EXAMINATION PASSES: INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND

We congratulate all the students who passed the Test of Professional Expertise examination, the final level examination formembership of ICAS.

This is a challenging examination comprising a multi-discipline case study in which students are required to demonstrate their ability to apply the breadth of technical knowledge they have acquired to date. The examination is specifically designed to test a student's ability to solve problems and to provide solutions in real-life situations.

In preparation for the examination, CA Education provides all students with three weeks of interactive in-house courses, which introduce a wide range of business scenarios. The examination is the culmination of at least three years' intensive training.

Students successful in this examination are commended for having demonstrated their ability to work with and to explain complex financial data. They will have shown a clear capacity to communicate effectively with the range of professional and business people they may encounter as a chartered accountant.

PRIZE WINNERS

JC BURLEIGH PRIZE (for the candidate whose performance was judged to be first in order of merit and sufficiently meritorious) Dr Gordon Henry Joseph Cole, BSc, Ernst & Young LLP, London. University of Manchester, 1995.

JAMES M COWIE PRIZE (for the candidate whose performance was judged to be second in order of merit and sufficiently meritorious) David Parker Biggans, BA(Hons), Deloitte & Touche LLP, Glasgow. University of Strathclyde, 2000.

VICTOR MCDOUGALL PRIZE (for the candidate whose performance was judged to be third in order of merit and sufficiently meritorious) Linda Fry, BCom, Ernst & Young LLP, Edinburgh.

University of Edinburgh, 2002 CJ WEIR PRIZE (for the candidate whose performance was judged to be fourth in order of merit and sufficiently meritorious) David Christopher Seymour Elwell, BSc, Ernst & Young LLP, London. Loughborough University, 2002 HELEN SOMERVILLE PRIZE (for the candidate whose performance was judged to be fifth in order of merit and sufficiently meritorious) Alex David George Marsh, BA, PricewaterhouseCoopers LLP, London.

Prizes will be presented with the Institute's annual awards ceremony in 2006).

TEST OF PROFESSIONAL COMPETENCE PASSES

Adams, Richard Albert Henry, BSc, of Ernst & Young LLP, Bristol; Aithie, Graeme Alexander, MA, of PricewaterhouseCoopers LLP, London;

Aldridge, James Francis, BA, of Ernst & Young LLP, London; Allan, Derek , BAcc, of Tenon Ltd, Kirkcaldy; Allison, Steven , BA, of PKF, Glasgow;

Anderson, Nicola Pamela, BA, of Hall Morrice, Aberdeen; Andrews, Morenys Ruth, BSc, of Ernst & Young LLP, Aberdeen; Antoniades, Nicolas Kyriacou, BEng MSc, of J P Morgan Chase Bank, London; Arbuckle, Simon James, BSc, of Deloitte & Touche LLP, Glasgow; Archer, Grant Withers, BAcc, of KPMG LLP, Glasgow; Archer, Joanne , BA, of PricewaterhouseCoopers LLP, London;

Ardley, Lucie Claire, BA, of KPMG LLP, Leeds;

Arthur, Gillian, BAcc, of PricewaterhouseCoopers LLP, Glasgow; Arthur, Jonathan Eric, BA, of PricewaterhouseCoopers LLP, Glasgow; Atkins, Emily Jane, BA, of PricewaterhouseCoopers LLP, London; Auge, Xavier, BSc, of Ernst & Young LLP, Birmingham; Baillie, Louise Jane, BSc HONS, of Ernst & Young LLP, Manchester; Bain, William George Frederick, of Ernst & Young LLP, London;

Baker, Edward Albert James, BSc, of Ernst & Young LLP, London; Baldrey, Suzannah Elizabeth, BSc, of PricewaterhouseCoopers LLP, London;

Barcley, Debbie , MA, of Grant Thornton UK LLP, Edinburgh; Barlow, Nicholas James, BSc, of PricewaterhouseCoopers LLP, London; Barnaby, Paul Robert, BA, of Ernst & Young LLP, London;

Barnes, Abigail , MA, of Deloitte & Touche LLP, Edinburgh; Barnes, Alexander Graham De Courcy, MA, of Moore Stephens, London; Barton, Elizabeth Lucy Orr, BSc(Hons), of PricewaterhouseCoopers LLP, London; Baynes, Emma May Dacres, BA, of PricewaterhouseCoopers LLP, London; Beaumont, Jamie Adam, BA, of PricewaterhouseCoopers LLP, London; Becket, Gillian Margaret, BA, of PricewaterhouseCoopers LLP, Edinburgh; Bell, Jennie Louise, BAcc, of Grant Thornton UK LLP, Glasgow; Benson, Nicholas , BA, of KPMG LLP, London; Berry, David James, BA, of Ernst & Young LLP, London; Beswick, Joseph Peter, LLB, of PricewaterhouseCoopers LLP, Derby; Biggans, David Parker, BA, of Deloitte & Touche LLP, Glasgow; Billington, Sean David, Meng, of PricewaterhouseCoopers LLP, Derby;

Bilsland, Katie Hunter, BA, of Ritson Smith, Aberdeen; Bishop, Hannah Claire, BSc, of Baker Tilly, Chelmsford; Bisset, Claire Louise, MA, of Scott-Moncrieff, Edinburgh; Black, Susan Margaret, of Scott-Moncrieff, Glasgow; Bliss, Robert James, BA, of Ernst & Young LLP, London; Blomerley, Benjamin Samuel Rodney, MChem, of Ernst, &, Young LLP, Manchester; Bogie David Chalmers, MA, of Chiene &, Tait, Edinburgh; Bolus Richard, William, BSc, of PricewaterhouseCoopers LLP, Birmingham; Bonham, Michael Francis, BA, of PricewaterhouseCoopers LLP, London;

Boyle, Chris Colin, BSc(Hons), of Scott-Moncrieff, Glasgow; Brierley, Victoria, Jane, MEng, of Ernst, &, Young LLP, Manchester; Briggs, Sarah Helen, BA, of PricewaterhouseCoopers LLP, Derby;

Broatch, Adam James, BSc MSc, of Ernst & Young, LLP, Edinburgh; Brooks , Michelle Eveline, BA, of PricewaterhouseCoopers LLP, London; Brown, Alexandra Catherine, BSc, of PricewaterhouseCoopers LLP, Derby; Brown, Clare Birnie, LLB, of KPMG LLP, London; Brown, Clare Louise, MA, of Cowan & Partners, Edinburgh; Brown, Deborah, BA, of McLay McAlister & McGibbon Glasgow;

Brown, Gillian Suzanne, BSc, of PricewaterhouseCoopers LLP, Edinburgh; Brownlee, Alison Margaret, BA , of PricewaterhouseCoopers LLP, Aberdeen; Bryan, Rebecca Louise, BA, of PricewaterhouseCoopers LLP, London; Brydon, Daniel, of PricewaterhouseCoopers LLP, London;

Buchan, Ian, BCom, of PricewaterhouseCoopers LLP, Edinburgh; Buchanan, Jennifer, BAcc, of Tenon Ltd, Grangemouth; Burns, Andrew John, BSc, of Ernst, &, Young LLP, Luton; Byrne, Denise, BA, of Campbell Dallas, Glasgow; Cameron, Helen Young Wilson, BA, of PricewaterhouseCoopers LLP, Glasgow; Camilleri, Matthew Alan, BSc, of PricewaterhouseCoopers LLP, London; Carlin, Joanne, BAcc, of Scott-Moncrieff, Glasgow; Carswell, Gregg William, BCom, of Chiene & Tait, Edinburgh; Carver, Harry, MSci, of Ernst & Young, Jersey; Cawdron, Edward James, MMath, of Ernst & Young LLP, Birmingham; Chadwick, Bradley Ewan, of KPMG LLP, London; Chan, Kevin King Man, BSc, of Grant Thornton UK, LLP, Cheltenham; Ching Li, Lien, BSc, PHD, of KPMG, Tax Business School, London; Choat, Jayne Young, BAcc, of Hardie Caldwell , Glasgow; Chopra, Vishal, BAcc, of PricewaterhouseCoopers LLP, Edinburgh; Chuah, Siong Yiaw, BA, of

Ernst & Young, LLP, London; Clark, Julie Anne, BSc, of PricewaterhouseCoopers LLP, Uxbridge; Clark, Steven Ross, BSc, of PricewaterhouseCoopers LLP, London; Clark, Stuart John, BA, of Ernst & Young LLP, Luton; Clarke, Elizabeth Margaret Alice , MA, of Ernst & Young LLP, London; Cleary, Susan, BA, (Hons) of KPMG LLP, Glasgow; Clifford, Matthew James, BSc, of Hewlett-Packard SA, Bracknell;

Cockburn, Lindsay Stuart, BSc, of PricewaterhouseCoopers LLP, Edinburgh; Colclough, Nicola Jayne, of PricewaterhouseCoopers LLP, Reading; Cole, Gordon Henry Joseph, BSc , of Ernst & Young LLP, London; Cole, Heather Medina, BA, of Ernst & Young LLP, Nottingham; Collins, Jane Louise, BA, of PricewaterhouseCoopers LLP, Glasgow; Cooper, Jane Louise, BSc, of PricewaterhouseCoopers LLP, Birmingham; Cooper, Matthew, Charles, BSc (Hons), of PricewaterhouseCoopers LLP, Edinburgh; Corbett, Stewart Alexander, BEng, of BDO Stoy Hayward LLP, Glasgow; Corry, Thor Robert Michael, of PricewaterhouseCoopers LLP, London; Corstorphine, Shane Alexander, MEng, of PricewaterhouseCoopers LLP, London; Couch, Stuart Jon, BA, of PricewaterhouseCoopers LLP, London; Coupe, Lisa, BSc.

of Ernst & Young, Guernsey; Craggs, Simon Oliver, BSc, of PricewaterhouseCoopers LLP, London;

Craig , Lorna, MA, of Ernst & Young LLP, Glasgow;

Cruickshank, Graham David, BA (Hons) of PricewaterhouseCoopers LLP, Aberdeen; Crumpler, Matthew Philip, BSc, of Ernst & Young LLP, Luton;

Cullen, Adam, BAcc, of Baker Tilly, Edinburgh;

Davidson, Kerri, MA, of Ernst & Young LLP, Edinburgh; Davies, Graham Rhodri, BSc, of Ernst & Young LLP, Luton; Davies, Laura Patricia, MA, of Dalgliesh & Tullo, Edinburgh; Davis, Edwina Sarah, MChem, of Ernst & Young LLP, London;

Dawes, Jodie Lee, MA, of PricewaterhouseCoopers LLP, Aberdeen; Dawson, Stephanie Rachel, MEng, of PricewaterhouseCoopers LLP, London;

Deacon, Julie Elizabeth, BA, (Hons) of Ernst & Young LLP, London; Delaney, Mark David, LLB(Hons), of KPMG LLP, Edinburgh; Dewars, Karen, BAcc, of Henderson Loggie, Dundee; Dhot, Rishi Singh, BA, of PricewaterhouseCoopers LLP, Uxbridge; Dickie, Jennifer, of PricewaterhouseCoopers LLP, London; Dixon , Christopher James, BA, of Ernst & Young LLP, Birmingham; Dixon, Gareth John, MPhys, of PricewaterhouseCoopers LLP, Birmingham; Dosanjh, Manprit Singh, BSc, of Ernst & Young LLP, London; Drummond, Keith Allan, of Ernst & Young LLP, Aberdeen; Duncan, Annette, MA, of Cowan & Partners, Edinburgh;

Duncan, Barbara Ann, BA, of Williamson & Dunn, Aberdeen; Dunn, Andrew Richard, MEng, of PricewaterhouseCoopers LLP, Aberdeen; Dunn, Malcolm James Shiel, BSc, of PricewaterhouseCoopers LLP, Glasgow; Dunwoody, Alison Ruth, BSc, of PricewaterhouseCoopers LLP, Edinburgh;

Eagleson, Susan, BA, of Tenon Ltd, Glasgow;

Edgar, Hannah Mairi, BCom, of PricewaterhouseCoopers LLP, Glasgow; Edwards , Christina Ilona, BA, of Ernst & Young LLP, Bristol; Elgott, Jonathan Neil , of Ernst & Young LLP, London;

Elliott, Mark James, BAcc, of Deloitte & Touche LLP, Glasgow; Elphick , Louise, BSc, of Ernst & Young LLP. Luton; Elwell, David Christopher Seymour, BSc , of Ernst & Young LLP, London; Emery, Ryan David, BSc, of Ernst & Young LLP, Birmingham; Evans, Lynne, BCom, of Baker Tilly, Edinburgh; Evans, Michael Simon, BSc, of Ernst & Young LLP, Leeds; Evans, Thomas Iain, BSc, of Ernst & Young LLP, London; Evans, Victoria Jane, BSc, of Ernst & Young LLP, London; Fairs, Robert Edward, BA, of Ernst & Young LLP, London;

Fasade, Gbolahan, MA, MSc, of Ernst & Young LLP, Birmingham; Fenwick, Laura Elizabeth Rachel, BSc , of Ernst & Young LLP, Birmingham;

Ferguson, Caroline Anna, BA, of PricewaterhouseCoopers LLP, London; Ferguson, Colin Iain Stewart, BSc , of Henderson Loggie, Dundee; Ferguson , John Stephen, BSc, of ISIS Asset Management, Edinburgh; Finch, Michael Graham, BSc, of Ernst & Young LLP, London; Findlay, Alastair Michael Stewart, BA, of PricewaterhouseCoopers LLP, London; Fisher, Emily Jane, MA, of KPMG LLP, Glasgow; Fitzpatrick, James Paul, MA, of Bird Simpson & Co, Dundee; Fitzsimons, Lewis, of Ernst & Young LLP, London; Foster, Benjamin Keir, BSc, of Ernst & Young LLP, London; Fowler, Nicholas John, BSc, of Ernst & Young LLP, London; Frankum, Thomas Charles, Meng, of Ernst & Young LLP, London; Fraser, Peter John, of PricewaterhouseCoopers LLP, London; Fretwell, Russell William, BSc, of PricewaterhouseCoopers LLP, Derby; Fry, Linda, BCom, of Ernst & Young LLP, Edinburgh; Gagg, David James , BSc, of, Ernst & Young LLP, London;

Gamble, Benjamin James, BA, of PricewaterhouseCoopers LLP, Birmingham; Garan, Svetlana Alexandrovna, BA, of Ernst & Young LLP, Luton; Garcha, Harpreet, MEng, of Ernst & Young LLP, London;

Gaskell, Peter John, MChem, of KPMG, Tax Business School, London; George, Steven Richard, MA, of Deloitte & Touche LLP, Aberdeen; Gerrard, Adam, BA, of Ernst & Young LLP, London; Gerrard, Neil Stuart , BA , of Meston Reid & Co, Aberdeen; Gibbons, Kevin, BSc, of Deloitte & Touche LLP, Glasgow; Gibson, Fiona Michell BAcc, of Johnston Carmichael, Elgin; Gilder, Murray, BCom, of Tenon Ltd, Edinburgh; Giles, Wendy Selena, BSc, of PricewaterhouseCoopers LLP, London; Gillespie, Julie, BSc(Hons), of PricewaterhouseCoopers LLP, Glasgow; Goh, Luke, BAcc, of Ernst & Young LLP, London; Gordon, Aileen Elizabeth, BAcc, of PKF. Glasgow; Gorrie, Martin Robert, BAcc, (Hons) of Henderson Black & Co, Cupar; Graham, Michala, AAt, of Barrie Scott Ltd, Bathgate; Grant, Fiona Mary, BA, (Hons), of KPMG LLP, Aberdeen; Grassick, Rachael Ann, BSc, of Deloitte & Touche LLP. Glasgow; Gray, Alexander, BA, of KPMG LLP,

London; Greenan, Ashleigh Joanne, LLB, of Deloitte & Touche LLP, Edinburgh;

Greenhall, Matthew John, BSc, of Ernst & Young LLP, Birmingham; Gregoriou, Nicholas, of Ernst & Young LLP, London; Griffith, Marit Campbell, BCom, of Ernst & Young LLP, Glasgow; Grimmond, Neil Colin, BA, of PricewaterhouseCoopers LLP, Glasgow; Grimwood , Helen Margaret Louisa, BA, of PricewaterhouseCoopers LLP, London; Hadjivasili, Nasia, of Ernst & Young LLP, London; Hadjizacharias, Zacharias, BA, of KPMG LLP, Bristol; Haensel, Gemma Louise, BA, of PricewaterhouseCoopers LLP, London; Hallam, James Michael, MSci, of PricewaterhouseCoopers LLP, Derby; Hamilton, Morag, of PKF, Edinburgh;

Hammond, Nicola, BA, of Ernst & Young LLP, London; Harling, Isla Clare, MEng, of PricewaterhouseCoopers LLP, London; Harper, Jonathan Mark, BA(Hons), of PricewaterhouseCoopers LLP, Uxbridge; Harrison, Gavin Jonathan, BSc, of PricewaterhouseCoopers LLP, Edinburgh; Harrison, Luke Alexander, BSc, of Deutsche Bank, London;

Harrison, Margaret Jane Marshall, of Johnston Carmichael, Elgin; Hasson, Paul Joseph, BSc, of Ernst &, Young LLP, London; Heaton, Martin Donald , Bsc, (Hons), of Ernst &, Young LLP, London;

Henderson, Elaine Aird, BSc, of Bannerman Johnstone, Maclay, Glasgow; Henderson, Georgina, BA, of PricewaterhouseCoopers LLP, London;

Herbert, Alastair Ian, BAcc, of Tenon Ltd, Grangemouth; Hertrich, Graham, BA, of Ernst & Young LLP, Leeds; Hew, Kok-Hoong, of PricewaterhouseCoopers LLP, London; Higham, Kerri Suzanne Alwyn, BAcc, (Hons), of PricewaterhouseCoopers LLP, Edinburgh; Hobden, Richard Andrew, BA, of KPMG LLP, Crawley; Hodgson, Claire Nadine Sarah, BSc (Hons), of PricewaterhouseCoopers LLP, Uxbridge; Hodgson, Laura, BSc, of PricewaterhouseCoopers LLP, London;

Hoffman, Kai Lear, BSc, of Ernst & Young LLP, London; Howard, Lyndsey Anne, BA, of PricewaterhouseCoopers LLP, Glasgow; Hughes, David Stephen, BSc, of Ernst & Young LLP, Edinburgh;

Hughes, Kevin, LLB, of PricewaterhouseCoopers LLP, Edinburgh; Hunt, Jonathan Robin, BSc, of PricewaterhouseCoopers LLP, London; Hunter, Douglas William Hill, BCom, of Scott-Moncrieff, Edinburgh; Hutcheon, Craig William, MA, of KPMG LLP, Aberdeen; Hutchison, Ruth Mairi, BCom, of PricewaterhouseCoopers LLP, Edinburgh; Hutton, Laura, BAcc, of Scott &, Paterson, Edinburgh;

Hutton, Zoe Bruce, BA, of Ernst & Young LLP, Exeter; Ichiki, Noriko, of Ernst & Young LLP, London; Jackson, Hilary, BA , of KPMG LLP, Glasgow;

Jagpal, Gurpreet Singh, BA, of Ernst & Young LLP, Leeds; James, Catherine Rebecca, BSc, of PricewaterhouseCoopers LLP , London; Jarvie, Karen Elizabeth, LLB, of Ernst & Young LLP, Glasgow;

Jesky, Jonathan Matthew, BCom, (Hons) of PricewaterhouseCoopers LLP, Edinburgh; Johnson, Alan, BA, of Dand Carnegie & Co, Dundee; Johnson, Keith Douglas, MA, of PricewaterhouseCoopers LLP, Derby; Johnson, Kevin Douglas , BSc, of Deloitte & Touche LLP, Edinburgh; Johnston, Judd John Hughes, BAcc, of PricewaterhouseCoopers LLP, Glasgow; Johnstone, Craig, of Baker Tilly, Glasgow; Joseph, Ben Ian, BA, of Ernst & Young LLP, London; Kaembe, Chiluba Annette, BA, of PricewaterhouseCoopers LLP, Birmingham; Kalenzi, Paul, BA , of KPMG, LLP, London;

Karelis, Nicholas, BA , of Ernst & Young LLP, London; Kayali, Wael, MSc BSc, of Ernst & Young LLP, London; Keller, Leon Ben Asher, BSc, of PricewaterhouseCoopers LLP, Birmingham; Kelly, Martin Benjamin, BSSoc, of Ernst & Young LLP, London; Kennedy, Rory Alexander Murray, BCom, of Deloitte & Touche LLP, Glasgow; Kennedy, Susan Jayne, BAcc, of Chiene & Tait, Edinburgh;

Khan, Syeed Ur Rahman, LLB, of Ernst & Young LLP, London; Kilpatrick, Thomas Henry Cameron, BSC, of Ernst & Young LLP, London; Klein, Kevin, of PricewaterhouseCoopers LLP, London; Konstantinova, Elena, BSc, of KPMG LLP, London;

Korusoy, Deniz Soyer, BSc, of Ernst & Young LLP, London; Laird, Shona Eileen, BA, of Williamson & Dunn, Aberdeen; Laker, Paul Edwin, BSc, of PricewaterhouseCoopers LLP, London; Lakey, Tom Richard, BCom, of PricewaterhouseCoopers LLP, London; Lam, Lisia Dawn, BSc, of Ernst & Young LLP, London; Lambert, Katherine Claire, BSc, of Ernst & Young LLP, London; Lambert, Laura, Emily, BA, of PricewaterhouseCoopers LLP, London; Landsman, Joanna Louise, BA (Hons), of Ritson Smith, Aberdeen; Lane, Christopher David, BA, of Ernst & Young LLP, Nottingham; Lang, Gary William, BA, of McAllisters, Glasgow; Langham, Kathryn Sarah, BSc, of Ernst & Young LLP, Manchester; Lau, Hsu-sing, BA (Hons), of Alexander Sloan, Glasgow; Lawrence, Ian, of PricewaterhouseCoopers LLP, London; Lawrence, Louise, Bacc, of PricewaterhouseCoopers LLP, Glasgow;

Lawson, Gareth James, MEng, of KPMG LLP, Manchester; Lawson, Nadia, BA, of PricewaterhouseCoopers LLP, Uxbridge; Lawson, Nicola Ann , BA (Hons), of Manson & Partners, Dumfries;

Lee, Jonathan Charles, MA, of Standard Life Assurance Co, Edinburgh; Leicester-Thackara, George James, MEng, of PricewaterhouseCoopers LLP, London; Leitch, Elaine Hamilton, BA, of Deutsche Bank AG, London; Lewis, Esther Louise, BCom, of PricewaterhouseCoopers LLP, London;

Li, Fook Donald, BSc, of Ernst & Young LLP, London; Li, Kayu, LLB MA, of KPMG LLP, Edinburgh;

Limmer, Andrew John, MA, of Deloitte & Touche LLP, Edinburgh; Lindesay, Zoe Patricia, BA, of Ernst & Young, Guernsey; Lindsay, Susan Elizabeth, BA, of KPMG LLP, Glasgow; Lints, Peter John, MA, of PricewaterhouseCoopers LLP, Edinburgh; Litherland, Michelle Julie, BA, of Ernst & Young LLP, Manchester; Llewelyn, Gwyn, BSc, of PricewaterhouseCoopers LLP, Birmingham;

Lloyd, Iain David, BAcc, of Tenon Ltd, Perth;

Loudon, Hugo John Hope, BA, of PricewaterhouseCoopers LLP, Uxbridge; Lui, Darren Wang Yip, BSc, of Ernst & Young LLP, London; Lunn, Matthew David, BA, of Moore Stephens, London;

MacArthur, James Andrew, MEng, of Ernst & Young LLP, London; MacBride, Stewart Robert, MA, of Scott & Paterson, Edinburgh; Mackay, Rowan Louise, of PKF, Edinburgh; Mackintosh, Heather, BAcc, of Findlay & Company, Dundee;

Maclachlan, Alastair Keir, BA(Hons), of Deloitte & Touche LLP, Edinburgh; MacLean, Victoria, MA, of Whitelaw Wells, Edinburgh; Macleod, Jillian Ashley, BSc, of Deloitte & Touche LLP, Glasgow; Madhvani, Jai, of PricewaterhouseCoopers LLP, London; Mahmood, Kiren, BSc, of Ernst & Young LLP, Birmingham; Main, Deborah Anne, of PricewaterhouseCoopers LLP, Glasgow; Maini, Zubin Olof, BA, of PricewaterhouseCoopers LLP, London;

Makh, Gurpreet Singh, BSc, of PricewaterhouseCoopers LLP, Uxbridge; Makwana, Sunil Richard Ramnik, BA, of KPMG, Tax Business School, London; Marchant, Andrew, BA, of Ernst & Young LLP, London; Marion, Luke Carl, of Ernst & Young LLP, Reading; Marsh, Alex David George, BA, of PricewaterhouseCoopers LLP, London; Marshall, Andrew, BA, of Ernst & Young LLP, Nottingham;

Marshall, Jennifer Lesley, BSc, of Royal Bank of Scotland. Edinburgh; Marshall, Ross William, BAcc, of PricewaterhouseCoopers LLP, Glasgow;

Martin, Daniel Joseph, BSc, of Gerber Landa & Gee, Glasgow; Martin, Douglas Robert, MA, of Anderson Anderson & Brown, Aberdeen; Martin, Lorna Ann, BA, of Moore Stephens, London; Martin, Pamela Jane, BA, of Ernst & Young LLP, Glasgow; Martini, Ilaria, of PricewaterhouseCoopers LLP, London; Maskell, Susie Deborah, BA, of Ernst & Young LLP, London; Maslin, Paul Richard, of Ernst & Young LLP, Reading; Mathers, Kevin Grant, MA, of Ernst & Young LLP, Aberdeen;

McCann, Gillian Peta, of PricewaterhouseCoopers LLP, Derby; McClure, Hester Isabel, BA, of PricewaterhouseCoopers LLP, Edinburgh; McColgan, Kirsty Jane, BAcc, of Campbell Dallas, Paisley; McErlane, Christopher, BCom, of Whitelaw Wells , Edinburgh; McEwan, Robert Grant, BAcc, of Scott-Moncrieff, Glasgow; McGhie, Stuart David, BA, of Hardie Caldwell, Glasgow; McGill, Victoria Margaret Irene, BA, of PricewaterhouseCoopers LLP, London; McGowan, Judith Maria Alexandra, BA, of Ernst & Young LLP, London; McGraw, Darrell Vivian, BA, of PricewaterhouseCoopers LLP, London; McHardy, Fraser Myles, BCom, of Deloitte & Touche LLP, Edinburgh; McInnes, Christopher Joseph, BAcc, of Gerber Landa & Gee, Glasgow; McKenzie, Jill Ann, BCom, of Chiene, & Tait , Edinburgh; McLaughlin, Gerald Christopher , of Wylie & Bisset, Glasgow; McLellan, Margaret Louise, BSc, of PricewaterhouseCoopers LLP, Uxbridge; McMahon,

Victoria, BCom, of KPMG LLP, Edinburgh; McParland, Louise Catherine, BA, of Ernst & Young LLP, Belfast; Meechan, Kevin, BAcc, of BDO Stoy Hayward LLP, Glasgow;

Meldrum, Sarah Elizabeth, MA, of Deloitte & Touche LLP, Edinburgh; Metcalf, James Thomas, BA, of Ernst & Young LLP, London; Meyrick, Neil Simon, BA, of Ernst & Young LLP, Southampton;

Michaels, Allen Edmond, BSc, of Ernst & Young LLP, London; Milne, Mhairi Anne , BAcc MMus, of PKF. Glasgow; Mistry, Manoj, BSc, of Tenon Ltd , Leicester; Mitchell, Vanessa, Victoria, BSc, of PricewaterhouseCoopers LLP, London; Moir, Stewart Cecil, BA , of Simpson Forsyth, Aberdeen;

Moore, Faye Lorna, MEng, of Ernst & Young LLP, Nottingham; Moore, Guy Edward, BA, of PricewaterhouseCoopers LLP, London; Moore, Sally, BA, of KPMG LLP, London; Morgan, Benjamin Nicholas, of PricewaterhouseCoopers LLP, London; Morris, Victoria, BSc, of Ernst & Young LLP Birmingham; Morrison, Julie Kerr, BA, of Baker Tilly. Glasgow; Motherwell, Gary, BA of McLay McAlister & McGibbon, Glasgow; Mowat, Alix, BSc, of PricewaterhouseCoopers LLP, Derby;

Moynehan, Gary John Scott, BA, of Ernst & Young LLP, Southampton; Muir, Matthew Ian, BSc, of PricewaterhouseCoopers LLP, London; Muirhead, Iain, BAcc, of Scott-Moncrieff, Edinburgh;

Mujeeb, Mohammed Zohaib, BSc, of Ernst & Young LLP, London; Munday, Richard, BSc(Hons), of McCabes , Edinburgh; Musgrove, Christopher Andrew, BA (Hons), of Ernst & Young LLP, London;

Nelson, Katherine Jane, BSc, of PricewaterhouseCoopers LLP, London; Newberry, Sarah Catherine, BA, of PricewaterhouseCoopers LLP, London; Newbold, Simon John, BA, of Ernst & Young LLP, Luton; Nicol, Grant James, BA, of Morris, & Young, Perth; Nicoll, Marie Anne, BAcc, of Standard Life Assurance, Edinburgh; Nicolle, Hubert Jacques Langlois , BSc, of Ernst & Young, Guernsey; Nikolayeva, Elena, BA , of PricewaterhouseCoopers LLP, London; North, Alyn Rhys, MSc, of PricewaterhouseCoopers LLP, London;

O'Brien, Lauren, BSc, of PricewaterhouseCoopers LLP, Glasgow; O'Brien, Steven, BSc, of Deloitte & Touche LLP, Edinburgh; Ockendon, Mark, BAcc, of Deloitte & Touche LLP, Glasgow;

O'Connell, John Finbarr, BA, of Ernst &Young LLP, London; O'Donnell, Claire Ann, BA, of Deloitte & Touche LLP, Glasgow; O'Donnell, Joanne Elizabeth, MA, of PricewaterhouseCoopers LLP, Edinburgh; O'Hagan, Catherine Mary, BA, of Bell Barr & Company, Glasgow; Oliver, Alix Carmichael, BAcc, of Henderson Loggie, Dundee; O'Neill, Carrie Jane, BA, of PricewaterhouseCoopers LLP, London; Ozdamar, Liza Victoria, BSc, of Ernst & Young LLP, London; Pais, Rowan Robert, BSc, of KPMG, Tax Business School, London; Papworth, Lesley, BA, of Deloitte & Touche LLP, Edinburgh;

Parker, Neil Martin, BSc (Hons), of Ernst & Young LLP, London; Pascall, Ian Philip, BAcc, of Tenon Ltd, Edinburgh; Patel, Ashish, BSc, of Ernst & Young LLP, London; Patel, Nikhil Mahendra, BSc, of PricewaterhouseCoopers LLP, London; Patel, Sahul, BSc, of PricewaterhouseCoopers LLP, London; Patel, Samir Kishor, BSc, of Deloitte & Touche LLP, Southampton; Paterson, Stewart Edward, BA, of PricewaterhouseCoopers LLP, London; Peacock, Benjamin John, BA, of Ernst & Young LLP, Leeds; Pearce, Graham Peter, BSc, of KPMG LLP, Leeds; Perkins, Adam Christopher, BA, of PricewaterhouseCoopers LLP, London;

Phillips, Victoria Claire, BA, of PricewaterhouseCoopers LLP, Uxbridge; Pinder, Richard Charles, MA, of PricewaterhouseCoopers LLP, Uxbridge;

Pisano, Tina Barbara, BA, of, Moore Stephens, London; Potter, Jacqueline, BA, of Ernst & Young LLP, Bristol; Potter, Patrick, of Ernst & Young LLP, Reading; Pow, Lynsey, BSc, of Haines Watts, Glasgow; Preston, Simon Luke, BA, of Grant Thornton UK LLP, Glasgow; Pulling, Katharine Mary, of PricewaterhouseCoopers LLP, Birmingham; Pyshkin, Anna Louise, of PricewaterhouseCoopers LLP, London; Rae, Jonathan Mark, MEng, of PricewaterhouseCoopers LLP, London;

Raine, James Michael, BA, of Ernst & Young LLP, Birmingham; Ralph, Alison Ann, BSc, of PricewaterhouseCoopers LLP, Glasgow; Ramessur, Krishan Anand, BSc, of PricewaterhouseCoopers LLP, London; Ramtoola, Arifa Aboobakar, BA, of Ernst & Young LLP, London; Randon, Andrew George, of PricewaterhouseCoopers LLP, Birmingham;

Rashid, Kashan, BSc, of Ernst & Young LLP, London; Reid, Zoe, BA, of Ernst & Young LLP, Aberdeen; Rennie, Judith Fiona, BA, of Johnston Carmichael, Aberdeen; Reoch, Jane Kirsty, BCom(Hons), of PricewaterhouseCoopers LLP, London; Richards, Sener Caglar, BSc, of PricewaterhouseCoopers LLP, Birmingham; Richardson, Alice Clare, MEng, of Deloitte &, Touche LLP, Edinburgh; Richmond, Margaret Tracy, MAAT, of, Ernst & Young LLP, Inverness; Ritchie, Laura Jane, BA, of Johnston Carmichael, Aberdeen;

Robertson, Craig Alexander, BAcc, of Henderson Loggie, Dundee; Robertson, Douglas Campbell, BAcc, of PricewaterhouseCoopers LLP, Glasgow;

Robertson, Graham Andrew, of James Milne & Co, Aberdeen; Robertson, Kim Louise, BSc, of KPMG LLP, Edinburgh; Roddie, Allison, BA, of Chiene & Tait, Edinburgh; Roger, Grant Adrian, BAcc, of PricewaterhouseCoopers LLP, Edinburgh; Rolland, Joanna Claire, BAcc, of Deloitte &, Touche LLP, Glasgow; Rooke, Thomas Philip Kirshaw, BCom, of PricewaterhouseCoopers LLP, Uxbridge; Ross, Adam Mark, BA, of Ernst & Young LLP, Manchester; Ross, Mark John, BAcc, of KPMG LLP, Glasgow; Rosser, James Hirst, BSc, of Conoco Phillips (UK), London; Rowan, Charles Buchanan, BCom, of Moore Stephens, London;

Rowe, Edward Peter Richard, BA, of Ernst & Young LLP, London; Rule, Alison Kristine, BA, of Ernst & Young LLP, Reading; Ryan, Christine Jane, BA, of Deloitte & Touche LLP, Glasgow; Sacre-Hardy, Nicholas James, BA, of BDO Stoy Hayward LLP, Epsom; Sainsbury, Peter, David, BSc, of Ernst & Young LLP, Reading; Savage, Rachel, Megan, of PricewaterhouseCoopers LLP, Derby; Savidge, Laura Jane, BA, of PricewaterhouseCoopers LLP, Derby; Savjani, Meera, of PricewaterhouseCoopers LLP, London; Sawhney, Mala Emily, LLB, of Standard Life Assurance, Edinburgh; Scarlett, James Edward, BA, of PricewaterhouseCoopers LLP, London; Scott, Jennifer Anne, of PricewaterhouseCoopers LLP, Edinburgh; Shah, Meera Vijay, BSc, of Ernst & Young LLP, London; Shanks, Colin James, BSc, of PricewaterhouseCoopers LLP, Uxbridge; Sharkey, Erin Grayce, BSc, of Ernst & Young LLP, Southampton; Shaw, Maria Elizabeth, BA, of Ernst

& Young LLP, Newcastle-upon-Tyne;

Shaw, Rachel, of, Alexander Sloan, Glasgow;

Shepherd, Karl, David, BA, of PricewaterhouseCoopers LLP, Birmingham; Sidell, Robert James, BA, MA, of Ernst & Young LLP, Reading; Simpson, Caroline Louise, BA, of Simpson Forsyth, Aberdeen; Simpson, Christopher Malcolm, BA, of Hardie Caldwell, Glasgow; Simpson, Kenneth Owen, BA, of Conoco Phillips, (UK), London; Simpson, Matthew Thomas, BCom LLB, of PricewaterhouseCoopers LLP, London; Sims, Matthew, BA, of PricewaterhouseCoopers LLP, London;

Sinclair, Robert William, BSc, of Ernst & Young LLP, Birmingham; Smith, Jeremy Edward Hewitt, MSc, of Ernst & Young LLP, London; Smith, Mark Christopher, BSc, of Deloitte & Touche LLP, Glasgow; Sneddon, David George, MA, of Deloitte & Touche LLP, Glasgow; Spargo, Emily, BSc, (Hons) of Ernst & Young LLP, Newcastle-Upon-Tyne;

Speak, Richard John, LLB, of Ernst & Young LLP, Leeds; Spybey, Stephen David John, BSc (Hons), of Ernst & Young, Jersey; Squire, Joanne Sarah, BA, of PricewaterhouseCoopers LLP, London;

Stallard, Rebecca Kate, BSc, of PricewaterhouseCoopers LLP, London; Steele, Graham Mathew, BA, of KPMG LLP, Leeds; Stevens, Bryony Helen, BSc, of Ernst & Young LLP, London;

Stevens, Graham James, BCom (Hons), of Ernst & Young LLP, London; Stevenson, Andrew David, BSc, of Ernst & Young LLP, London; Stochniol, Nina Maria, BA, of Ernst & Young LLP, London;

Strachan, Matthew John, of Conoco, Phillips (UK), Aberdeen; Stuart-Smith, Daniel Edward, BSc, of PricewaterhouseCoopers LLP, London; Su, Weiwei, MA, of Ernst & Young LLP, London; SulemanVerjee, Inayat Nizar, BSc, of Ernst & Young LLP, London; Sutcliffe, Oliver James, BSc, of Ernst & Young LLP, Leeds; Sutherland, Ian Mackenzie, BSc, of Ernst & Young LLP, London; Swan, Barry John, BSc, of Johnston Carmichael, Perth;

Swarup, Shubhendra, BSc, of Ernst & Young LLP, London; Syrett, Henry Charles Alexander, BA, of Ernst & Young LLP, London; Ta-min, Matthew Simon, MSc, of Ernst & Young LLP, London;

Tanna, Sawan, of PricewaterhouseCoopers LLP, London; Taylor, Gemma, BA, of PricewaterhouseCoopers LLP, London; Thom, Keri Anne, BA, of PricewaterhouseCoopers LLP, Glasgow;

Thomas, Carys Iona, BA (Hons) of Ernst & Young LLP, Cambridge; Thompson, James Donald, MA, of Deloitte & Touche LLP, Edinburgh; Thompson, Jonathan David, BA, of Ernst & Young LLP, London; Thorogood, James Anthony, BSc, of Ernst & Young LLP, London; Tipping, Siobhan Maeve, LLB, of Ernst & Young LLP, London; Tran, Huong Thu, BSc, of PricewaterhouseCoopers LLP, Birmingham; Tsang, Mark Pak Lun, BA, of Ernst & Young LLP, London; Tsim, David, BSc, of MacMillan & Co, Glasgow; Tucker, Emma Jane, BSc, of PricewaterhouseCoopers LLP, Birmingham; Turner, Jennifer Lesley, Kay, BSc, of PricewaterhouseCoopers LLP, Birmingham; Turner, Julie Elizabeth, BAcc, of Tenon Ltd, Grangemouth; Tytherleigh, Ian Paul, BAcc, of PricewaterhouseCoopers LLP, Glasgow; Vevers, Kenneth William, BCom (Hons) of Geoghegan & Co, Edinburgh; Walker, Graeme Andrew, MA , of Deloitte & Touche LLP, Edinburgh;

Walker, Lynne, MA, of Deloitte & Touche LLP, Aberdeen; Walker, Mark Stephen, BSc, of Deloitte & Touche LLP, Glasgow; Walker, Paul Richard, BSc, of PricewaterhouseCoopers LLP, London;

Wallace, Kirsty Margaret, LLB, of Ernst & Young LLP, Hull; Wallis, Andrew Paul, BA , of Ernst & Young LLP, London; Wardle, Karen, BAcc, of Deloitte & Touche LLP, Glasgow; Watters, Scott, BA, of Bannerman Johnstone Maclay, Glasgow;

Waud, Martin Andrew, BA, of PricewaterhouseCoopers LLP, Birmingham; Webster, Ian Alexander, of PricewaterhouseCoopers LLP, Birmingham; Webster, Sandra Elizabeth, MA, of Ernst & Young LLP, Edinburgh; Wee Ho, Beng Brian, BEng, of PricewaterhouseCoopers LLP, London;

Welfoot, Julian St John, of PricewaterhouseCoopers LLP, Birmingham; Wells, Andrew Maxwell, BCom, of Deloitte & Touche LLP, Edinburgh; Westcott, Michael James, BA, of Ernst & Young LLP, Manchester; White, Ian Charles, MA, of PricewaterhouseCoopers LLP, Edinburgh;

Whitton, Simon Jack William, BSc, of Ernst & Young LLP, London; Wilkin, Ian William, of Ernst & Young LLP, Newcastle-upon-Tyne; Williams, Michael James, BSc, of KPMG, Tax, Business School, London; Williams, Richard James Graeme, BA, of Ernst & Young LLP, London; Wilson, Anika Jane, BSc, of PricewaterhouseCoopers LLP, London; Wilson, David Robert, MEng, of Deloitte & Touche LLP, Edinburgh; Wilson, Keith Robert, BA, of PricewaterhouseCoopers LLP, Glasgow; Wilson, Linzi Anne, BAcc, of Tenon Ltd, Grangemouth; Wilson, Nicholas Jonathan Charles, BSc, of KPMG LLP, London; Woodrow, Sophie Elizabeth Gillian, of Ernst & Young, Jersey;

Wright, Gemma Jean, MA, of PricewaterhouseCoopers LLP, Edinburgh; Wyndham-Quin, Sean Christopher, BSc, of Ernst & Young LLP, Leeds;

Xu, Lizhen, of PricewaterhouseCoopers LLP, London; Yeong, Siew, Yu, BAcc, of PricewaterhouseCoopers LLP, Aberdeen; Yip Chi, Ming, of PricewaterhouseCoopers LLP, London; Young, Miranda Elizabeth MacDonald, BSc, of PricewaterhouseCoopers LLP, Birmingham;

Zieve, Danielle Kate, BSc, of Ernst & Young LLP, London.

For further information visit the website at www. icas. org. uk