THE following students have passed the final examination of the
Chartered Institute of Public Finance and Accountancy, the accountancy
body for the public services:
M.L. Arthur, Glasgow District Council; A.M.L. Beattie, Grampian Health
Board; D.A. Beattie, Grampian Regional Council; C.A. Bence, Kirkcaldy
District Council; H. Black, Post Office, Royal Mail; M.A. Booth (Glasgow
District Council; R.N. Butt, Strathclyde Regional Council; H. Campbell,
ScottishPower plc; D.W. Carmichael, Highland Health Board; A. Cassels,
Accounts Commission.
G.J. Greig, National Audit Office; G.C. Davies, Fife Regional Council;
E.A. Dolan, Accounts Commission; S.A. Doyle, Strathclyde Regional
Council; R. Galbraith, West Lothian District Council; C.A. Howe, COSLA;
L.A. Hutchison, Fife Regional Council; S.J. Innes, Strathclyde Regional
Council; S.J. Kelly, Accounts Commission; W.G. Kelly, National Audit
Office; P.A. Kilpatrick, Kyle & Carrick District Council.
N. MacDonald, Western Isles Island Council; D.N. Mackay, Glasgow
District Council; A.J. MacPhee, Western Isles Island Council; G.M.
Manzie, Tayside Regional Council; E.J. McGhee, ScottishPower Plc; M.
McWade, Dept. of National Savings; M.M. Moncur, Argyll & Bute District
Council; G.F. Newell, Dumfries & Galloway Regional Council; C.M. Ramsay,
Perth & Kinross District Council; J. Smillie, National Audit Office;
S.M. Spence, NHS Scotland; W. Telford, Cunninghame District Council.
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