Chartered Accountants of Bermuda: Ms Karen Alcock and Mr. Graham Cumming (Gray & Kempe); Ms Elizabeth Broen, Mr. Michael Halford, Mr. William Isaac, Ms John Mawer and Stephen Smith (Kempe & Whittle); Mr. David Harrison and Mr. Philip Thorne (Cooper & Lines); and Ms Lauren Peters (Scott Hunter & Co.).

The following ICAB members have changed employment: Mr. Leonard Aitken to Alpha Asset Management Ltd.; Mrs. Jeanne Atherden to the Bank of Bermuda; and Mr. Gary Holland to Jardine Asset Management Ltd.

MR. Raymond Konopka terminated his membership of ICAb during December.