Mr. Franks after qualifying had engaged in banking, but latterly was in private practice on his own account in Edinburgh. He was noted as a cartoonist and caricaturist. He is survived by his widow.
Her late husband, Gordon W M Neill, had been in practice in Arbroath.
Mr. Kay was born in Saltcoats on 6 August 1920, and latterly practised as a partner of Beveridge, Philp & Ross, Leith. He was admitted as a member of the Society in 1965. He is survived by his widow Catherine Margaret Kay.
Her late husband, John Alexander Penman Splitt had practised in Robert White & Co, Edinburgh.
Ronald J Cottam, aged 86. He was born in Lancaster in 1926, married Catherine Christie Ramsay (born in Grangemouth in 1936) in 1958, graduated MA, LL.B and joined the SSC Society in March 1961. He served on the SSC Council from 1974 to 1976. He was a partner in Cornillon Craig until 1973, when he moved to become a partner in Alex Mitchell & Sons in Musselburgh. He retired in 1985 and is survived by his widow, Catherine Cottam, and two sons.
Robert Philip Clark, aged 92. He was born in Dundee in 1920, married Helen Joan Forman (born at Blairgowrie in 1927) in 1949 and joined the SSC Society in June 1972. He was a partner in Henry & Fenton in Dundee until retiring in 1988, but he remained as a Consultant with firm until 1997. He is survived by his widow, Helen Clark.