THE joint winner of the Gold Medal of the Institute of Chartered

Accountants of Scotland and the Canadian Institute of Chartered

Accountants' prize is Mr Andrew Cotton, of KPMG, Edinburgh.

The following have successfully completed the Test of Professional

Competence II:

Adams, Christopher Wellington; Ahmed, Mohammed Nadeem; Allan, Haley;

Anderson, Alison Edgar; Anderson, Cameron William; Anderson, Jill

Sutherland; Ashmore, Nicholas Brenton; Auld, Caroline Susan; Avellano,

Kirsty Anne; Bamberry, Christopher John; Barbour, James Edward; Barr,

Isabel Anne; Blaney, Paul; Brodie, Craig John; Brown, Julie McLean;

Bruce, Micol; Bruce, Rowena Christian; Buchan, Crawford William; Budge,

Alexander John; Buttery, Stephen Arthur; Cairns, Stephen James;

Caldwell, William Nicholas Alexander; Cameron, Laura Jane; Cameron,

Shona Grant; Campbell, David Alasdair; Campbell, Iona; Campbell, Michael

Alexander; Canning, Susan Anne; Cardwell, Gillian Elizabeth; Casey,

Gerard; Cinnamond, Michael Andrew; Clarke, Simon Owen; Collie, Robert

Ian; Combe, Russell Peter; Cosgrove, Gary Fitzgerald; Cotton, Andrew;

Crawford, Louise; Cunningham, Scott Thomas; Davenhill, Gillianne

Cameron; Devlin, John; Dick, Carolyn Margaret; Donald, Scott Leiper;

Dow, Mark Greig; Dransfield, Jason; Drummond, Gillian Margaret; Dudley,

Richard Ellis; Dunsire, Angela Catherine Elizabeth; Durrant, Kathryn

Susan; Fallows, Jonathan Michael; Ferguson, Derek; Ferries, Alison Jane;

Forbes, William Alexander; Forrest, Lynnette; Frame, William Hamilton

Purvis; Fraser, Susan; Fraser, Stephen Alexander John; Freedman, Mark

Barry; Gattens, David Mark; Gemmell, David James; Gilchrist, Colin;

Gordon, Michael William; Groat, Susan Elizabeth; Hall, Michael Robert

Montague; Hanlon, John Michael; Hassan, Malcolm Graham; Healy, Gareth

Patrick; Hector, Colin Ewen; Hegarty, Johanna Clare; Henderson, Anne

MacDonald; Henry, Catherine Mary; Henry, Elizabeth; Henshaw, Gary

Andrew; Hepburn, Barry James Graeme; Hislop, Martin Gilgour; Houston,

Mark John; Irving, Ian David; Joseph, Mario Gerard Jayakumar; Keir,

Sharon Ann; Kennedy, James Christopher Jules; King, Elizabeth Sharon;

Kingham, Paul Nicholas; Kinloch, Moira Hunter; Kirkwood, Stewart Adam;

Kothari, Aman Sudhir; Laing, David Alexander; Land, Jonathon MacKay;

Lawton, Jennifer Ann; Loy, Kevin Russell Scott; Lyall, Grant Alexander;

Lyall, Vikki; MacDonald, Mandy Elizabeth; MacDonald, Pamela Margaret

Sarah; MacDuff (Earl of Southesk), David Charles Carnegie; MacLeod,

Caroline Jane; Macpherson, Niall Gordon; Macrae, Duncan; Mammen, Timothy

Peter Verghese; Mandour, Abdelwahab Zakaria; Mannings, Paul Frederick

William; Mantell, Stewart Henry; Martin, Sara Kate; Matthew, Graeme

Alastair; McAllister, Kenneth Andrew; McAvoy, Sharon Anne; McBain, Simon

Forbes Gillies; McCall, Stuart Andrew; McCuaig, Angus; McCubbin, Scott

William; McDonald, Patricia; McDowell, Kenneth; McFarlane, Lorraine

Carol; McGinty, Paul Alexander; McGowan, Eileen Clare; McGregor, Lorna;

McIntyre, Stuart Alexander; McKenzie, Kerry Anne; McLintock, Stephen

James; McManus, Kathleen Patricia; McNicol, Daniel John; McQueen, Sheila

Bell; McQuigg, Sarah Jayne Wilson; Moore, Nicola Dawn; Moorjani, Shyam;

Morris, Alan James; Morris, Penelope Ann; Morrow, Dawn Amanda; Murray,

James Kenneth; Napier, Marie Ellen; Newlands, Stuart Alexander; Noble,

Alasdair George; Norman, Karen Andrea; Northway, Mark Edward; O'Connor,

Gerald; Ogilvie, Gary James; Overend, Stuart John; Paton, James George;

Paton, Linda Jane; Paul, Graham Mitchell; Peebles, Donald Walker;

Plummer, Mark MacKenzie; Polisset, Fabienne Christina; Prentice, Janet

Alison; Pryde, Scott James; Rae, Douglas George; Raymond, Jacqueline;

Reeve, James Edward; Reid, Keith Squire; Ritchie, James William;

Ritchie, Neil Fraser; Russell, Jonathan James; Scrimgeour, Graham James

Cameron; Sim, Lyndsay Margaret; Sim, Michael George; Smith, David

Douglas; Smith, Karen Buchanan; Smith, Neil David; Steele, Murray Adam;

Stevenson, Ian Michael; Strang, John Charles; Taggart, Alison Roberta;

Taylor, David; Taylor, Donna Louise; Taylor, Lynn; Taylor, Stuart Munro

Gibson; Telfer, Stuart; Thornton, Jane; Todd, Zoe Catherine; Waddell,

Andrew Alan Wallace; Walker, Sheona; Ward, Nicola Heidi; Wasson, Alan

Hugh Stewart; Watkins, John; Watson, Cameron David; Watt, Alexander

Gordon; Weston, Kevin John; Whitelock, Garry; Whittet, Natalie Claire;

Wight, Alasdair Robin Forbes; Wilson, Stephen Anthony; Winchester,

Yvonne.