THE following have passed the Institute of Chartered Accountants of

Scotland examination of professional competence, part two, which was

held last month:

Adams, Karen Nicholson; Allan, Marianne Hope; Arthur, Roslyn Mary;

Austin, James McClellend; Bahl, Shiv; Balfour, Steven Alexander John;

Barbour, Thomas Gemmell; Bennie, Julie Mary; Benns, Phillip John;

Bethel, Pauline; Birrell, Jacquelyn Jane; Blair, Andrew James; Bothwell,

Robert William; Brown, Jennifer Louise; Burgess, Paul William; Burnett,

Paul Alexander; Burns, Lynn MacDonald; Calder, Laura Anne; Campbell,

Catriona Louise; Campbell, Fraser William James; Campbell, John

Alexander; Cervi, Antonio Gerardo; Chapman, Andrew David; Clement,

Suzanne May; Cockburn, David Richard; Collison, Agnes Craw; Connelly,

Nicola Mary; Conway, Pamela Jane; Copland, Gregor George Iain; Corbett,

Julie Carolyn; Couper, Graeme Charles; Craig, Carolyn Fiona; Crawford,

Alasdair David; Crawford-Smith, Stuart; Currie, Lana; Czarnecki,

Christine; Davidson, Gordon; Davidson, Mark John; Davies, Stephen

Telford Spencer; Deakin, Robert Andrew; Deery, Christopher; Dickson,

Roderick McEwan; Discombe, Stuart Robertson; Docherty, Judith Morris;

Donald, Mandy; Donnet, James Cameron; Douglas, Angus; Douglas, Andrew;

Duncan, Craig Melville; Dunhill, Ian Gordon; Easson, Neil Alistair;

Easton, Ian James Gordon; Evans, Katrin; Fagan, Brian; Faichnie, Thomas

Anderson; Fairley, Mark Caven John; Findlay, Kay Christine; Fitzsimmons,

Hugh John Elliot; Fleming, Douglas Barrie; Fletcher, Alan Crawford;

Forbes, Stephen Alexander; Forrester, Brian Henry; Foster, Derek George;

Fowler, Seonaid Carol; Fraser, Barry Gordon; Gallanagh, Peter; Gaunt,

Russell; Gemmell, Ian Thomas Jack; Gersh, Andrew Keir Markham; Gillies,

Kirsty; Goodwin, Gregor John; Gray, Angus Russell; Gray, Neil Colin;

Gray, Pamela Jane; Greenhill, Neil; Hair, James Gilbert; Hall, Helen

Marianne; Hamilton, David Forbes; Hanton, Debra Margaret; Hardie, Mary

Denovan; Harvey, Martin; Hebden, Christopher; Herron, Douglas; Hood,

Allan David; Hood, Gavin; Horne, Christopher Neil; Houston, Guy Alan;

Howie, David Kerr; Hughes, Alison; Hutcheon, Lesley Ann; Hyslop, Mairi

Shields; Ireland, Craig; Irvine, Stephen; Jack, Graham; Jackson, Karen;

Jain, Nina; Jessiman, Scott ; Johnston, Anne Louise; Keenan, John Joseph

Charles; Kelly, Fiona Garven; Kemp, David Miller; Kerr, Craig John;

Kerr, Stuart MacNaughton; Lang, John Henry; Lawrence, Keith Andrew;

Lawson, Stephen John; Leask, William Cameron; Lithgow, Ewan Vernon;

Littlejohn, Margaret Gillian; MacAulay, Sally; MacDougall, Karen;

MacDougall, Karen; MacMillan, Elizabeth Heather; Macarthur, Michael

Douglas; Mackie, Ian Alan; Macnaughton, Janet Louise; Malpass, Nicola

Joan; Martin, Grant; Masterton, Tracy Anne; Maxwell, Christine

Elizabeth; McCallum, Scott Alexander; McCambridge, Eileen Catherine;

McConnach, Alison Jane; McCort, Gillian Janet; McDonald, Ross Leonard;

McGregor, Alison Jane Campbell; McHugh, Paul; McIntyre, Fraser Robert;

McLuskie, Paula Ann; Menzies, David Malcolm; Menzies, Steven John;

Millican, Shaun Stanley; Milne, Brian William; Minty, Kingsley William

Fenton; Mitchell, David Alexander; Moore, Jonathan Brian; Morrison,

Averil Clarie; Morton, Richard James; Murdoch, Ian; Murray, Ian ;

Murray, John Fraser; Nelis, Yvonne Mary; Nelson, Frances Claire; Nield,

Anthony William; Niven, Gary; Nussey, Andrew Thomas; O'Donnell,

Jennifer; Oliver, Jane Kathleen; Orr, Colin Thomas; Park, Bryan; Parker,

Antony Edward James; Paterson, Andrew Stuart Weir; Patterson, Louise

Elizabeth; Pearson, Russell Telford; Porter, Grant; Reilly, Linda Anne;

Ritchie, Andrew; Robertson, Stuart Alexander Main; Rose, Mhairi

Elizabeth; Sands, Graeme James; Scott-Brown, Michael; Scrimgeour, Joanne

Helen; Sempill, Colin Douglas; Shah, Monika; Sharp, Yvonne Easton; Shaw,

Derek Robert; Shepherd, Peter Edward; Simmie, Charlotte Elizabeth

Leighton; Simpson, Neil Allan; Sinclair, Steven James; Smart, Alison

Elizabeth; Smith, Andrew Thomas; Sneddon, Agness Cullen; Steel, Irene

Agnes; Stewart, James; Strachan, Kevin George; Sutherland, Diana;

Sutherland, Elaine Janet; Thom, Heather Roberton; Thomas, Denise

Elisabeth; Thomson, Fiona Elizabeth; Thomson, Joy Helen; Thomson, Julie

Mary; Tough, Martin; Trotter, Melanie Katherine; Walker, Andrew William;

Wallace, Karen Elizabeth Anne; Walsh, Aidan Michael; Webster, Ian

Anderson; Welch, Alison Elizabeth; Welch, Heather Margaret; Williamson,

Paul Richard; Wright, Susan Lesley; Wylie, Bronwyn Catherine.