In 1970 she was the first female to be appointed a partner in the male-dominated field of international accountancy firms, and in 1979 she was the first woman member of the Council of the Institute of Chartered Accountants of Scotland, having previously chaired the institute’s Lady Members Group. She served on the council until 1984.

She was the third of six children of James and Jean Macluskie. Having been evacuated to Gartmore village during the war, she attended Jordanhill College School on returning to Glasgow.

MacGregor qualified as a chartered accountant in 1948, having trained with Chrystal McIntyre, a Glasgow-based firm. In December 1949 she joined the Glasgow office of Peat, Marwick, Mitchell & Co (now KPMG). She thrived in this environment and stayed with the firm for 38 years, accepting a partnership in the Scottish offices in 1970.

MacGregor was one of the last great generalists in the profession. She was equally at home dealing with accounting and auditing problems, complex tax matters, investigations into companies’ affairs or personal tax, areas now regarded as specialisms. She had an incisive mind and great powers of persuasion, besides being determined. Her clients, whether large international or national firms, local businesses or personal tax clients, all held her in great respect.

Despite her portfolio of international clients MacGregor never lost her empathy for local family-owned businesses, where she developed many long-lasting relationships. She was also a steadying hand in the running of the Scottish practice at Peats.

In her early days at Peats she met the man who was to become her husband, Ian MacGregor, who had trained with the firm. They married in 1951 -- a rock solid and hugely happy partnership that was to span the next 51 years. MacGregor came from the west end of Glasgow while Ian hailed from the south side. When they married they settled in the west end and remained there all their married life.

When her children Douglas and Gregor came along, MacGregor, with Ian’s support, realised she would need to organise her life efficiently in order to continue her career. The family purchased a large house large enough to contain a separate flat for MacGregor’s parents. A combination of live-in nannies and housekeepers plus her parents keeping an eye from their flat provided a secure mechanism for her to bring up the boys while coping with her career.

At home and at work, MacGregor was a master of organisation and became an inspiring role model for the young women coming behind her. She was caring and conscious of her responsibilities to the staff, particularly the young, trying to ensure the students received the right training and appropriate career advice.

Outside work, MacGregor’s interests always included her family. She was particularly fond of the Scottish countryside and found a holiday home in Galloway close to sandy beaches, which the children thought superb. This quickly became somewhere the whole family could relax and spend time together.

It was in Galloway that MacGregor took up painting, becoming an enthusiastic artist. This was an interest which flourished when she had more time, in the years after she retired. She had a good eye, knew what she liked and over the years built up an interesting collection which gave her much pleasure.

Another passion was clothes and she enjoyed nothing more than reviewing the latest arrivals. She was a good customer of her favourite shops. Not only was she always the first to hear of something special, but she would typically buy it before anyone else knew about it.

MacGregor was a strong woman who knew from her early days what she wanted to achieve. Her determination and enthusiasm infected all aspects of her life. When Ian began to lose his eyesight and was no longer able to drive, she sat and passed her driving test in her seventies so that she could take on a task he had always performed. She had a strong sense of family, and brought her formidable organisational skills into family holidays and parties too. MacGregor loved nothing better than hosting large family gatherings, or social functions for Peats.

MacGregor retired as a partner from KPMG on September 30, 1987. Her beloved husband, Ian, died in 2002 and she is survived by her two sons, two grandchildren

and her youngest brother, Ronnie.