wounded Journal

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Oliver Edgar ASAA 1918-06-01 Incorporated Accountants' 171 Medal Journal O'Malley W. J. W. B. Peat & Co. 1917-05-26 Accountant 505 Roll of Honour Lieutenant Royal Field Artillery Orford E. C. ACA Liverpool 1916-10-07 Accountant 306 Reported at council Orr J. H. ACA Bradford-on- 1918-02-09 Accountant 127 Reported at council Avon Osborne David S. Carswell, Murray & Lauder Glasgow 1916-05-27 Accountant 612 Roll of Honour Private Machine Gun Section Osborne David S. Carswell, Murray & Lauder Glasgow 1916-06-01 The Accountants' Magazine 282 War Honours Private Scottish Rifles. Shot by a sniper.

Osborne John John M'Cosh Glasgow 1918-01-01 The Accountants' Magazine 29 War Honours Second-Lieutenant Highland Light Infantry.

Osbourne Bennie H. Carswell, Murray & Lauder 1918-04-01 The Accountants' Magazine 171 War Honours Lieutenant Machine Gun Corps.

Osmond Charles Frederick James & Henry Grace Bristol 1917-12-22 Accountant 487 Roll of Honour Second-Lieutenant Yorkshire Regiment Oulton William Plato Vincent & Goodrich London 1915-12-25 Accountant 778 News from the Front Lieutenant 3rd Battalion Royal Dublin Fusiliers Owen J. M. ACA London 1917-06-09 Accountant 547 Reported at council Owen John Morris Annan, Dexter & Co. London 1917-05-12 Accountant 462 Roll of Honour Captain Royal Welsh Fusiliers Padley Leonard Harold Martin, Farlow & Co. London 1918-03-01 Incorporated Accountants' 113 Killed in Action Private Journal Page Dudley A. W. H. Rowland Southampton 1917-09-15 Accountant 204 Roll of Honour Second-Lieutenant Cheshire Regiment - attached to the R.F.C. Page Edgar Wells ACA Tildesley & Page Wolverhampton 1917-08-18 Accountant 130 News from the Front Captain Pairman James CA 1917-04-21 Accountant 400 Roll of Honour Private Highland Light Infantry Palmer Edmund John Jackson, Pixley, Browning, London 1917-05-26 Accountant 505 Roll of Honour Sub-Lieutenant R.N.V.R. Husey & Co. Palmer F. A. Robertson Lawson & Co. London 1916-08-19 Accountant 146 News from the Front Corporal 19th Battalion London Regiment Palmer F. A. Robertson, Lawson & Co. London 1916-11-01 The Accountants' Magazine 436 Honours Corporal London Regiment.

Parker E. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Private L.R.B. Reproduction of Roll of Honour Phipps & Co. plate Parker Edmund Goodricke, Cotman, Hooper, London 1915-05-08 Accountant 629 News from the Front Letter to Mr Hooper, Phipps & Co. reproduced in the Accountant. Although the author is given by his initials, it seems likely to be Edmund Parker

Parker Edmund Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 719 News from the Front Letter to Mr Hooper, Phipps & Co. reproduced in the Accountant.

Parker Edmund 1915-05-29 Accountant 719 News from the Front Letter reproduced in the Accountant Parker Edmund Goodricke, Cotman, Hooper, 1915-06-19 Accountant 814 Roll of Honour Lance-Corporal Phipps & Co. Parker Percival ACA Preston 1915-07-17 Accountant 74 Roll of Honour Second-Lieutenant 4th Loyal North Lancashire Regiment (T.F.) Parkin Harold W. Carr & Co. Barnsley 1917-04-28 Accountant 410 Roll of Honour Private Royal Warwickshire Regiment Parkinson George Hartley ASAA Parkinson & Goyder Bradford and 1918-05-01 Incorporated Accountants' 148 Killed in Action Lieutenant Darlaston Journal Parle John Audley Edward Denton & Son Liverpool 1917-09-29 Accountant 242 News from the Front Second-Lieutenant Liverpool Regiment Parry P. C. 1918-03-09 Accountant 214 News from the Front Captain R.F.A. Parry Percy Cooper ACA 1918-09-28 Accountant 167 News from the Front Captain R.F.A. Parsons L. E. ACA Goddard, Dunkley, Davie & London 1916-08-16 Accountant 230 News from the Front Second-Lieutenant 1st Royal Berks Regiment Co. Parsons Septimus Eric 1918-05-04 Accountant 337 Roll of Honour Captain Royal Warwickshire Regiment Paterson J. R. Hardie, Caldwell, Ker & Glasgow 1918-12-01 The Accountants' Magazine 467 Missing Lieutenant. Hardie Paton S. Tod 1916-09-30 Accountant 291 Roll of Honour Second-Lieutenant Highland Light Infantry Patrick Keith Chrystal, Irvine & Duncan Glasgow 1916-10-07 Accountant 319 Roll of Honour Second-Lieutenant Highland Light Infantry, attached to Northumberland Fusiliers

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Patrick Keith Chrystal, Irvine & Duncan Glasgow 1916-11-01 The Accountants' Magazine 432 War Honours Second-Lieutenant Highland Light Infantry.

Payne W. H. W. H. Payne & Co. London 1917-03-17 Accountant 258 Roll of Honour Second-Lieutenant East Surrey Regiment (attached Royal Fusiliers) Payne William Henry W. H. Payne & Co. London 1917-03-01 Incorporated Accountants' 120 Killed in Action Second-Lieutenant Journal Pecket H. C. Barron & Barron York 1916-12-16 Accountant 587 News from the Front Lance-Corporal K.R.R. Peirson E. L. ACA Coventry 1917-08-04 Accountant 90 Reported at council Peirson E. Leslie ACA Coventry 1917-07-21 Accountant 49 Roll of Honour Assistant Paymaster Royal Navy

Peirson E. T. Edward Thomas Peirson & Coventry 1917-07-21 Accountant 50 News from the Front 1st North Staffordshire Regiment Sons Pelton Kenneth Kemble Thomas & Pitts Birmingham 1917-08-18 Accountant 130 Roll of Honour Second-Lieutenant Leinster Regiment Peskett G. E. H. ACA Halland 1918-01-12 Accountant 34 Reported at council Peskett Guy Eastcott Harry ACA 1918-05-11 Accountant 364 Roll of Honour Second-Lieutenant Duke of Wellington's Regiment Phare D. G. ACA London 1918-04-13 Accountant 300 Reported at council Phare Dudley G. ACA Woodman, Cox & Co. London 1918-04-20 Accountant 312 Roll of Honour Lieutenant King's Shropshire Light Infantry Phipps G. A. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Private 19th R. Fusiliers Reproduction of Roll of Honour Phipps & Co. plate Pickering Neville J. Arthur N. Smith Johannesburg, 1915-01-16 Accountant 77 Roll of Honour South Africa Pickering Neville Jameson Johannesburg 1915-01-01 Incorporated Accountants' 78 Killed in Action Journal Piggin F. ACA Nottingham 1917-04-07 Accountant 340 Reported at council Pine A. A. Cole, James, Bond & Co. London 1917-02-17 Accountant 168 Roll of Honour Lieutenant Pippen Thomas James Martin, Farlow & Co. London 1918-06-01 Incorporated Accountants' 171 Killed in Action Private Journal Pittard R. M. S. W. Culley & West Cardiff 1917-06-30 Accountant 605 News from the Front Second-Lieutenant Worcester Regiment Plante A. G. P. ACA Londond 1919-01-11 Accountant 25 Reported at council Plummer James Wilson D. L. Munro Edinburgh 1915-09-11 Accountant 324 Roll of Honour Lance-Sergeant 4th Battalion Royal Scots Plummer James Wilson D. L. Munro Edinburgh 1915-11-01 The Accountants' Magazine 518 War Honours Lance-Sergeant 4th Batt. Royal Scots.

Pollard G. Chambers ACA Newcastle-upon- 1915-04-03 Accountant 438 News from the Front Major 1st (Newcastle) Northumbrian Field Company R.E. Tyne (Territorials) Pollock J. B. Milwain, Murray & Hay Glasgow 1918-05-01 The Accountants' Magazine 202 Prisoner Second Lieutenant Black Watch.

Pollock John Dunbar 1915-07-17 Accountant 86 Roll of Honour Captain S.S.C. and Accountants' Company of the 4th Battalion Royal Scots Ponsford J. W. P. Charlton & Long Birmingham 1916-11-18 Accountant 465 Roll of Honour Ponsford J. W. P. Charlton & Long Birmingham 1916-12-02 Accountant 523 Roll of Honour Sergeant Royal Fusiliers Poppleton C.G. Poppleton, Appleby & London 1916-10-01 Incorporated Accountants' 6 Wounded Hawkins Journal Potter E. W. J. ACA London 1916-11-04 Accountant 409 Reported at council Potter G. H. Agar, Bates & Co. Birmingham 1918-06-29 Accountant 460 Roll of Honour Private Gordon Highlanders Potter Percy Walter Davey, Addiscott & Co. Plymouth 1917-06-01 Incorporated Accountants' 183 Killed in Action Second-Lieutenant Journal Potts Harry William Clayton Leeds 1916-12-01 Incorporated Accountants' 51 Wounded Journal Pownall Hubert Joseph Turquand, Youngs & Co. 1917-05-26 Accountant 505 Roll of Honour Second-Lieutenant Royal Warwickshire Regiment Pragnell F. ACA Mellors, Basden & Mellors Nottingham 1918-05-18 Accountant 375 News from the Front Captain Sherwood Foresters Preston W. Parker Hourston & Macfarlane Glasgow 1916-08-01 The Accountants' Magazine 387 War Honours Private Highland Light Infantry.

Preston William Parker Hourston & Macfarlane Glasgow 1916-07-22 Accountant 88 Roll of Honour Private Highland Light Infantry Price Rollo Oakley & Williams London 1916-01-08 Accountant 47 Roll of Honour Lance-Corporal London Scottish Prior Leslie M. S. Crane, Christmas & Co. London 1916-08-12 Accountant 133 Roll of Honour Second-Lieutenant 156th Brigade R.F.A. Pritchard John Eric Stirling J. E. Pritchard & Co. Birmingham 1917-11-17 Accountant 385 Roll of Honour Lieutenant Royal Field Artillery

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Purves W. J. Maxtone Graham & Sime Perth 1917-05-01 The Accountants' Magazine 228 War Honours Corporal Motor Machine-Gun Section, R.F.A. Died of wounds in Egypt.

Pykett G. F. Carnaby, Harrower, Barham London 1918-06-29 Accountant 460 News from the Front Lieutenant Royal Warwickshire Regiment & Co. Ramsay A. Kidston, Goff & Findlay Glasgow 1918-01-01 The Accountants' Magazine 29 Wounded Lieutenant Royal Scots Fusiliers.

Randell A. G. 1920-06-01 The Institute of Book- 55 Roll of Honour Lieutenant 1st and 2nd Mounted Brigades of the 1st Regiment of Keepers Journal the South African Horse. Rankin James K. Dempster & Brechin Glasgow 1916-09-02 Accountant 203 Roll of Honour Private Highland Light Infantry Rankin James K. Dempster & Brechin Glasgow 1916-11-01 The Accountants' Magazine 434 Missing Private.

Rankine J. B. Carruthers Wilson, Stirling & Co. Glasgow 1916-06-01 The Accountants' Magazine 282 Wounded Second Lieutenant Scottish Rifles.

Rankine J. B. Carruthers 1916-07-22 Accountant 88 Roll of Honour Second-Lieutenant Scottish Rifles Rankine James Bell Carruthers Wilson, Stirling & Co. Glasgow 1916-05-13 Accountant 568 Roll of Honour Second-Lieutenant 3rd Scottish Rifles

Reed G.S. ASAA 1918-10-01 Incorporated Accountants' 5 Despatches Journal Reeves Lawrence W. B. Keen & Co. London 1918-09-07 Accountant 127 Roll of Honour Second-Lieutenant 1st Essex Regiment Reid Alexander Fookes, Hickman & Co. London 1917-06-01 The Accountants' Magazine 274 War Honours Second-Lieutenant London Regiment.

Reid Charles 1916-01-29 Accountant 156 Personal Captain 4th Gordons Reid Charles James Meston & Co. Aberdeen 1916-03-01 The Accountants' Magazine 149 Wounded Captain 4th Batt. Gordon Highlanders. Brief mention in the casualties list. Reid Charles J. Meston & Co. Aberdeen 1918-12-01 The Accountants' Magazine 468 Honours Captain (temp. Gordon Highlanders. Awarded the D.S.O. Major) Reid E. R. 1916-01-29 Accountant 156 Personal Second-Lieutenant R.F.A. Reid George Ronald Brown, Fleming & Murray Glasgow 1917-01-01 The Accountants' Magazine 30 Honours Lieutenant (Temp. R. F. C. Awarded the Military Cross and Macfarlane Captain) bar. Reid J. M. 1916-01-29 Accountant 156 Personal Captain West Lancashire Royal Engineers Reid N. M. ACA Staines 1917-08-04 Accountant 90 Reported at council Reid W. A. 1916-01-29 Accountant 156 Personal Second-Lieutenant R.F.A. Render P. M. John Parker & Sons Sunderland 1916-11-04 Accountant 409 News from the Front Driver Royal Engineers Richardson A. ACA St Louis 1918-11-09 Accountant 258 Reported at council Richardson Arthur ACA Price, Waterhouse & Co. St Louis 1918-11-23 Accountant 282 Roll of Honour Cadet Royal Air Force Richardson S. A. Macdonald, Stewart & Glasgow 1917-12-01 The Accountants' Magazine 487 War Honours Second-Lieutenant Royal Field Artillery. Stewart Ridpath F. C. L. ACA London 1918-01-12 Accountant 34 Reported at council Riggott R. C. ACA Chesterfield 1919-08-09 Accountant 130 Reported at council Ritchie John CA Richard Brown & Co. Edinburgh 1917-05-12 Accountant 471 Roll of Honour Lieutenant Machine Gun Corps Ritchie John Richard Brown & Co. Edinburgh 1917-06-01 The Accountants' Magazine 272 War Honours Lieutenant Black Watch.

Ritchie Walter H. Howden & Molleson Edinburgh 1918-05-01 The Accountants' Magazine 201 Prisoner Lieutenant Royal Fusiliers.

Roberts George Graham Knox, Burbridge & Co. Sheffield 1916-04-01 Accountant 379 News from the Front Second-Lieutenant 5th Yorks and Lancaster Regiment Robertson B. Wm. Home Cook & Co. Edinburgh 1916-11-01 The Accountants' Magazine 436 Wounded Second Lieutenant.

Robertson C. W. Woolger, Hennell & Co. London 1916-08-12 Accountant 133 Roll of Honour Second-Lieutenant 3rd Battalion Manchester Regiment Robertson C. W. 1916-09-16 Accountant 240 Roll of Honour Second-Lieutenant Robertson C. W. Bernard Hennell London 1917-02-17 Accountant 168 Roll of Honour Second-Lieutenant Manchester Regiment Robertson J. Ernest Alexander Tosh & Son Dundee 1917-05-19 Accountant 492 Roll of Honour Private Argyll and Sutherland Highlanders Robertson J. Ernest Alexander Tosh & Son Dundee 1917-06-01 The Accountants' Magazine 275 War Honours Private A. & S. Highlanders.

Robertson L. G. ACA London 1916-10-07 Accountant 306 Reported at council Robertson William Jack 1916-09-02 Accountant 204 Scottish Notes Robertson Durham James A. A. & J. Robertson Edinburgh 1916-11-01 The Accountants' Magazine 434 Wounded Captain. Awarded the Military Cross.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Robertson-Durham James A. CA A. & J. Robertson Edinburgh 1916-10-14 Accountant 344 Roll of Honour Captain Gordon Highlanders Robinson Clifford Kossuth S. P. Jenkins Bristol 1916-01-08 Accountant 48 Roll of Honour Corporal New Zealand Mounted Rifles Robinson James Vernon A. E. Woodington & Bubb London 1918-09-01 Incorporated Accountants' 233 Killed in Action Lieutenant Journal Robinson Wm 1917-03-01 Financial Circular (IMTA) 121 Killed in action Captain 16th Battalion Highland Light Infantry Robson C. C. Macandrew & Blair Edinburgh 1915-06-12 Accountant 800 Roll of Honour Private 9th Battalion Royal Scots Robson C. C. Macandrew & Blair Edinburgh 1918-07-01 The Accountants' Magazine 287 Prisoner Lieutenant R.A.F.

Robson C.C. Macandrew & Blair Edinburgh 1915-07-01 The Accountants' Magazine 366 Wounded Private 9th Batt. Royal Scots. Brief mention in the casualties list. Roe Francis Leslie James & Henry Grace Bristol 1916-01-22 Accountant 115 Roll of Honour Second-Lieutenant 2nd Battalion, South Lancashire Regiment Roffey S. H. H. A. McCann & Co. London and 1917-03-01 Incorporated Accountants' 121 Medal Belfast Journal Root Arthur Cecil London 1917-01-01 Incorporated Accountants' 76 Wounded Journal Rorie T. H. B. CA Dundee 1916-09-02 Accountant 203 Roll of Honour Captain Gloucesters Rorie T. H. B. CA 1916-09-09 Accountant 223 Roll of Honour Captain Rorie T. H. B. Norie & Collier 1916-11-01 The Accountants' Magazine 431 War Honours Captain Gloucestershire Regiment.

Rorie T. H. B. CA Dundee 1917-03-17 Accountant 271 Will Captain Black Watch Rorie Thomas Handyside 1916-09-16 Accountant 247 Scottish Notes Captain Black Watch Baxter Rose John A. Whitson & Methuen Edinburgh 1915-07-01 The Accountants' Magazine 364 War Honours Private 4th Batt. Gordon Highlanders.

Rose Stewart Alan Cash, Stone & Co. 1918-04-20 Accountant 312 Roll of Honour Lieutenant Northumberland Fusiliers Ross John A. Whitson & Methuen Edinburgh 1915-06-26 Accountant 852 Roll of Honour Private 4th Battalion Gordon Highlanders Ross Robert 1916-08-01 The Accountants' Magazine 388 Wounded Lieutenant Canadian Expeditionary Force.

Ross Robert Simmie Macneill & Co. Calcutta 1916-09-23 Accountant 268 Roll of Honour Second-Lieutenant Rountree A. F. 1918-11-09 Accountant 258 News from the Front Lieutenant Mesopotamian Expeditionary Force Russell Francis G. B.W.M. Whitehill London 1918-05-18 Accountant 375 Roll of Honour Second-Lieutenant East Yorkshire Regiment Rutherford P. W. Francis Nicholls, White & 1917-01-20 Accountant 67 News from the Front Lieutenant West Yorkshire Regiment Co. Ryan J. S. ACA London 1916-07-15 Accountant 54 Reported at council Captain Ryan John Stanley ACA Gane, Jackson, Jeffreys & London 1916-07-15 Accountant 56 Roll of Honour Second-Lieutenant 18th K.R.R.C. Freeman S. C. B. Goodricke, Cotman, Hooper, London 1915-05-08 Accountant 629 News from the Front Letter to Mr Hooper, Phipps & Co. reproduced in the Accountant.

Sanders H. J. W. B. Peat & Co. London 1916-12-02 Accountant 523 Roll of Honour Second-Lieutenant 1st Birmingham City Battalion Sandilands George 1917-04-14 Accountant 376 Roll of Honour Second-Lieutenant Saphin A. B. ACA Worthing 1917-10-06 Accountant 263 Reported at council Saunders Gwilym Essex FSAA Saunders, Horton & Co. Cardiff 1918-10-01 Incorporated Accountants' 5 Killed in Action Lieutenant Journal Saunders Gwilym Essex ASAA Saunders, Horton & Co. Cardiff 1918-10-05 Accountant 182 Roll of Honour Second-Lieutenant Royal Welsh Fusiliers Saunders Gwilym Essex FSAA Cardiff 1918-11-09 Accountant 259 Reported at council Scamell R. F. ACA Peat, Waterhouse & Co. Cairo 1916-05-06 Accountant 516 Roll of Honour Second-Lieutenant 11th Gloucester Regiment Scamell Reginald Frank ASAA Peat, Waterhouse & Co. Cairo 1916-05-01 Incorporated Accountants' 168 Killed in Action Second-Lieutenant Journal Scott Erle Davies, Tait & Co. Glasgow 1918-11-01 The Accountants' Magazine 418 Wounded Second-Lieutenant Border Regiment.

Scott H. C. Watson Deloitte, Plender, Griffiths & 1917-09-15 Accountant 204 News from the Front Temporary Army Service Corps Co. Lieutenant Scott Herbert L. J. W. Stewart & Co. Glasgow 1918-04-01 The Accountants' Magazine 171 War Honours Second-Lieutenant Royal Scots Fusiliers. Died from appendicitis.

Scott Herbert Lawson J. W. Stewart & Co. Glasgow 1917-07-14 Accountant 38 Roll of Honour Second-Lieutenant Royal Scots Fusiliers

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Scott Hugh Aitken, Mackenzie & Glasgow 1915-11-06 Accountant 572 Roll of Honour Lance-Corporal 5th Battalion Cameron Highlanders (Lochiel's) Clapperton Scott Thomson CA 1916-06-17 Accountant 692 Roll of Honour Private Scott Thomson 1916-07-01 The Accountants' Magazine 328 War Honours Private

Scoular R. W. Guy Barstow & Millar 1915-05-01 The Accountants' Magazine 278 Wounded Private 9th Royal Scots.

Scrimshaw Reginald Cromwell Carline & Watson Chesterfield 1917-02-03 Accountant 111 Roll of Honour Sergeant Machine Gun Company Sellar J. Whyte & Williamson Aberdeen 1916-11-01 The Accountants' Magazine 436 Wounded Second Lieutenant Seaforth Highlanders.

Sellar John Whyte & Williamson Aberdeen 1916-08-19 Accountant 163 Roll of Honour Second-Lieutenant Seaforth Highlanders Sellar John Whyte & Williamson Aberdeen 1916-09-23 Accountant 268 Roll of Honour Second-Lieutenant Seaforth Highlanders Sellar John Whyte & Williamson Aberdeen 1918-05-01 The Accountants' Magazine 202 War Honours Lieutenant Seaforth Highlanders.

Sewell C. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Private 4th C. of L. Fusiliers Reproduction of Roll of Honour Phipps & Co. plate Sharman Donald R. Charles Comins & Co. 1917-01-20 Accountant 67 News from the Front Second-Lieutenant Sharp W. D. C. ACA London 1918-10-05 Accountant 181 Reported at council Shaw C. R. Norcliffe Spencer Halifax 1918-05-04 Accountant 337 Roll of Honour Lieutenant West Riding Regiment Sheen Augustus Edwards & Co. London 1918-08-03 Accountant 63 News from the Front Captain Shennan John Eric Howard, Pim & Hardy Johannesburg 1918-12-01 The Accountants' Magazine 466 War Honours Captain F.A.S.C. Served in the East African campaign. Died of illness. Sheridan H. H. ACA London 1919-10-18 Accountant 335 Reported at council Shuttleworth James J. Norman Lister Halifax 1917-10-01 Incorporated Accountants' 6 Killed in Action Trooper Journal Silvester Percy ASAA Cooper Brothers & Co. London 1915-11-01 Incorporated Accountants' 34 Killed in Action Private Journal Sim G. H. S. Brewis, Rainie & Boyd Edinburgh 1917-06-01 The Accountants' Magazine 275 War Honours Gunner R.F.A. Died from a severe illness in Edinburgh Castle Hospital. Sime Adam Watson 1916-07-01 The Accountants' Magazine 328 Prisoner Lieutenant Canadian Expeditionary Force.

Simpson Jack W. Glasgow 1916-12-23 Accountant 603 Roll of Honour Lieutenant Border Regiment Simpson Robert Gordon J. Campbell Dewar 1918-12-01 The Accountants' Magazine 468 Honours Lieutenant Royal Scots.

Simpson T. L. ACA South Shields 1919-01-11 Accountant 25 Reported at council Singlehurst R. B. ACA 1916-06-10 Accountant 659 Reported at council Skrimshire H. E. ACA Farnborough 1918-04-13 Accountant 300 Reported at council Slack Percy E. ASAA Silversides & Slack London 1917-05-26 Accountant 506 News from the Front Captain Cameronians (Scottish Rifles) Slade Ronald Crawford Newport 1918-06-15 Accountant 434 News from the Front Lieutenant King's Own Scottish Borderers Smart R. S. John R. Smart & Co. Peterborough 1916-12-16 Accountant 587 News from the Front Captain Smith Arthur 1918-09-14 Accountant 140 Roll of Honour Second-Lieutenant Sherwood Foresters Smith Clifford T. Charles Comins & Co. 1917-09-15 Accountant 204 Roll of Honour Second-Lieutenant Royal Field Artillery Smith D. E. J. W. Stewart & Co. Glasgow 1918-11-01 The Accountants' Magazine 416 War Honours Lieutenant R.A.F.

Smith D. H. B. Jeffrey & Milne Aberdeen 1918-06-01 The Accountants' Magazine 247 Wounded Lieutenant.

Smith Gilbert Parker W. T. Walton Hartlepool 1918-02-01 Incorporated Accountants' 90 Killed in Action Second-Lieutenant Journal Smith H. Middleton ACA Manchester 1915-10-09 Accountant 429 Reported at council Smith Herbert A. P. Smith & Co. Manchester 1916-09-01 Incorporated Accountants' 272 Killed in Action Private Journal Smith James Geddes Baird CA Moores, Carson & Watson Glasgow 1916-02-26 Accountant 264 Roll of Honour Private 24th Battalion Royal Fusiliers Smith John Q. Glasgow 1916-10-14 Accountant 344 Roll of Honour Private Argyll and Sutherland Highlanders Smith John Q. Glasgow 1916-11-01 The Accountants' Magazine 433 War Honours Private

Smith Lancelot J. C. D. Parkison Wigan 1916-08-26 Accountant 176 Roll of Honour Second-Lieutenant South Lancashires

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Smith W. A. T. Fredk. Thorne, Lancaster, London 1918-01-19 Accountant 56 News from the Front Corporal 111th Siege Battery, R.G.A. Farey & Co. Smith William Rendle Arthur C. Sudbury London 1915-06-01 Incorporated Accountants' 195 Killed in Action Journal Smyth Leslie James Pittman, Smyth & Aris London 1916-08-12 Accountant 133 Roll of Honour Private Stock Exchange (10th) Service Battalion, Royal Fusiliers

Snelson Norman Lewis & Mounsey 1919-02-01 Accountant 83 Roll of Honour 14th Cheshires Sommerville Robert Greenless CA Mackie & Clark Glasgow 1915-07-31 Accountant 148 Obituary 9th Battalion Highland Light Infantry (Glasgow Territorials) Sommerville Robt. G. CA Mackie & Clark 1915-11-01 The Accountants' Magazine 518 War Honours Lance-Corporal 9th Highland Light Infantry. Played for Clydesdale Rugby Club. Accidentally killed during bomb-throwing practice.

South George R. S. Clark, Battams, Lanham & London 1916-09-23 Accountant 262 Roll of Honour Second-Lieutenant 1/9th County of London Regiment (Queen Victoria Co. Rifles) Spafford A. D. D. ACA Darlington 1916-12-09 Accountant 549 Reported at council Spankie Dysart McIntyre & Rae Dundee 1916-06-17 Accountant 692 Roll of Honour Second-Lieutenant Machine Gun Corps Spankie Dysart M'Intyre & Rae Dundee 1916-07-01 The Accountants' Magazine 328 War Honours Second-Lieutenant Machine Gun Corps.

Spargo E. B. 1915-07-03 Accountant 7 Weekly Notes Lieutenant 6th Battalion Victorian Infantry (Australian Expeditionary Force) Sparrow W. A. 1919-07-01 Financial Circular (IMTA) 205 Honours Major R.E. Spear-Morgan B. H. ACA London 1919-10-18 Accountant 335 Reported at council Speedy Tom Wm. Home Cook & Co. Edinburgh 1918-05-01 The Accountants' Magazine 203 Missing Private Royal Scots.

Spence J. D. White Edinburgh 1916-11-01 The Accountants' Magazine 433 War Honours Private

Spence John Dick White CA Edinburgh 1916-09-16 Accountant 247 Roll of Honour Private Black Watch Spens William London 1915-06-01 The Accountants' Magazine 318 War Honours Lieutenant 9th Highland Light Infantry (Glasgow Highlanders).

Spens William CA 1915-06-05 Accountant 768 Roll of Honour Lieutenant 9th Battalion Highland Light Infantry (Glasgow Highlanders) Spens William 1915-10-02 Accountant 412 Profession in Scotland Lieutenant 9th Battalion Highland Light Infantry Sprangle Archie Thos. Meredith & Co. London 1918-10-26 Accountant 227 News from the Front Lieutenant R.A.F. Stacey Gerald ACA Pridie, Stacey, Brewster & London 1916-02-05 Accountant 172 News from the Front Major 2nd City of London Royal Fusiliers Trenchard Stacey Gerald Arthur ACA London 1916-11-04 Accountant 409 Reported at council Major Stacey Gerald Arthur ACA Pridie, Stacey, Brewster & 1916-11-18 Accountant 464 Roll of Honour Major 2nd City of London Fusiliers Trenchard Standring B. A. Jackson, Pixley, Browning, London 1915-01-02 Accountant 21 Roll of Honour Lieutenant Royal Warwickshire Regiment Husey & Co. Standring B. A. 1915-01-30 Accountant 148 News from the Front Lieutenant Royal Warwickshire Regiment Stanford J. V. Richard Brown & Co. Edinburgh 1916-12-01 The Accountants' Magazine 505 War Honours Second-Lieutenant 8th Seaforth Highlanders.

Stanford J. V. Richard Brown & Co. Edinburgh 1917-03-17 Accountant 272 Roll of Honour Second-Lieutenant 8th Seaforth Highlanders Stannard William Lanagan ASAA Stannard & Ellis St Helens 1915-06-01 Incorporated Accountants' 194 Killed in Action Journal Stapleton Harold Frederick Crewdson, Youatt & Howard London 1916-11-01 Incorporated Accountants' 28 Killed in Action Lieutenant Journal Steel F. J. ASAA Butterfield & Hartman Bradford 1918-06-01 Incorporated Accountants' 171 Wounded Journal Steel Francis Gardner Moores, Carson & Watson Glasgow 1916-12-09 Accountant 567 Roll of Honour Second-Lieutenant Highland Light Infantry Steel Walter F. B. Alexander Sloan & Sons Glasgow 1917-12-01 The Accountants' Magazine 487 War Honours Second-Lieutenant Highland Light Infantry.

Steele Francis G. Moores, Carson & Watson Glasgow 1917-01-01 The Accountants' Magazine 29 War Honours Second-Lieutenant Highland Light Infantry.

Stephens E. S. ACA London 1918-01-12 Accountant 34 Reported at council

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Steven Sidney H. CA R. C. Thomson & Murdoch Dundee 1915-08-01 The Accountants' Magazine 437 Honours Lieutenant 4th Batt. Black Watch. Awarded the Military Cross and mentioned in despatches.

Steven Sidney H. R. C. Thomson & Murdoch Dundee 1915-10-16 Accountant 475 Roll of Honour Lieutenant 4th Battalion Black Watch (Territorial Forces) Steven Sidney H. R. C. Thomson & Murdoch Dundee 1915-11-01 The Accountants' Magazine 517 War Honours Lieutenant 4th Batt. Black Watch.

Steven Sidney H. CA R. C. Thomson & Murdoch Dundee 1916-01-22 Accountant 126 Roll of Honour Lieutenant 4th Battalion Black Watch Stevens Ernest Henry Hughes & Allen London 1915-09-01 Incorporated Accountants' 274 Killed in Action Journal Stevens R. H. B. 1918-04-01 Financial Circular (IMTA) 184 Killed in action Second-Lieutenant Royal Air Force Stevenson Andrew Kerr, Andersons & McLeod Glasgow 1916-10-07 Accountant 319 Roll of Honour Private Argyll and Sutherland Highlanders

Stevenson Andrew Kerr, Anderson & Macleod Glasgow 1916-11-01 The Accountants' Magazine 433 War Honours Private Argyll and Sutherland Highlanders.

Stewart D. A. Howard Button, Hamp & Co. London 1914-11-28 Accountant 641 Roll of Honour Lance-Corporal

Stewart D. A. 1916-07-22 Accountant 81 Roll of Honour Second-Lieutenant Cheshire Regiment Stewart D. A. 1916-08-05 Accountant 116 Roll of Honour Second-Lieutenant Cheshire Regiment Stewart George I. Martin, Currie & Co. Edinburgh 1919-02-01 The Accountants' Magazine 80 Honours Captain 8th Black Watch Awarded the Military Cross.

Stewart George I. Martin, Currie & Co. Edinburgh 1919-02-01 The Accountants' Magazine 80 Honours Captain 8th Black Watch

Stewart George Innes Martin, Currie & Co. Edinburgh 1917-06-09 Accountant 555 News from the Front Lieutenant Black Watch Stiven Albert McIntyre & Rae Dundee 1917-02-10 Accountant 151 Roll of Honour Second-Lieutenant Stiven Albert M'Intyre & Rae Dundee 1917-03-01 The Accountants' Magazine 133 War Honours Second-Lieutenant Second Lieutenant.

Stocks Gordon Kerr, Anderson & Macleod Glasgow 1916-05-01 The Accountants' Magazine 250 War Honours Lieutenant Gordon Highlanders.

Stocks Murdoch Kerr, Andersons & McLeod Glasgow 1916-05-06 Accountant 540 Roll of Honour Lieutenant Gordon Highlanders

Stone Frank A. Harman & Gowen Norwich 1917-10-20 Accountant 301 Roll of Honour Second-Lieutenant King's (Liverpool) Regiment Stones F. D. ACA Derby 1918-01-12 Accountant 34 Reported at council Strachan A. H. John Mackie & Co. Dublin 1916-11-11 Accountant 433 News from the Front Second-Lieutenant 11th Royal Dublin Fusiliers Strachan Frank M. Martin, Farlow & Co. London 1918-07-01 Incorporated Accountants' 193 Wounded Journal Straker Sidney Edmund W. G. Rayner & Co. London 1918-10-01 Incorporated Accountants' 5 Despatches Journal Strudwicke W. E. Wheatley, Pearce & Co. Poole 1918-11-02 Accountant 244 News from the Front Second-Lieutenant R.F.A. Stuart Charles Thomson M'Lintock & Co. Glasgow 1917-11-01 The Accountants' Magazine 427 War Honours Lieutenant

Stubbs J. H. 1916-09-23 Accountant 261 Roll of Honour Lieutenant Royal Scots Fusiliers Sturrock B. S. R. C. Thomson & Murdoch Dundee 1915-10-16 Accountant 476 Roll of Honour Lieutenant 4th Battalion Black Watch (Territorial Forces) Sturrock B. S. R. C. Thomson & Murdoch Dundee 1915-11-01 The Accountants' Magazine 519 Wounded Lieutenant 4th Batt. Black Watch.

Sudell H. J. ACA London 1915-10-09 Accountant 429 Reported at council Sudell Henry James ACA Crewdson, Youatt & Howard London 1915-10-02 Accountant 401 Roll of Honour Captain Army Service Corps

Sully Donovan E. J. & A. W. Sully & Co. Weston-super- 1916-08-26 Accountant 176 Roll of Honour Lieutenant Somersetshire Light Infantry Mare Sutherland A. D. Maxtone Graham & Sime 1915-06-01 The Accountants' Magazine 319 War Honours Sergeant 2nd Battalion Black Watch.

Sutherland A. D. Maxtone, Graham & Sime Edinburgh 1915-06-12 Accountant 800 Roll of Honour Sergeant 2nd Battalion Black Watch Sutherland A. D. Herriot & Read Edinburgh 1916-12-01 The Accountants' Magazine 506 Wounded Second Lieutenant Gordon Highlanders.

Sutherland Alan Douglas Herriot & Reid Edinburgh 1916-11-18 Accountant 476 Roll of Honour Second-Lieutenant Gordon Highlanders Swan William 1917-12-29 Accountant 500 Roll of Honour Captain Sherwood Foresters

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Tadman Harold H. 1917-09-01 Incorporated Accountants' 246 Wounded Journal Tait J. Ritchie D. E. Wallace & Somerville Edinburgh 1917-05-01 The Accountants' Magazine 228 Wounded Second Lieutenant Royal Scots.

Tait J. Ritchie D. E. Wallace & Somerville Edinburgh 1917-05-12 Accountant 471 Roll of Honour Second-Lieutenant Royal Scots

Talbot C. M. ACA London 1915-11-06 Accountant 560 Reported at council Talbot C. M. ACA Barton, Mayhew & Co. London 1915-12-11 Accountant 708 Roll of Honour Second-Lieutenant 5th Middlesex Regiment Tatlow W. B. Sharp, Parsons & Co. Birmingham 1918-05-04 Accountant 337 News from the Front Second-Lieutenant Notts and Derby Regiment (attached to the Machine Gun Corps) Taylor A. P. Bourner, Bullock & Co. Hanley 1917-11-01 Incorporated Accountants' 29 Wounded Journal Taylor A. Raymond H. C. E. Miller & Taylor London 1915-08-28 Accountant 258 Personal Assistant Paymaster Royal Naval Reserve

Taylor Cecil Meakin Aspell & Barnes Leicester 1916-11-04 Accountant 410 Roll of Honour Second-Lieutenant Royal Fusiliers Taylor J. M. Kerr, Andersons & Macleod Glasgow 1919-01-01 The Accountants' Magazine 24 Honours Lieutenant Argyll and Sutherland Highlanders. Awarded the Military Cross.

Taylor J. M. Kerr, Anderson & Macleod Glasgow 1919-01-01 The Accountants' Magazine 24 Honours Lieutenant Argyll and Sutherland Highlanders

Taylor Kenneth Associate of David Fell & Co. Sydney 1917-07-07 Accountant 9 Roll of Honour Second-Lieutenant R.G.A. the Australasian Corporation of Public Accountants Taylor N. C. Creasey, Son & Wickenden London and 1917-04-28 Accountant 410 Roll of Honour Lance-Corporal Royal Engineers Tunbridge Wells

Taylor William J. & H. M'Kerrell Brown & Edinburgh 1918-06-01 The Accountants' Magazine 247 Prisoner Lieutenant K.O.S.B. Gray Taylor William Duncan Dewar & Robertson Edinburgh 1918-01-01 The Accountants' Magazine 29 War Honours Private Royal Scots.

Tebb H. Raymond J. W. Close, Hirst & Co. Leeds 1919-01-18 Accountant 44 News from the Front Lieutenant R.F.A. Tedman Basil ACA Richmond 1918-05-04 Accountant 338 Reported at council Tedman Basil ACA 1918-09-28 Accountant 167 Roll of Honour Second-Lieutenant Middlesex Regiment Teglio Max William Luxon, West & Co. Plymouth 1917-05-12 Accountant 462 Roll of Honour Second-Lieutenant

Tempest Oswald ACA Liverpool 1919-03-08 Accountant 183 Reported at council Terris William Lewis & Cook Glasgow 1917-04-14 Accountant 376 Roll of Honour Lieutenant Gordon Highlanders Terris William Lewis & Cook Glasgow 1917-05-01 The Accountants' Magazine 227 War Honours Lieutenant Gordon Highlanders.

Theak Horace Leonard Ernest L. Burton London 1917-06-01 Incorporated Accountants' 183 Killed in Action Second-Lieutenant Journal Thies W. H. ASAA 1918-04-27 Accountant 325 News from the Front Sergeant Thies William Herbert ASAA F. J. Warren Haverfordwest 1918-05-01 Incorporated Accountants' 148 Medal Journal Thom Laurence Wilson Moores, Carson & Watson Glasgow 1917-06-01 The Accountants' Magazine 273 War Honours Lieutenant Scottish Rifles. Died of wounds.

Thom Lawrence Wilson CA Moores, Carson & Watson Glasgow 1917-05-12 Accountant 471 Roll of Honour Lieutenant Scottish Rifles Thompson Norman ASAA Copeland & Taylor Bishop 1916-10-01 Incorporated Accountants' 5 Killed in Action Second-Lieutenant Auckland Journal Thomson Charles Romanes & Munro Edinburgh 1917-05-12 Accountant 471 Roll of Honour Private Royal Scots Thomson Charles Sharp, Parsons & Co. Birmingham 1917-06-01 The Accountants' Magazine 274 War Honours Lance-Sergeant Royal Scots.

Thomson Eric James A. & J. Robertson Edinburgh 1915-07-17 Accountant 86 Roll of Honour Lieutenant 1/7th Battalion Royal Scots Thomson Eric James A. & J. Robertson Edinburgh 1915-08-01 The Accountants' Magazine 439 War Honours Lieutenant 7th Batt. Royal Scots.

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Thomson John M'Callum Milwain, Murray & Hay Glasgow 1918-11-01 The Accountants' Magazine 416 Wounded Lieutenant.

Thomson William Whitson & Methuen Edinburgh 1915-07-24 Accountant 120 Roll of Honour Private 4th Battalion Royal Scots Thomson William Whitson & Methuen Edinburgh 1915-08-01 The Accountants' Magazine 440 War Honours Private 4th Batt. Royal Scots.

Thorburn Christopher Cowan Walker & White Edinburgh 1917-08-01 The Accountants' Magazine 377 War Honours Second-Lieutenant 1st Gordon Highlanders.

Tietgen George Atwill M. O. Beale & Co. London 1918-09-14 Accountant 140 Roll of Honour Rifleman 12th London Regiment (The Rangers) Tigar H. W. F. W. Smith, Riches & Co. London 1915-05-22 Accountant 684 Roll of Honour Lieutenant 3rd Middlesex Regiment Tigar Harold Walter F. W. Smith, Riches & Co. London 1915-06-01 Incorporated Accountants' 195 Killed in Action Journal Tiptaft Cyril Paxman Jarvis, Barber & Sons 1916-11-25 Accountant 487 News from the Front Lieutenant Royal Irish Rifles Tod F. M. Cockburn Brown, Fleming & Murray Glasgow 1915-11-01 The Accountants' Magazine 517 War Honours Second-Lieutenant 7th Batt. King's Own Scottish Borderers.

Tod Frederick Masefield Brown, Fleming & Murray Glasgow 1915-10-16 Accountant 474 Roll of Honour Second-Lieutenant 7th Battalion King's Own Scottish Borderers Cockburn Todd William Grahams & Co. Glasgow 1916-11-01 The Accountants' Magazine 433 War Honours Second-Lieutenant Highland Light Infantry.

Todd William D. Mitchell & Findlay Glasgow 1916-10-07 Accountant 319 Roll of Honour Second-Lieutenant Scottish Rifles Tosh Elmslie Alexander Tosh & Son Dundee 1915-05-22 Accountant 700 Roll of Honour Major 4th Battalion Black Watch Tosh Elmslie CA A. Tosh & Son Dundee 1915-06-01 The Accountants' Magazine 319 Wounded Major 4th Battalion Black Watch.

Tosh Elmslie CA A. Tosh & Son Dundee 1915-10-09 Accountant 444 Roll of Honour Major 4th Battalion Black Watch Tosh Elmslie A. Tosh & Son Dundee 1915-11-01 The Accountants' Magazine 515 War Honours Major Major, 4th Batt. Black Watch.

Townend Clarence E. G. W. Townend 1917-12-22 Accountant 486 Roll of Honour Second-Lieutenant Townend Clarence E. G. W. Townend & Co. Goole 1918-11-09 Accountant 258 News from the Front Lieutenant Townsend Eric Travis Wilson, Stirling & Co. Glasgow 1917-12-01 The Accountants' Magazine 486 War Honours Captain Highland Light Infantry.

Trease R. E. ACA Nottingham 1919-02-08 Accountant 102 Reported at council Trenbath F. T. ACA Newcastle-upon- 1918-08-10 Accountant 76 Reported at council Tyne Trench C. Reginald Chevenix Deloitte, Plender, Griffiths & 1918-04-20 Accountant 312 Roll of Honour Major Sherwood Foresters Co. Trenow G. F. ACA Epping 1917-10-06 Accountant 263 Reported at council Trenow Geoffrey F. ACA 1917-10-13 Accountant 281 Roll of Honour Lieutenant Trimming Charles Winwood Spicer & Pegler London 1915-09-01 Incorporated Accountants' 274 Killed in Action Journal Trimming Charles Winwood Spicer & Pegler 1915-10-02 Accountant 401 Roll of Honour Sergeant 9th King's Royal Rifles Tuck Duncan Beresford Wederell, Trenow, Gillatt & London 1918-04-20 Accountant 312 Roll of Honour Captain Middlesex Regiment Co. Tucker L. E. ACA London 1915-08-07 Accountant 167 Reported at council Tucker Louis Egbert Turquand, Youngs & Co. 1915-08-21 Accountant 219 Roll of Honour Sub-Lieutenant Collingwood Battalion, Royal Naval Division Tullis A. ACA Preston 1915-07-17 Accountant 74 Reported at council Tunstall W. J. C. Harrison, West, Ledsam & Birmingham 1917-06-23 Accountant 586 Roll of Honour Second-Lieutenant Royal Inniskilling Fusiliers Co. Turner Alan Macfarlane Kerr, Andersons & McLeod Glasgow 1916-01-01 Accountant 32 Roll of Honour Lieutenant 5th Battalion Highland Light Infantry

Turner Alan Macfarlane Kerr, Anderson & Macleod 1916-01-01 The Accountants' Magazine 28 War Honours Lieutenant Highland Light Infantry. Died of wounds in Gallipoli.

Turner C. Henry Toothill & Son Sheffield 1917-06-01 Incorporated Accountants' 184 POW Journal Turner Charles Edgar W. Mellors, Basden & Mellors Nottingham 1917-05-19 Accountant 483 Roll of Honour Signaller R.N.V.R. Turner W. D. Aikman & Glen Glasgow 1917-02-10 Accountant 151 Roll of Honour Gunner Motor Machine Gun Corps Turner W. D. Aikman & Glen Glasgow 1917-03-01 The Accountants' Magazine 133 Honours Gunner. Awarded the Military Medal.

Turner W. T. ACA 1917-01-13 Accountant 35 Reported at council

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Twelvetrees Bernard Farrant, Matthews & Co. Blackburn 1917-10-27 Accountant 326 Roll of Honour Lieutenant Royal West Kent Regiment Tyler Reginald Thomas Edward Swallow Peterborough 1916-04-01 Incorporated Accountants' 146 Killed in Action Private Journal Tyrer N. P. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Lieutenant 8th Bedfords Reproduction of Roll of Honour Phipps & Co. plate Underwood Cyril H. Williams, Stoker & Worssam London 1919-01-04 Accountant 11 Roll of Honour Captain 2/17th London Regiment

Upjohn William Moon 1918-09-14 Accountant 141 Roll of Honour Captain Welsh Guards Usher John Milne Edinburgh 1915-10-16 Accountant 474 Roll of Honour Second-Lieutenant 9th Battalion Gordon Highlanders (Pioneers) Usher John Milne 1915-11-01 The Accountants' Magazine 517 War Honours Second-Lieutenant 9th Batt. Gordon Highlanders. Long associated with Edinburgh Wanderers Rugby Club. Vallance Harold L. CA Glasgow 1918-11-01 The Accountants' Magazine 417 War Honours Second-Lieutenant Highland Light Infantry. Died of wounds.

Vansittart Arnold Bexley G. Parker London 1915-05-29 Accountant 719 Roll of Honour Second-Lieutenant 11th Hussars Vick A. O. ACA London 1918-11-09 Accountant 258 Reported at council Vines A. J. 1916-04-22 Accountant 469 News from the Front 3rd L.H.S. Amb. Vizard Lewis Newton FSAA Cheltenham 1918-08-01 Incorporated Accountants' 212 Medal Journal Von der Heyde John Leslie Edmonds, Clover & Jones Brighton 1919-02-15 Accountant 124 News from the Front Lieutenant Royal Sussex Regiment, attached Manchester Regiment W[hite?] C. [Goodricke, Cotman, London 1915-03-06 Accountant 310 News from the Front Battalion Transport Anonymous letter reproduced Hooper, Phipps & Co.?] in the Accountant. As other letters reproduced were supplied by Mr Hooper of Goodricke, Cotman, Hooper, Phipps & Co. it is possible that this is Mr C. White of the same firm.

Waldridge Sydney William H. A. McCann & Co. London 1917-01-01 Incorporated Accountants' 76 Missing Journal Walker A. H. ACA Liverpool 1919-01-11 Accountant 25 Reported at council Walker Basil Scarisbrick Lewis & Mounsey Liverpool 1915-05-22 Accountant 684 Roll of Honour Second-Lieutenant 5th Battalion Cheshire Regiment Walker F. J. ACA London 1915-10-09 Accountant 429 Reported at council Walker Fred J. ACA W. B. Peat & Co. London 1915-09-18 Accountant 340 Roll of Honour Private 6th Battalion Manchester Territorial Regiment Walker R. B. Whitson & Methuen Edinburgh 1916-04-01 The Accountants' Magazine 212 Wounded Second Lieutenant 3rd Batt. East Lancashire Regiment.

Walker R. Burgess Whitson & Methuen Edinburgh 1916-03-18 Accountant 339 Roll of Honour Second-Lieutenant 3rd Battalion East Lancashire Regiment Walker S. ACA Saffron Walden 1918-06-08 Accountant 419 Reported at council Walker T. Bowman & Grimshaw Blackpool and 1917-05-19 Accountant 483 News from the Front Corporal Manchester Walkey A. J. ASAA 1918-06-01 Incorporated Accountants' 171 Wounded Journal Walkey Arthur J. ASAA Cooper & Kenny Dublin 1917-06-01 Incorporated Accountants' 184 Medal Journal Wallace William T. John Parker & Sons Sunderland 1916-11-04 Accountant 409 News from the Front Second-Lieutenant Royal Field Artillery Wallace William Thwaites John Parker & Sons Sunderland 1917-05-12 Accountant 462 Roll of Honour Lieutenant R.F.A. Waller H. W. ACA Newcastle-upon- 1917-05-05 Accountant 436 Reported at council Tyne Wallis A. C. ACA Stowmarket 1918-10-05 Accountant 181 Reported at council Wallis R. Edw. Judson Mills & Co. London 1917-06-01 Incorporated Accountants' 184 Wounded Journal Walter C. N. C. J. Gladwell London 1917-12-01 Incorporated Accountants' 49 Wounded Journal Walton F. A. ASAA London 1917-12-08 Accountant 449 Reported at council

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Walton Frank Arthur ASAA Lomax & Clements London 1917-11-01 Incorporated Accountants' 28 Killed in Action Second-Lieutenant Journal Walton H. G. ACA London 1917-06-09 Accountant 547 Reported at council Walton Harold W. 1918-02-01 Incorporated Accountants' 90 Killed in Action Lieutenant Journal Walton Kingsley Richard Brown & Co. Edinburgh 1917-11-01 The Accountants' Magazine 429 Honours Lieutenant Lancashire Fusiliers. Awarded the Military Cross.

Walton W. A. Walton & M'Culloch Glasgow 1916-11-01 The Accountants' Magazine 433 War Honours Sergeant Glasgow Highlanders.

Walton W. A. Glasgow 1917-03-17 Accountant 272 Roll of Honour Sergeant Glasgow Highlanders Ward George Duval Johannesburg 1918-06-01 Incorporated Accountants' 171 Killed in Action Captain Journal Ward W. W. ACA Oxford 1918-12-07 Accountant 308 Reported at council Waring Frank James K. Tattersall Chorley 1916-09-09 Accountant 219 Roll of Honour Second-Lieutenant 1/5 York and Lancaster Regiment Waring J. S. 1915-10-09 Accountant 426 Letters Warner B. O. ACA Woodford 1917-06-09 Accountant 547 Reported at council Green Warner Bernard Oldershaw ACA Price, Waterhouse & Co. 1917-06-02 Accountant 526 Roll of Honour Lieutenant Essex Regiment Warren A. A. M'Clelland, Ker & Co. Glasgow 1916-02-01 The Accountants' Magazine 98 Missing Lieutenant 8th Batt. Border Regiment.

Warren A. A. M'Clelland, Ker & Co. Glasgow 1916-02-05 Accountant 184 Roll of Honour Lieutenant 8th Border Regiment Waterhouse Frank A. Frederick R. Petty Keighley 1918-05-04 Accountant 337 News from the Front Second-Lieutenant Royal Garrison Artillery (Special Reserve) Watkins Mervyn Holmes Parsons & Jolliffe Newport 1918-10-12 Accountant 197 Roll of Honour Lieutenant Royal Field Artillery Watson F. J. CA Riddell, Stead, Graham & Winnipeg 1916-06-24 Accountant 707 Roll of Honour Lieutenant 43rd (Camerons) Battalion, Canadians. Hutchison Watson F. J. Riddell, Stead, Graham & Winnipeg, 1916-07-01 The Accountants' Magazine 327 War Honours Lieutenant Canadian Expeditionary Force. Hutchison Canada Watson John M. James Craig Edinburgh 1917-12-01 The Accountants' Magazine 487 War Honours Captain K. O. S. B.

Watson John Mitchell 1918-03-01 The Accountants' Magazine 106 War Honours Lance-Corporal 4th Battalion Royal Scots. Killed in action in Palestine.

Watson John Owen Jarvis Barber & Sons Sheffield 1917-06-16 Accountant 567 Roll of Honour Signaller York and Lancs Regiment Watson N. B. Whitson & Methuen 1915-11-01 The Accountants' Magazine 518 War Honours Private 4th Batt. Royal Scots.

Watson Robert Watson & Morrison Edinburgh 1916-02-19 Accountant 234 Roll of Honour Private 7th Battalion Seaforth Highlanders Watson Robert Watson & Morrison Edinburgh 1916-03-01 The Accountants' Magazine 149 War Honours Private 7th Batt. Seaforth Highlanders.

Watson S. F. Wederell, Trenow, Gillatt & London 1916-09-02 Accountant 199 Roll of Honour Lance-Corporal Queen's Westminster Rifles, Territorial Force Co. Watson Stanley L. Mackay & Irons Dundee 1915-10-16 Accountant 476 Roll of Honour Captain 4th Battalion Black Watch (Territorial Forces) Watson Stanley L. Mackay & Irons Dundee 1915-11-01 The Accountants' Magazine 516 War Honours Captain 4th Batt. Black Watch.

Watson T. Price, Waterhouse & Co. London 1915-08-01 The Accountants' Magazine 440 War Honours Private 4th Batt. Royal Scots.

Watson Thomas Price, Waterhouse & Co. London 1915-08-07 Accountant 176 Roll of Honour Private 4th Battalion Royal Scots Watts Percy T. 1916-12-09 Accountant 548 News from the Front Squadron Sergeant- Major Wawn F. M. ACA Sunderland 1916-07-15 Accountant 54 Reported at council Wawn Frederick Middlemost FCA Bolton, Wawn & Co. Sunderland 1916-06-17 Accountant 683 Roll of Honour Captain Durham Light Infantry Wawn Frederick Middlemost FCA Bolton, Wawn & Co. Sunderland 1916-07-01 Incorporated Accountants' 224 Killed in Action Captain Journal Wear Albert E. R. Evans Smith & Co London 1917-09-29 Accountant 241 Roll of Honour Second-Lieutenant Royal Flying Corps Webster Henry Freeman ASAA Leeds 1918-04-01 Incorporated Accountants' 128 POW Journal Weekes Arthur Nelson Russell, Harris & Co. 1918-08-17 Accountant 88 Roll of Honour Captain Royal Sussex Regiment Hampton

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Weir J. H. CA 1915-12-11 Accountant 728 Scottish Notes Captain 14th Battalion (S.) Argyll & Sutherland Highlanders

Welch John Eric Haddon Hudson Smith, Briggs & Co. Bristol 1915-10-23 Accountant 492 Roll of Honour Second-Lieutenant 8th (Service) Battalion, Lincolnshire Regiment

Wells Charles Henry ASAA Sheffield 1916-07-01 Incorporated Accountants' 224 Wounded Journal Whalley A. H. ACA Lowrey, Day & Weston Leeds 1919-01-18 Accountant 44 News from the Front Lieutenant 7th Duke of Wellington's Regiment Wheawill Edward K. E. Sudworth 1918-10-19 Accountant 212 Roll of Honour Private Artists Rifles, 28th London Wheeler A. L. D. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Private H.A.C. Reproduction of Roll of Honour Phipps & Co. plate Wheeler Stanley V. Percy A. Bates Leicester 1915-12-04 Accountant 685 Roll of Honour Private 4th Battalion Leicestershire Regiment (T.F.) Whitby E. R. ACA Clevedon 1918-05-04 Accountant 338 Reported at council White A. B. ACA London 1918-04-13 Accountant 300 Reported at council White A. S. Romanes & Munro Edinburgh 1916-12-23 Accountant 603 Roll of Honour Signaller Highland Light Infantry White A. S. Romanes & Munro Edinburgh 1917-02-01 The Accountants' Magazine 72 Missing Signaller Royal Scots.

White A. S. 1917-03-01 The Accountants' Magazine 133 Prisoner Signaller Royal Scots.

White Arthur Bryan ACA Price, Waterhouse & Co. 1918-04-13 Accountant 300 Roll of Honour Captain London Regiment White C. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 719 News from the Front Reference in Letter to Mr Phipps & Co. Hooper, reproduced in the Accountant. White C. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Private L.R.B. Reproduction of Roll of Honour Phipps & Co. plate White Cyril Goodricke, Cotman, Hooper, London 1914-12-12 Accountant 702 News from the Front Private London Rifle Brigade Phipps & Co. White Cyril Goodricke, Cotman, Hooper, 1915-06-12 Accountant 782 Roll of Honour Private London Rifle Brigade Phipps & Co. White H. J. Palmer, Haines & Co. 1917-01-27 Accountant 90 News from the Front Sergeant Royal Berkshire Regiment Whiteley J. G. ASAA W. G. Rayner & Co. London 1917-10-01 Incorporated Accountants' 6 Wounded Journal Whiting Arthur Baker & Co. Birmingham 1918-04-13 Accountant 300 Roll of Honour Second-Lieutenant North Staffs Regiment Whiting Reginald Cunynghame Reeve, Parker & Co. London 1917-06-09 Accountant 551 Roll of Honour Second-Lieutenant King's (Liverpool) Regiment

Whittaker Charles 1918-05-01 Incorporated Accountants' 148 Medal Journal Wickham H. T. ACA London 1919-08-09 Accountant 130 Reported at council Wilcox S. L. S. L. Wilcox 1917-10-01 Incorporated Accountants' 6 Wounded Journal Wilkinson Joseph ASC H. V. Davis Glastonbury 1918-12-01 Incorporated Accountants' 47 Died on Active Service Sergeant Journal Willan T. A. ACA Newcastle-upon- 1918-06-08 Accountant 419 Reported at council Tyne Willan T. A. ACA Newcastle-upon- 1918-06-22 Accountant 452 Roll of Honour Rifleman Queen's Westminster Rifles Tyne Willcock R. C. ACA Birmingham 1917-02-10 Accountant 137 Reported at council Willcock R. C. ACA Birmingham 1917-08-04 Accountant 90 Reported at council Williams E. A. M. H. L. Williams London 1917-06-01 Incorporated Accountants' 184 Wounded Journal Williams Frank Arthur ASAA Bloomer, Ford & Co. Birmingham 1918-07-13 Accountant 25 Roll of Honour Gunner Royal Garrison Artillery Williams Frank Arthur ASAA 1918-11-01 Incorporated Accountants' 26 Died from Wounds Private Journal Williams Frank Arthur ASAA Birmingham 1918-11-09 Accountant 259 Reported at council Williamson James H. CA A. & C. M. Davidson Smith Edinburgh 1918-06-01 The Accountants' Magazine 248 Wounded Second Lieutenant Royal Scots.

Wilson Alan Mowbray F. W. Smith, Riches & Co. 1916-12-30 Accountant 615 Roll of Honour Second-Lieutenant 3rd attached 8th East Surrey Regiment

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Wilson Alan Mowbray Riches, Hewitt & Co. London 1917-01-01 Incorporated Accountants' 76 Killed in Action Second-Lieutenant Journal Wilson C. Blair 1917-02-01 The Accountants' Magazine 73 Honours Captain (Temp. Canadian Highlanders. Mentioned in despatches. Major) Wilson Charles Blair CA Maxtone, Graham & Sime Edinburgh and 1917-03-17 Accountant 272 Roll of Honour Captain 42nd Battalion of the 5th Royal Canadian Montreal Highlanders Wilson Charles Percival ASAA Leeds 1918-08-10 Accountant 76 Reported at council Wilson J. D. G. & J. McBain Aberdeen 1916-09-23 Accountant 268 Roll of Honour Corporal Royal Engineers Wilson J. D. G. J. M'Bain Aberdeen 1916-11-01 The Accountants' Magazine 433 War Honours Corporal

Wilson James Gilmour Alexander M. Carstairs Glasgow 1918-01-01 The Accountants' Magazine 29 War Honours Second-Lieutenant Royal Scots Fusiliers.

Winterbottom Stanley Hey Alfred Burgess & Co. Manchester 1917-12-22 Accountant 487 News from the Front Captain 1st Battalion Lancashire Fusiliers Wise F. H. V. Fredk. B. Smart & Company 1918-02-02 Accountant 102 Roll of Honour Lieutenant Royal Flying Corps

Womersley J. W. ACA Manchester 1915-07-17 Accountant 74 Reported at council Womersley John William ACA Womersley & Tweedale 1915-06-26 Accountant 842 Roll of Honour Lieutenant 8th Manchesters (Territorials) Wood J. M. ACA Sydney 1919-01-11 Accountant 25 Reported at council Wood James 1919-08-01 The Accountants' Magazine 405 Other Independent Air Force

Wood P. B. Lindsay, Jamieson & Edinburgh 1915-07-24 Accountant 120 Roll of Honour Private 4th Battalion Royal Scots Haldane Wood P. B. Lindsay, Jamieson & Edinburgh 1915-08-01 The Accountants' Magazine 441 Wounded Private 4th Batt. Royal Scots. Haldane Woodland C. A. ACA East Grinstead 1918-10-05 Accountant 181 Reported at council Woodland Clement Arthur ACA Armitage & Norton Huddersfield 1918-09-07 Accountant 128 Roll of Honour 4th North Staffs Regiment Woodthorpe W. E. FCA London 1917-02-10 Accountant 137 Reported at council Woodthorpe William Ernest FCA Woodthorpe, Bevan & Co. London and 1917-02-24 Accountant 199 Roll of Honour Lieutenant Dorsetshire Regiment (attached Royal Berkshire Vancouver Regiment) Woodward G. Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Private 1st Surrey Rifles Reproduction of Roll of Honour Phipps & Co. plate Worling R. D. Deloitte, Plender, Griffiths & 1918-06-01 Accountant 406 News from the Front Lieutenant Gordon Highlanders Co. Worling Robert Durward Deloitte, Plender, Griffiths & London 1917-08-18 Accountant 130 News from the Front Second-Lieutenant Gordon Highlanders Co. Worthington Thomas Roughton ASAA David Smith, Garnett & Co. Manchester 1916-06-01 Incorporated Accountants' 194 Killed in Action Sergeant Journal Wortley J. Francis Joshua Wortley & Sons Sheffield & 1918-02-02 Accountant 102 News from the Front Captain Territorial Battalion of the Yorks and Lancashire Doncaster Regiment Wortley John Francis J. Wortley & Sons Sheffield 1918-04-27 Accountant 325 Roll of Honour Captain York and Lancaster Battalion Wrench J. G. ASAA Bishop 1917-08-04 Accountant 90 Reported at council Auckland Wrench John George ASAA Thomas Taylor & Co. Bishop 1917-08-01 Incorporated Accountants' 228 Killed in Action Private Auckland Journal Wright Alexander Allen ASAA Belfast 1916-07-01 Incorporated Accountants' 224 Medal Journal Wright Alexander Allen ASAA Belfast 1916-09-01 Incorporated Accountants' 272 Killed in Action Captain Journal Wright Goodricke, Cotman, Hooper, London 1915-05-29 Accountant 720 With the Colours Lance-Corporal 4th West Surrey Reproduction of Roll of Honour Phipps & Co. plate Wyatt E. F. B. ASAA 1916-07-01 Incorporated Accountants' 224 Despatches Journal Wyatt E. F. B. ASAA 1916-07-01 Incorporated Accountants' 224 Killed in Action Captain Journal Wyatt Esdaile Frederick ASAA Forbes, Forbes, Campbell & Karachi 1916-02-01 Incorporated Accountants' 101 Killed in Action Captain Burkitt Co. Ltd Journal Wyllie H. W. ACA Morrish, Grant & Co. London 1916-11-18 Accountant 464 Roll of Honour Second-Lieutenant East Lancashire Regiment

Surname Firstname Qualification Accountancy Firm Location Date of Source Page Record Rank Battalion, Regiment or Force Notes Issue (Year- Month-Day)

Wyllie H. W. ACA London 1916-12-09 Accountant 549 Reported at council Second-Lieutenant Wyllie James William Gordon Kerr, Anderson & Macleod Glasgow 1916-12-30 Accountant 620 News from the Front Lieutenant School of Mortars, 2nd Army

Wyllie Jas. W. G. Ker, Anderson & Macleod Glasgow 1917-02-01 The Accountants' Magazine 73 Honours Lieutenant Trench Mortars. Awarded the Military Cross.

Wyse James Bower & Smith Aberdeen 1916-03-01 The Accountants' Magazine 149 Wounded Private 4th Batt. Gordon Highlanders. Brief mention in the casualties list. Yelland Edward J. J. H. Glover Doncaster 1917-11-01 Incorporated Accountants' 29 Killed in Action Second-Lieutenant Journal Young Geoffrey Abbott Sellars, Dicksee & Co. London 1917-03-24 Accountant 287 Roll of Honour Lieutenant Northamptonshire Regiment Young J. E. ACA Sale 1917-05-05 Accountant 436 Reported at council