Tributes to accountant who fought for profession's independence

The National

13 hours ago

Born: October 17, 1940;
Died: May 22, 2025
Ian Balfour Valentine was brought up in Glasgow and was educated at Hutchesons' Boys Grammar School. He began his CA apprenticeship training with J Wyllie Guild & Ballantine in Glasgow in 1958 qualifying in 1963.
On qualifying he was appointed a manager with the firm Wyllie Guild & McIntyre following the merger of the firm with Chrystal McIntyre. In 1965, he was promoted to partner, and following another merger was posted to the Ayr office of the enlarged firm.
In 1967, he married Elaine Harris who was a wonderful support to him throughout his life. The same year saw major growth in the Ayrshire office which continued throughout his career with the firm, resulting in it becoming one of the major CA practices in the south west of Scotland. This was followed in 1969 with the birth of their son, Mark, and in 1971 their daughter, Claire.
He became involved with Ayr Junior Chamber at the same time winning, in 1971, the Bank of Scotland Award as the Outstanding Member for Junior Chamber Scotland to be followed by his appointments as President of Ayr Junior Chamber in 1973/74 and National Director Junior Chamber Scotland in 1974/75.
In 1974,Wyllie Guild & McIntyre joined the international firm, BDO Binder Hamlyn, having been associated with one of the previous member firms. The Scottish partnership with offices in Glasgow, Ayr and Stranraer had nine partners, all of whom were 40 years old or younger. In 1985, Ian was appointed managing partner of the Scottish firm, a position he held until 1996.
In 1988, when the ICAS Council proposed a merger with the other UK accounting institutes, Ian, together with Sir Ewan Brown and Professor Tom Lee, spearheaded a successful campaign to keep the Scottish CA Institute independent. This resulted in him being elected to the Council of ICAS in 1989 serving for eight years.
His leadership skills came to the fore again in 1995 when he led the 13 BDO UK offices who wished to remain within the BDO International firm following the approach by Arthur Andersen to take over BDO Binder Hamlyn U.K. and the succeeding merger with Stoy Hayward which resulted in a UK firm of similar size to its predecessor.
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Having seen the satisfactory outcome for the UK firm, Ian retired as managing partner in 1996 becoming the Scottish firm's senior partner until his retiral from the firm in 1999.
Away from the office, as we have seen from his service in Junior Chamber, he always believed in helping his local community, serving as a member of Ayrshire and Arran Health Board from 1981 to 1993 and as a member of Ayr College Board from 2001 to 2012 including four years as chairman from 2005 to 2009.
He deservedly was awarded an MBE for services to education and the community in 2013.
He was a much respected and loyal member of Royal Troon Golf Club, having been a committee member from 1985 to 1988 and captain from 1994 to 1997. He took great interest in being involved at the Open Championships held there being Chief Marshall at the 1989 event when always on the lookout for ways to promote the BDO firm offered the winner Mark Calcavecchia a pen with the BDO logo to sign his card only for the winner to turn the logo away from the camera, so his best effort came to naught. He was exceedingly proud to present, in 1997, the Claret Jug to the winner, Justin Leonard. One further lifetime major highlight was a round at Augusta National following the 1997 Open Championship.
Ian was also a keen supporter of Ayr Rugby Football Club for over 50 years and served as secretary and treasurer from 1979 until 1984. His interest in the performance of the Scotland International rugby team over the years was highlighted when he was involved with the design of a celebration tie to mark the 1990 Grand Slam success which bore a thistle over a rose 1990 and the wording around the logo 'Bannockburn 1314 Murrayfield 13-7.'
What of the man? He enjoyed company and had an endless fund of so many humorous reminiscences and stories to entertain his family and friends over many years. He was devoted to Elaine, who had so lovingly cared for him over the last few difficult years and proud of son, Mark, and daughter Claire and their achievements.
This obituary was submitted by Ian's family, friends and colleagues and collated by Kenneth Macaldowie.
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