Special Report: ICAS results - Profession that pulls together

Becoming a chartered accountant means that you can count on the advice and support of the Institure of Chartered Accountants of Scotland

Congratulations. Chartered accountants are world-class business professionals. Achieving the CA qualification is an exceptional accomplishment. It now means you join a prestigious group as a member of the Institure of Chartered Accountants of Scotland.

The qualification is just the start of your career. From now on, ICAS will be there to support and develop you, ensuring you are constantly expanding your skills and knowledge.

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Nearly half of our 19,000 members are now based in England and in 100 countries around the globe.

Almost 70 per cent work in business, many as chief executives, chairs and finance directors in some of the world’s top companies.

In today’s global economy, your work as a CA could take you anywhere in the world.

ICAS strives to support our CAs and bring them together to share their knowledge and networks, whether they are based in Edinburgh, the City of London, Sydney or Hong Kong.

We offer technical advice. We support members in business and practice on a wide range of professional issues and needs.

Our strategy is to build our professional community. Our events and business courses provide knowledge and connections, ensuring CAs can access a world-class network.

Some events bring newly-qualified CAs and final-stage students together with members from the very highest level in business and practice – a unique learning opportunity, available only to you as a CA.

Across the UK, and in the main centres around the world, ICAS hosts business and social events to bring our members together.

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Whatever you choose to do, a CA will have walked in your shoes before and can help you to deal with the challenges or opportunities you will face.

You have become a CA at a time when ICAS services are rapidly evolving to meet the demands of the changing demographics of our members. We have just launched a new website and a new brand. We are looking to grow our online communities. We have re-focussed our magazine The CA to be more relevant to CAs wherever they live and whatever they do. We are working to launch a new online learning academy in the future.

Welcome to ICAS and the chartered accountant community. I offer my congratulations on your becoming a CA.

• Atholl Duncan is executive director of the Institute of Chartered Accountants of Scotland

Iain McLaren: Well done to all our qualified successes

My congratulations to all successful Institute of Chartered Accountants of Scotland Test of Professional Expertise candidates. Your hard work and dedication has paid off and you are now a highly regarded Chartered Accountant.

The CA qualification is acclaimed and recognised worldwide. By becoming a CA you now have a passport to global opportunities, entering a professional community that is valued for its wisdom, integrity, service and innovation.

Your qualification affords you a lifelong career. Professional adviser, finance director, chief executive, chief financial officer or business owner are just some of the career routes that can lie ahead on your professional journey.

The accountancy profession is essential to the operating of the capital markets. In this era of globalisation, against a backdrop of tough economic times, the skill sets of CAs are increasingly in demand.

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Throughout your career, you will find yourself supported by an institute that is on hand to offer tailored advice and support on every aspect of your professional life. ICAS continues to advance the profession through influential ideas and thought leadership as well as representing CA’s professional views to key decision and policy makers.

I wish you the very best of success for the future.

• Iain McLaren is president of the Institute of Chartered Accountants of Scotland

TPE DISTINCTION LIST

TPE PRIZEWINNERS

Anna Dalton

Ernst & Young LLP, London

University of Warwick, 2008

Mariya Semenkovich

KPMG LLP, Edinburgh

Moscow State Institute of International Relations, 2006

THE J C BURLEIGH PRIZE

(for the candidate at The Test of Professional Expertise

whose performance was judged to be first in order of merit and sufficiently meritorious)

Mariya Semenkovich KPMG LLP, Edinburgh

Moscow State Institute of International Relations, 2006

THE JAMES M COWIE PRIZE

(for the candidate at The Test of Professional Expertise

whose performance was judged to be second in order of merit and sufficiently meritorious)

Anna Dalton

Ernst & Young LLP, London,

University of Warwick, 2008

THE VICTOR MCDOUGALL PRIZE

(for the candidate at The Test of Professional Expertise

whose performance was judged to be third in order of merit and sufficiently meritorious)

Iain Kirkpatrick

PricewaterhouseCoopers LLP, Edinburgh, University of Edinburgh, 2009

THE C J WEIR PRIZE

(for the candidate at The Test of Professional Expertise

whose performance was judged to be fourth in order of merit and sufficiently meritorious)

Sarah Peddigrew

Ernst & Young LLP, Aberdeen,

Memorial University of Newfoundland, 2009

THE HELEN SOMERVILLE PRIZE

(for the candidate at The Test of Professional Expertise

whose performance was judged to be fifth in order of merit and sufficiently meritorious)

Michael Donaldson

Deloitte LLP, Edinburgh

University of St Andrews, 2009

Exam pass list for the Test of Professional Expertise

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Adams, Kerry, Grangemouth; Addy, Mark, London; Aggarwal, Ruschil, London; Ahmad, Hassan, London; Ahmed, Haroon, Leeds; Ahmed, Nadeem, Birmingham; Akhtar, Somaya, Manchester; Alexander, Lynsey Margaret, Glasgow; Alexander, Wayne Graeme Paterson, Aberdeen; Anderson, Kirsty Anne, Glasgow; Anderson, Peter Hamish, Jersey; Appleby, Jenna, Birmingham; Applegate, Siobhan, Aberdeen; Arthur, Kirsty Alison, Glasgow; Asher, William Kenneth, Glasgow; Ashraf, Hassan Ali, Edinburgh; Ashton, Louise Carol, London; Askew, Sarah, Aberdeen; Aspey, Oliver, Leeds; Bain, Nicola Barbara Anne, Edinburgh; Baird, Emma Kay, Dundee; Ball, Michael, Cambridge; Ballard, Adrian James, Reading; Barnett, Sarah Jane, Leeds; Barth, Gary, Edinburgh; Bates, David Philip Geoffrey, Birmingham; Baxter, Charles Henry, Leeds; Beaton, Rhona Mary, Aberdeen; Beattie, Gemma, Perth; Becker, Nadine Susanne Ursula, Edinburgh; Benge, Andrew Michael, London; Bentley, Sarah Margaret, Jersey; Bewers, Benjamin Andrew, London; Bhojwani, Naveen, London; Black, Karen Rebecca, Edinburgh; Borthwick, Katie Mccallum, Glasgow; Boxall, Carly Deanne, London; Boyd, Colin Thomas, Glasgow; Bradley, Russell, London; Brook, Daniel Oliver, London; Brooks, Iona, London; Brown, David, Glasgow; Buchanan, Daniel John Francis, Glasgow; Burke, Lisa, Nottingham; Burns, Jacqueline Louise Ellen, Glasgow; Burns, Megan, Edinburgh; Byrne, Fiona, Luxembourg; Calogero, Blake, London; Cameron, Stephen B, Edinburgh; Campbell, Andrew William, Aberdeen; Campbell, Louise Anne, Birmingham; Cargill, Claire Ashley, Aberdeen; Carlin, Lynne, Glasgow; Carpenter, Laura, Bristol; Cartwright, Rebecca Louise, London; Casey, Meredith Mary, Edinburgh; Cash, Bethan Claire, London; Casson, Katharine Selina, Manchester; Cave, Michael, London; Chalmers, Elaine, Aberdeen; Chan, Hong Ting, Aberdeen; Chancellor, Andrew, Glasgow; Chellappah, Dharini, London; Chen, Sydney Xinyi, London; Clark, James, Cambridge; Clark, Kevin Alexander, Glasgow; Clarkson, Andrew James, Edinburgh; Cohen, Daniel, Manchester; Cohen, Samuel Myer, London;colclough, Geraldine, London; Connal, Alistair James, Edinburgh; Conneely, Joanne, London;conway, Nicola Jane, Leeds; Cook, Thomas, London; Cooksley, Sonia, Reading; Cooper, Daniel, London; Cooper, Jemma, Aberdeen; Coram, Richard Bruce, Leeds; Coulthard, Euan Robert, Dumfries; Cowie, Matthew James Charles, London; Cox, Gordon, Edinburgh; Crisp, Richard Douglas, London; Crofts, Richard Peter, Nottingham; Crookes, Sean James, Leeds; Cross, Richard David, Nottingham; Cullen, Martin Joseph, Edinburgh; Cummine, Alexandra, Leeds; Cunningham, Daniel Thomas, London; Dalton, Anna Diane, London; Davenport, Francesca Kate, London; Davidson, Collette, Glasgow; Davidson, Stephanie Joanne, Newcastle Upon Tyne; Davie, Simon Charles, Aberdeen; Davies, Jonathan, Liverpool; Davis, Marcello, Edinburgh; De Marsac, Amy, Birmingham; Deane, Helen Mary, Edinburgh; Di Paolo, Angela, Aberdeen; Diamond, Paul Henry, Edinburgh; Dible, Alanna Ann, Edinburgh; Dodd, Thomas David, Sheffield; Doherty, Sean, London; Dolby, Colin Jordan, Edinburgh; Donaldson, Michael Robert, Edinburgh; Donnelly, Michael, Stirling; Dowling, Marc, Glasgow; Drewitt, Sharne Natalie, Nottingham; Du Cane, Gordon Malcolm Maxwell, Glasgow; Duffus, Carla Elizabeth, Edinburgh; Duffy, Craig Matthew, Edinburgh; Duncan, Suzanne Marie, Elgin; Duyag, Romie, Leeds; Eddie, Steven Charles, Aberdeen; Edmondson, James, Woking; Edwards, Greg, Edinburgh; El Fadhel, Soufiane , Luxembourg; Ellis, James, London; Ellis, Richard Anthony, Leicester; Emmerson, Andrew, Leeds; Everingham, Jessica, London; Eyers, Emma, London; Fatima, Sana, London; Fearnhead, Katherine Grant, Edinburgh; Federman, Gemma Rachel, London; Ferguson, Elaine, Glasgow; Findlay, Emma, London; Findlay, Katrina, Glasgow; Fionda, Alison Jacqueline, Elgin; Fleming, Carly, Glasgow; Fletcher, Jennifer, Edinburgh; Foster, Michael William, Glasgow; Fox, Charlotte, Reading; Frame, Jillian, Glasgow; Fraser, Aileen Emma Macgregor, Edinburgh; Fraser, Andrew David, Edinburgh; Fraser, Karen, Glasgow; Frost, Oliver John, London; Fung, Ong, Luton; Gallagher, Geraldine Marie, Glasgow; Garden, David George, Edinburgh; Garside, Collette Elaine, Glasgow; Gaskell, William, London; Gaze, Edward Alexander, London Gazzard, Luke, London; Gemmell, Anne, Glasgow; Geraghty, Olivia, London; Gill, Elizabeth, Guernsey; Glen, Eilidh M, Edinburgh; Godward, John Alexander, Aberdeen; Gold, Alexander Tobias, London; Good, Edward, London; Goold, Craig, Edinburgh; Gordon, Lisa, Aberdeen; Grant, Luke Robert, Birmingham; Graves, Adam, Aberdeen; Greensmith, Richard, London; Greil, Pierre-alexandre, London; Griffin, Joshua, London; Guest, Nicholas William, Manchester; Gupta, Mohit, London; Haider, Mohammad, Norwich; Haig, Robert James, Glasgow; Halley, Sarah, Perth; Hamilton, Jennifer, Aberdeen; Hamilton, Robert, Reading; Hardie, Christopher John, Aberdeen; Hardy, Daniel, London; Harrison, Mark, Manchester; Harshaw, David M, Edinburgh; Hayward, Eleanor Mary, London; Heal, Georgina, London; Hearn, Philip, Luton; Hemmings, Nicole Ann, Glasgow; Henderson, Marcus Alexander, Edinburgh; Henretty, Hayley Jane, Glasgow; Hepburn, Andrew, Aberdeen; Heslop, Emma, Bristol; Hewins, Gareth Anthony, London; Higham, Angus Richard Charles, Edinburgh; Hill, Laura, Guernsey; Hogg, Danielle Christina, Edinburgh; Holloway, Andrew Alan, Glasgow; Houldsworth, Kirsty, Hamilton; Houlker, Alicia, London; Houston, Douglas Robert, Edinburgh; Houston, Jennifer, Edinburgh; Howard, Carly Jane, Leeds; Howard, Peter James, Glasgow; Howlett, Victoria, London; Ibtasar, Ahmed, London; Irvine, Cheryl Louisa, Aberdeen; Ivanova, Vyara, Bristol; Jack, Graeme Kenneth, Tillicoultry; Jack, Susan, Edinburgh; Jafri, Syed, Beng, London; Jeffreys, Chris, London; Jiang, Steven Jingxing, London; Jiggins, Andrew Jonathan, London; Jogia, Anish, London; Johnston, Garry Michael, Glasgow; Jones, Daniel Howard, London; Jordan, Steven William, Bristol; Kasiri, Sophie, London; Kennedy, James Keay, London; Kennedy, Keri Kay, Edinburgh; Kennedy, Robin David, Edinburgh; Kent, Alexandra Louise, London; Kerkenezov, Tihomir, London; Kershaw, Sarah, Manchester; Kerton, Suzanne Catherine, London; Kettles, Emily, Perth; Khaliq, Faraz Ahmed, Norwich; Kholia, Mitul Hansraj, Luton; Kilmister-bland, Benjamin, London; King, Susan Robertson, Edinburgh; Kirkland, Paul Barrie, Glasgow; Kirkpatrick, Iain, Edinburgh; Kirkwood, Scott Alexander John, Glasgow; Kohout, Jakub, London; Lakani, Nealan, London; Lakeland, Sarah, London; Lakhani, Shamal, London; Laurie, Andrew John, Aberdeen; Lawless, Aileen Una, Edinburgh; Lee, Krystal, London; Lennon, Lucy, Edinburgh; Leonard Cook, Anna Jane, Edinburgh; Lewis, Tom, London; Ley, Selina Louise, Aberdeen; Li, Rui, London; Link, Danielle F, Aberdeen; Lissimore, Lucy Rose, London; Little, Luke, Cambridge; Liu, Chang, London; Long, James, Birmingham; Long, Jonathan, London; Loveday, Simon, London; Lowthian, Drew Laurens, London; Lucas, Christos, Bristol; Macarthur, Lucy, Glasgow; Macdona, Thomas, London; Macdonald, Margaret J, Edinburgh; Macintyre, Jamie, Glasgow; Mackie, Sonya Jane, Aberdeen; Maclennan, Kathleen, Glasgow; Macleod, Stuart, Glasgow; Maidment, Caroline Frances, Leeds; Maitland, Stephanie, Edinburgh; Majithia, Amar, London; Mallon, Aileen, Glasgow; Malmborg, Edward Christian Bertil, Luxembourg; Manson, Steven, Edinburgh; Marathe, Anirudh, Aberdeen; Marks, Heidi Victoria, London; Marr, Andrew Alexander Steel, Glasgow; Marshall, Daniel, London; Martin, Fiona Anne, Glasgow; Masterton, Stuart Douglas, Edinburgh; Mathur, Vidit, Cambridge; Maxwell, Colin Chambers, Manchester; Maycock, Thomas, Reading; Mccambley, Paul Robert, Edinburgh; Mccarthy, Charles, Aberdeen; Mcclure, Kirsty, Oban; Mcclure, Timothy Ian, Bristol; Mccombie, Mhairi Claire, Aberdeen; Mccullough, Lucy Caroline Sophie, Edinburgh; Mcdonald, Ross, Edinburgh; Mcdougall, Erin, Glasgow; Mcdougall, Laura Jean, Edinburgh; Mcghee, Morag Helen, Glasgow; Mcgregor, Ross James, Glasgow; Mcilroy, Lauren, Aberdeen; Mcintosh, Jillian Mary, Edinburgh; Mckellar, Gregor Graham, Glasgow; Mckinnon, Alison, Manchester; Mcleish, Susan Barbara, Glasgow; Mcluckie, Kirsty L, Glasgow; Mcneill, Andrew, Aberdeen; Mcquaid, Fionnuala, London; Menzies, Karen, Glasgow; Miller, Michael, Leeds; Miller, Thomas, Cardiff; Mistry, Neel, London; Mitchell, Diane, Luxembourg; Mohan, Abigail Ann, London; Moore, Ursula, Nottingham; Morgan, Samuel, London; Morrison, Helen Margaret Aline, Edinburgh; Morrison, Lorna, London; Mosley, David, Guernsey; Mottershaw, David Stuart, Edinburgh; Mpi, Charles, Reading; Mungall, Jenna, Edinburgh; Muniandy, Iyngaran, London; Muralidharan, Mridula, London; Murphy, Louise Therese, Glasgow; Myles, Laura Rees Nash, Glasgow; Nandha, Rakesh Vinod, London; Neil, Emily, London; Nelly, Jack, Luton; Nelson, Jennifer, Edinburgh; Nelson, Rebecca, London; Newton, David Gordon, Aberdeen; Nguyen, Trang, Edinburgh; Noonan, Amy Jane, Dumfries; Norman, Avril Jane, London; O’day, Nicola Josephine, Birmingham; O’donnell, Filipa, Ipswich; Olsen, Morten Rodgers, London; O’neill, Colette, London; O’reilly, Paul, London; Parry, Joanna Katherine, Bristol; Patel, Jitesh, London; Patel, Priti, London; Paterson, Blair Ewen, Edinburgh; Patton, Alison Elaine, London; Patton, Christopher, Glasgow; Peasley, Simon Clive, Guildford; Peddigrew, Sarah, Aberdeen; Penfold, Benjamin, Birmingham; Phippen, Edward, Bristol; Ponting, Sally, Bristol; Poulter, James Roy, London; Prabhaker, Sunil, Birmingham; Pridgeon, Kim Louise, Edinburgh; Quinn, Laura Catherine, London; Qureshi, Muhammad Adil, Birmingham; Raeside, Brett Kenneth, Glasgow; Rajani, Kishan, London; Ramage, Arthur John, Glasgow; Ramage, Nicholas, Edinburgh; Raven, James; Edward, Norwich; Rayner, Thomas William, Manchester; Redman, Thomas, Reading; Rees, Gareth, Bristol; Rejstrom, Tove, Bristol; Reynolds, Robert Stephen; Riaz, Tabraiz Ahmed, Manchester; Richardson, James Edward, London; Risk, Victoria Mary, Aberdeen; Robertson, Alastair Colin John, Aberdeen; Robinson, Andrew Mark, London; Roden, Melissa, London; Rodwell, Tom, London; Rogers, Stuart Rains, Birmingham; Roper, Daniel John, Carlisle; Rowan-robinson, Matthew, Cumbria; Ryan, Carrig David, Bristol; Sachse, Katharina Maria, Luxembourg; Sadier, Radhika, London; Salter, James, London; Schatz, Irina, Aberdeen; Schofield, Mark, London; Scott, Alastair Cullen, Glasgow; Scott, Graeme Allan, Glasgow; Scott, Jennifer Ann, Birmingham; Scott, Michael, Glasgow; Scott, Nicholas, Jersey; Sellars, Anna Catherine, London; Semenkovich, Mariya, Edinburgh; Shah, Amar, Birmingham; Shah, Kavi, London; Shah, Vishay, London; Shanks, Fiona Shearer, Glasgow; Shepherd, Heather Louise, London; Shepka, Bryan Philip, Glasgow; Sherfield, Daniel, London; Sherry, Laura, Glasgow; Shore, Dawn Christina, Edinburgh; Short, Thomas Luke, London; Sidat, Ebrahim Adam, London; Simpson, Lawrence, Reading; Sinclair, Gary, Elgin; Sinclair, Philippa L., Edinburgh; Singleton, Edwin, Nottingham; Skinner, Jonathan, London; Sloan, Linda Elizabeth, Glasgow; Smith, Andrew, London; Smith, Giles D G, Edinburgh; Smith, Mark Andrew Jonathan, London; Smith, Rebecca Louise, Nottingham; Smith, Suzanne L, Aberdeen; Somerville, John, Birmingham; Southren, Gemma Louise, Aberdeen; Sowerby, Rachel, Edinburgh; Speight, Adam Charles, Jersey; Stanway,; Heather, Manchester; Steele, Kieron James, London; Stephenson, Michael James, Aberdeen; Stevendale, Cara, Edinburgh; Stirling, Graham, Glasgow; Straiton, Donald, Edinburgh; Strong, Eve, Aberdeen; Summerfield, Alan David, Crawley; Sutherland, Laura Christina, Edinburgh; Sutherland, Paula Lyn, Dundee; Sweetman, Andrew, Edinburgh; Swift, Timothy Andrew Veere, Bromley; Swindell, Craig Robert, Edinburgh; Tam, Vailan, London; Tariq, Aqsa, Edinburgh; Taylor, Hannah Josie, London; Taylor, Robert, Stirling; Taylor, Stephen David, London; Telfer, Douglas Glen, Glasgow; Tetsch, Malaika A, Edinburgh; Thomas, Simone, Luton; Thomason, Sarah-jane, London; Thomson, Jennifer, Glasgow; Thomson, Laura, Glasgow; Thomson, Lynne, Glasgow; Thomson, Paula, London; Thorburn, Duncan David, Edinburgh; Thornton, Erika Jane, Sheffield; Thyne, Andrew, Glasgow; Toft, Alexander, London; Tomlins, Fiona, Aberdeen; Toppin, Nicole Leeanne, Glasgow; Towers, Cara, Leeds; Travers, Lisa, London; Tse, Yi Kit Gigi, London; Turner, Rebecca, London; Turner, William, Birmingham; Vandenbussche, Jerome Jeremy, Luxembourg; Wall, Jennifer May, London; Walley, Kate, London; Walters, Rachael, Nottingham; Walterson, Christina Wilma, Edinburgh; Walton, Paula, London; Wang, Zhehao Barry, Aberdeen; Ward, Sam, London; Warham, Caroline Elizabeth Jean, Ipswich; Waterston, Kenneth, London; Waterworth, Emma, Reading; Watkins, Michael James, Birmingham; Waton, Catherine Sarah, London; Watson, Clare, Dundee; Watson, Thomas, London; Watt, Carleen Laura, Glasgow; Weadon, Shona Margaret, Glasgow; Webster, Richard J, Glasgow; Weeks, Hannah, London; Welham, Rebecca Jane, London; Welsh, Julie Louise, Glasgow; Whitehorn, James, Reading; Wilkes, Oliver John, Hull; Wilkinson, Sebastian, Hull; Williams, Benedict David John, London; Williams, Carwyn Malcolm, Manchester; Williams, Poppy Clare, London; Williams, Rachel Elizabeth, Bristol; Williams, Sarah Lucy, London; Wood, Christopher Jon Sterry, London; Woodward, Emma, London; Wormald, Jeremy, London; Wormald, Leigh, London; Wyatt, Katherine Elizabeth, London; Young, Alice, London; Young, Nicola, Glasgow; Young, Robyn Alexandra, Luton