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Chartered
Accountants
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The Team
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Vivian Clement
CA is the son of R A Clement, who founded the original
practice in 1952. He is experienced in accountancy,
tax, investment and many other aspects of business for
small and medium-sized companies. |
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| Robert K McLeod FFA
has many years of experience, having been based in the
Kilmarnock Office since 1970. With strong general practice
experience, Robert also has specialist knowledge of
the farming sector. |
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William Wyllie FCCA
joined the practice in 1998. A farmer’s son, he
has experience in various
aspects of accounting, taxation and general commerce,
with a special interest in agriculture. |
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The Team at R A Clement
and Co also includes
Gillian McGill ACCA is a senior, qualified assistant,
specialising in the affairs of small businesses and
dealing with accounting and financial reporting.
Andrew Warnock is completing the Association of
Accounting Technicians membership. He plans to commence
ACCA training in 2005.
Elizabeth McCubbin has wide experience of taxation
compliance, including the new tax credit system.
Anne Short provides regular payroll support for
clients and has extensive knowledge of PAYE and NIC
compliance. |
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