| Abhyankar | 
                                                
                                                    Amit Abhyankar BSc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Addley | 
                                                
                                                    Mark Addley DPhil FCA JIEB
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Afaghi | 
                                                
                                                    Zahra Afaghi ACA CA(ANZ) 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Ager | 
                                                
                                                    Simon Ager
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Aghanya | 
                                                
                                                    Nwachukwu Aghanya
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Agrawal | 
                                                
                                                    Rajesh Agrawal
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Agrawal | 
                                                
                                                    Sandeep Agrawal
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Aherne | 
                                                
                                                    Stephen Aherne MPhil BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ahlstrom | 
                                                
                                                    Joanna Ahlstrom ACCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ahuja | 
                                                
                                                    Tina Ahuja ARCS FCA MSci
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Akuffo | 
                                                
                                                    Frederick Akuffo
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Alabaster | 
                                                
                                                    Matthew Alabaster
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Alexander | 
                                                
                                                    Bronwen Alexander ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Alexander | 
                                                
                                                    Iain Alexander BSc FCCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ali | 
                                                
                                                    Arsalan Ali BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Allen | 
                                                
                                                    David Paul Allen
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Allen | 
                                                
                                                    Tim Allen BA ACA CF
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Alston | 
                                                
                                                    Zena Alston FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Amin | 
                                                
                                                    Ajay Amin BA FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Anderson | 
                                                
                                                    Robert Anderson BA(Hons) FCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Anderson | 
                                                
                                                    Mark Anderson
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Anderson | 
                                                
                                                    Hamish Anderson MSc BAcc ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Andrews | 
                                                
                                                    Jessica Andrews CA BFP ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Appleton-Norman | 
                                                
                                                    Kerry Appleton-Norman
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Armour | 
                                                
                                                    Harry Armour ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Arnold | 
                                                
                                                    Stephen Arnold BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Asplin | 
                                                
                                                    Robert Asplin MBA BA ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Atherton | 
                                                
                                                    Danielle Atherton BA(Econ) FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Atkinson | 
                                                
                                                    Catherine Atkinson BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Austen-Brown | 
                                                
                                                    Hugh Austen-Brown
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Azim | 
                                                
                                                    Shazia Azim
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bailey | 
                                                
                                                    Isabelle Bailey
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bancroft | 
                                                
                                                    Anna Bancroft
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Banfield | 
                                                
                                                    Mark Banfield BSc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Banham | 
                                                
                                                    Robert Banham LLB ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bark | 
                                                
                                                    Lisa Bark BA FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Barker | 
                                                
                                                    Kirsten Barker FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Barling | 
                                                
                                                    Matthew Barling BSc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Barlow | 
                                                
                                                    Nicholas Barlow CA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Barnett | 
                                                
                                                    Phillip Barnett ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Bates | 
                                                
                                                    Leigh Bates
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Batten | 
                                                
                                                    Mark Batten BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Batty | 
                                                
                                                    Andrew Batty BA(Hons) FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Baxendale | 
                                                
                                                    David Baxendale BCom FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Beatty | 
                                                
                                                    Stephan Beatty MA BA FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bell | 
                                                
                                                    Daniel Bell
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Benson | 
                                                
                                                    Ian Benson
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Beqiraj | 
                                                
                                                    Ermelinda Beqiraj
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Berryman | 
                                                
                                                    Scott Berryman BSc ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bertolotti | 
                                                
                                                    Alex Bertolotti BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bichard | 
                                                
                                                    James Bichard BSc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Binney | 
                                                
                                                    Mark Binney BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Blackburn | 
                                                
                                                    Justin Blackburn ACA CA(ANZ)
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Booth | 
                                                
                                                    Emma Booth
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bouch | 
                                                
                                                    Nicholas Bouch
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Boulding | 
                                                
                                                    Robert Boulding FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bourde | 
                                                
                                                    Marc Bourde
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bowman | 
                                                
                                                    James Bowman
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Box | 
                                                
                                                    Andrew Box PhD MS MSci BFP FCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Braybrooks | 
                                                
                                                    Roger Braybrooks
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bretts | 
                                                
                                                    Lewis Bretts
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Britten | 
                                                
                                                    Wendy Britten
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Broad | 
                                                
                                                    Andrew Broad BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Brooker | 
                                                
                                                    Antony Brooker
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bruckner | 
                                                
                                                    Matthew Bruckner ACCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Bunyan | 
                                                
                                                    Daniel Bunyan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Burns | 
                                                
                                                    Brian Burns
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Byrne | 
                                                
                                                    Siobhan Byrne FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cairns | 
                                                
                                                    Christine Cairns
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cajot | 
                                                
                                                    Inge Cajot LLM
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cameron | 
                                                
                                                    Daniel Cameron
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Campbell | 
                                                
                                                    Gregory Campbell BA(Hons) FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Carpenter | 
                                                
                                                    Fiona Carpenter MSc BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Carter | 
                                                
                                                    Roberta Carter
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cater | 
                                                
                                                    Stephen Cater BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Chandler | 
                                                
                                                    Sarah Chandler FCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Chang | 
                                                
                                                    Charles Chang
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Charles | 
                                                
                                                    Albertha Charles ACCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Chatterjee | 
                                                
                                                    Isha Chatterjee
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Chehab | 
                                                
                                                    Maya Chehab
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Chibba | 
                                                
                                                    Nitin Chibba CA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Chong | 
                                                
                                                    Wooi Chong
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Choudhary | 
                                                
                                                    Gaurav Choudhary
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Choudhry | 
                                                
                                                    Saira Choudhry
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Christofi | 
                                                
                                                    Lilia Christofi
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Churchill | 
                                                
                                                    Peter Churchill MMath FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Clark | 
                                                
                                                    Kevin Clark CA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Clarke | 
                                                
                                                    Lee Clarke FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cole | 
                                                
                                                    Quentin Cole
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Collings | 
                                                
                                                    Malcolm Collings
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Colville | 
                                                
                                                    John Colville
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Comras | 
                                                
                                                    Richard Comras BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Contzen | 
                                                
                                                    Sophie Contzen
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cooch | 
                                                
                                                    Michael Cooch
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cook | 
                                                
                                                    Matthew Cook
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cook | 
                                                
                                                    Antony Cook
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cook | 
                                                
                                                    Michael Gordon Cook
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cooper | 
                                                
                                                    Lauren Cooper ACCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Corbett | 
                                                
                                                    Isambard Corbett BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Corneal | 
                                                
                                                    Damian Corneal
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cosgrove | 
                                                
                                                    Sally Cosgrove FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cottrell | 
                                                
                                                    Robert Cottrell
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Coughlan | 
                                                
                                                    Anthony Coughlan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cousins | 
                                                
                                                    James Cousins
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Coutinho | 
                                                
                                                    Sheena Coutinho ACA CA(ANZ)
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cox | 
                                                
                                                    Benjamin Cox
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cox | 
                                                
                                                    Duncan Cox BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Crofton | 
                                                
                                                    Richard Crofton
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Crook | 
                                                
                                                    Katherine Crook ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cummings | 
                                                
                                                    Colin Cummings
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cummins | 
                                                
                                                    Stewart Cummins
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Cunneen | 
                                                
                                                    Christian Mark Cunneen BFP ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Daneshzadeh | 
                                                
                                                    Nassim Daneshzadeh LLB ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Daud | 
                                                
                                                    Karyn Daud
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Davenport | 
                                                
                                                    Robert Davenport
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Dawson | 
                                                
                                                    Symon Dawson
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | De Pian | 
                                                
                                                    Marcus De Pian FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | De Renzo | 
                                                
                                                    Novella De Renzo ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | de-Beger | 
                                                
                                                    Timothy de-Beger BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Deegan | 
                                                
                                                    Paul Deegan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Del Tasso-Dhupelia | 
                                                
                                                    Atul Del Tasso-Dhupelia BSc ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Denmark | 
                                                
                                                    Matthew Denmark
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Desai | 
                                                
                                                    Coolin Desai
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Dey | 
                                                
                                                    Shomit Dey FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Dignam | 
                                                
                                                    David Dignam BA ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Docker | 
                                                
                                                    Darren Docker BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Douglas | 
                                                
                                                    Neil Douglas
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Dowling | 
                                                
                                                    Sandra Dowling
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Easter | 
                                                
                                                    Robert Easter
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Edwards | 
                                                
                                                    Helen Edwards FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | El Khoury | 
                                                
                                                    Peter El Khoury
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Elliott | 
                                                
                                                    Ross Elliott
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Elliott | 
                                                
                                                    Ian Elliott BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Elliott | 
                                                
                                                    William Elliott
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Ellis | 
                                                
                                                    Suzanne Ellis
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ellis | 
                                                
                                                    Hugh Ellis BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Emery | 
                                                
                                                    Paul Emery BSc(Hons) ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Euell | 
                                                
                                                    Kelsey Euell CA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Evans | 
                                                
                                                    Ross Evans
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Falconer | 
                                                
                                                    Matthew Falconer BA(Hons) ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Farooqi | 
                                                
                                                    Imran Farooqi
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Fenyo | 
                                                
                                                    Marton Fenyo FCCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Ferdaous | 
                                                
                                                    El Hassane Ferdaous
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ferguson | 
                                                
                                                    Thomas Ferguson BA ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Flint | 
                                                
                                                    Penny Flint
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Flockton | 
                                                
                                                    Benjamin Flockton
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Forster | 
                                                
                                                    Sean Forster BA FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Frendo | 
                                                
                                                    Nicholas Frendo BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Frizzell | 
                                                
                                                    Steven Frizzell ACA CA(AUS)
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ganatra | 
                                                
                                                    Shamil Ganatra FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Garcia Carroggio | 
                                                
                                                    Agustin Garcia Carroggio
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Gasson | 
                                                
                                                    William Gasson
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | George | 
                                                
                                                    Nicholas George
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Geraghty | 
                                                
                                                    Nicola Geraghty ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Gibbons | 
                                                
                                                    Michael Gibbons
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Gish | 
                                                
                                                    Alexis Gish CA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Godsmark | 
                                                
                                                    Ian Godsmark BSc FCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Gooding | 
                                                
                                                    Robert Gooding FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Gough | 
                                                
                                                    Mark Gough
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Gough | 
                                                
                                                    Steven Gough
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Graham | 
                                                
                                                    Douglas Graham
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Graham | 
                                                
                                                    Colin Graham BSc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Grainger | 
                                                
                                                    Emma Grainger MA(Cantab) Ba ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Grant | 
                                                
                                                    Matthew Grant MSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Gread | 
                                                
                                                    Kellie Gread CA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Green | 
                                                
                                                    James Green ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Gregory | 
                                                
                                                    Mark Gregory
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Gross | 
                                                
                                                    Isabelle Gross
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Groves | 
                                                
                                                    Nicholas Groves MA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Gunter | 
                                                
                                                    Jason Gunter CA BFP ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Haddock | 
                                                
                                                    Richard Haddock
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hadley | 
                                                
                                                    Brent Hadley ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hallam | 
                                                
                                                    Hazell Hallam BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hallpike | 
                                                
                                                    Katrina Hallpike MA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Halstead | 
                                                
                                                    Claire Halstead
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hamer | 
                                                
                                                    Nick Hamer
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hamilton | 
                                                
                                                    Scott Hamilton
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hampton | 
                                                
                                                    Simon Hampton
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hanson | 
                                                
                                                    Luke Hanson BSc FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hardy | 
                                                
                                                    Josephine Hardy
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Harland | 
                                                
                                                    Meryl Harland
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Harrington | 
                                                
                                                    Michael Harrington
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Harris | 
                                                
                                                    Simon Harris
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hawkins | 
                                                
                                                    Robert Hawkins BSc BFP FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hayman | 
                                                
                                                    Sarah Hayman FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hermanson | 
                                                
                                                    Peter Hermanson
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hewer | 
                                                
                                                    James Hewer BSc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hewlett | 
                                                
                                                    Peter Hewlett
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Heys | 
                                                
                                                    Christopher Heys MSc BEng FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Higgins | 
                                                
                                                    Stuart Higgins BA(Hons) ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hill | 
                                                
                                                    Timothy Hill MEng FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hillier | 
                                                
                                                    Ian Hillier ACCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hilton | 
                                                
                                                    Tim Hilton
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hines | 
                                                
                                                    Jonathan Hines BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hintze | 
                                                
                                                    Holger Hintze
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hodge | 
                                                
                                                    Russell Hodge
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Holdstock | 
                                                
                                                    Harry Holdstock MA MSc ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Holland | 
                                                
                                                    Alexander Holland BA(Hons) BFP FCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Holmes | 
                                                
                                                    Jonathan Holmes LLB FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Homer | 
                                                
                                                    Darren Homer
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hooker | 
                                                
                                                    Lisa Hooker BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hoppe | 
                                                
                                                    Oliver Hoppe
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Horey | 
                                                
                                                    Adam Horey
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Houghton | 
                                                
                                                    Jamie Houghton
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Howarth | 
                                                
                                                    Cherry Howarth
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Howe | 
                                                
                                                    Jonathan Howe BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Humphries | 
                                                
                                                    Leo Humphries
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hunt | 
                                                
                                                    Simon Hunt BA ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                Yes | 
                                            
                                            
                                                | Hunt | 
                                                
                                                    Elisabeth Hunt BSc(Hons) FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Hussain | 
                                                
                                                    Zelf Hussain BCom FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Iqbal | 
                                                
                                                    Asim Iqbal FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Irwin | 
                                                
                                                    Edward Irwin
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Jaber | 
                                                
                                                    Barry Jaber
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Jackson-Moore | 
                                                
                                                    William Jackson-Moore BA ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Jain | 
                                                
                                                    Pragya Jain
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Jain | 
                                                
                                                    Abhijay Jain FCCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Jegerajan | 
                                                
                                                    Johan Jegerajan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Jenkins | 
                                                
                                                    Isabelle Jenkins
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Jensen | 
                                                
                                                    Jeremy Jensen MA ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Joel | 
                                                
                                                    Matthew Joel BA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Johns | 
                                                
                                                    Edward Johns FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Johnson | 
                                                
                                                    Lawrence Johnson LLB FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Jones | 
                                                
                                                    Richard Jones BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Jones | 
                                                
                                                    Stephen Jones BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Joseph | 
                                                
                                                    Anthony Joseph
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Kanji | 
                                                
                                                    Jamil Kanji ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Karim | 
                                                
                                                    Sajedah Karim
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Karir | 
                                                
                                                    Attul Karir BA(Hons) ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Kasina | 
                                                
                                                    Rhoda Kasina
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Katz | 
                                                
                                                    Joseph Katz
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Kay | 
                                                
                                                    Matthew Kay FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Kelly | 
                                                
                                                    David Kelly CA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Kenney | 
                                                
                                                    Simon Kenney
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Kett | 
                                                
                                                    Alistair Kett
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ketteringham | 
                                                
                                                    Darren Ketteringham BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Key | 
                                                
                                                    Andrew Key
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Khalid | 
                                                
                                                    Uneeb Khalid
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Khan | 
                                                
                                                    Mohammad Khan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Khera | 
                                                
                                                    Akhilesh Khera
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | King | 
                                                
                                                    Kevin King
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Klendjian | 
                                                
                                                    Naz Klendjian
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Kmiliauskaite | 
                                                
                                                    Ruta Kmiliauskaite ACCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Kourtis | 
                                                
                                                    Nikos Kourtis
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Kouvaros | 
                                                
                                                    Menicos Kouvaros
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Krishnamurthy | 
                                                
                                                    Balaji Krishnamurthy BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lakshmipathy | 
                                                
                                                    Sharmila Lakshmipathy
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lamba | 
                                                
                                                    Vikas Lamba
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Land | 
                                                
                                                    Jonathon Land
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Larson | 
                                                
                                                    Peter Larson
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lauffer | 
                                                
                                                    Gabriella Lauffer
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Leach | 
                                                
                                                    Simon Leach BA(Hons) ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Leaver | 
                                                
                                                    Gordon Leaver ACA CA(ANZ) 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Leaver | 
                                                
                                                    Mark Leaver
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lee | 
                                                
                                                    Benjamin Lee
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lewis | 
                                                
                                                    Robert Lewis BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lewis | 
                                                
                                                    William Lewis BA FCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Libotte | 
                                                
                                                    Giorgio Libotte
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Liddell | 
                                                
                                                    Stewart Liddell MA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Light | 
                                                
                                                    Colin Light
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lightstone | 
                                                
                                                    Katie Lightstone ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lindsay | 
                                                
                                                    Gregor Lindsay
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lingwood | 
                                                
                                                    Ben Lingwood
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Linnegar | 
                                                
                                                    Steven Linnegar FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lison | 
                                                
                                                    Andrew Lison
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lochab | 
                                                
                                                    Jasmit Lochab ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Logan | 
                                                
                                                    Scott Logan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lombardi | 
                                                
                                                    Chiara Lombardi
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Loring | 
                                                
                                                    Mark Loring
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Loudjeva | 
                                                
                                                    Zlatina Loudjeva
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lukeman | 
                                                
                                                    Thomas Lukeman FCCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Lyall | 
                                                
                                                    Robert Lyall ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Lythell | 
                                                
                                                    Antony Lythell FCCA ACCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Macgilp | 
                                                
                                                    Andrew Macgilp
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Maclay | 
                                                
                                                    Robert Maclay
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Macnamara | 
                                                
                                                    Edward Macnamara MEng ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Macpherson | 
                                                
                                                    James Macpherson MA MSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Madden | 
                                                
                                                    Richard Madden CA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Magee | 
                                                
                                                    Michael Magee BA(Econ) ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Mahmood | 
                                                
                                                    Amjid Mahmood
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Main | 
                                                
                                                    Gregory Main ACA CA(SA)
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Man | 
                                                
                                                    Hugh Lun Man
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Mander | 
                                                
                                                    Richard Mander BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Manzoor | 
                                                
                                                    Nabil Manzoor
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Marais | 
                                                
                                                    Abraham Marais
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | March | 
                                                
                                                    Jennifer March MSc BA ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Marciniak | 
                                                
                                                    Allison Marciniak ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Mardle | 
                                                
                                                    Ross Mardle
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Marinho | 
                                                
                                                    Thalita Marinho
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Marjoribanks | 
                                                
                                                    Alex Marjoribanks BSc ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Marks | 
                                                
                                                    James Marks FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Marry | 
                                                
                                                    Grainne Marry
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Marter | 
                                                
                                                    Patrick Marter
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Marwa | 
                                                
                                                    Jatinder Marwa ACCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Marwood | 
                                                
                                                    Francis Marwood BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Masfari | 
                                                
                                                    Wafa Masfari
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Maskery | 
                                                
                                                    Jonathan Peter Maskery
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Massam | 
                                                
                                                    Jonathan Massam
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Matthews | 
                                                
                                                    Carla Matthews
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Matthews | 
                                                
                                                    Paul Matthews
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | May | 
                                                
                                                    Benjamin May BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Mayhew-Seers | 
                                                
                                                    Ainsley Allan Mayhew-Seers
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | McGuire | 
                                                
                                                    Richard McGuire
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | McKechnie | 
                                                
                                                    Andrew McKechnie
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | McManus | 
                                                
                                                    Nicole McManus
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | McMillan | 
                                                
                                                    Natasha McMillan MA(Hons) ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | McNab | 
                                                
                                                    Duncan McNab BSc FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | McNair Scott | 
                                                
                                                    Alastair McNair Scott
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | McNeely | 
                                                
                                                    Gerard McNeely LLB FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | McSherry | 
                                                
                                                    Craig McSherry ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | McSherry | 
                                                
                                                    Victoria McSherry BSc ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Mee | 
                                                
                                                    James Mee FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Meek | 
                                                
                                                    Darren Meek LLB FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Melly | 
                                                
                                                    Faye Melly
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Middleton | 
                                                
                                                    Sarah Middleton
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Middleton | 
                                                
                                                    Barry Middleton
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Miller | 
                                                
                                                    Andrew Miller
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Miller | 
                                                
                                                    Jessica Miller LLB FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Milligan | 
                                                
                                                    Emily Milligan BSc ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Mills | 
                                                
                                                    Eleanor Mills ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Mkangama | 
                                                
                                                    Saye Mkangama
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Moffett | 
                                                
                                                    Michael Moffett
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Moll | 
                                                
                                                    Steven Moll MEng ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Moore | 
                                                
                                                    Ainsley Moore
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Moore | 
                                                
                                                    Andrew Moore BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Moorhead | 
                                                
                                                    Jason Moorhead
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Morgan | 
                                                
                                                    James Morgan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Morris | 
                                                
                                                    Laura Morris FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Morris | 
                                                
                                                    Kevin Morris MA ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Morrison | 
                                                
                                                    Nick Morrison BSocSc FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Morton | 
                                                
                                                    Paul Morton
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Moseley | 
                                                
                                                    James Moseley
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Munteanu | 
                                                
                                                    Monica Munteanu
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Music | 
                                                
                                                    Victoria Music CA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Mustansir | 
                                                
                                                    Abd-e-Ali Mustansir
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Mutch | 
                                                
                                                    Chris Mutch BA(Hons) ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Naidoo | 
                                                
                                                    Priyen Naidoo
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Nash | 
                                                
                                                    Natalie Nash
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Newsham | 
                                                
                                                    Andrew Newsham
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Nichols | 
                                                
                                                    Matthew Nichols BA FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Nolan | 
                                                
                                                    Richard Nolan BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | O'Brien | 
                                                
                                                    Peter O'Brien BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | O'Connell | 
                                                
                                                    Sarah O'Connell BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | O'Driscoll | 
                                                
                                                    Brendan O'Driscoll BA(Hons) ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | O'Loughlin | 
                                                
                                                    Brian O'Loughlin
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Oates | 
                                                
                                                    Simon Oates
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Olney | 
                                                
                                                    Gareth Olney MA ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Olsen | 
                                                
                                                    Laura Olsen CTA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Oswald | 
                                                
                                                    Graham Oswald
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Owusu-Adjei | 
                                                
                                                    Teresa Owusu-Adjei BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ozturk | 
                                                
                                                    Oz Ozturk
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Padwick | 
                                                
                                                    David Padwick
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Page | 
                                                
                                                    Jonathan Page BEng ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Palazzo-Corner | 
                                                
                                                    Niccolo Palazzo-Corner BSc BSc(Hons) ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Pannell | 
                                                
                                                    Paul Pannell
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Panzeri | 
                                                
                                                    Alberto Panzeri
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Paramanathan | 
                                                
                                                    Nathini Paramanathan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Park | 
                                                
                                                    Nancy Park
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Parker | 
                                                
                                                    Victoria Parker
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Parthezius | 
                                                
                                                    Jessica Parthezius
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Patel | 
                                                
                                                    Jaymal Patel FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Patel | 
                                                
                                                    Anish Patel
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Patel | 
                                                
                                                    Amish Patel
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Patel | 
                                                
                                                    Rahul Patel BSc(Hons) ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Patel | 
                                                
                                                    Ayesha Patel BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Patel | 
                                                
                                                    Alkesh Patel
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Pattison | 
                                                
                                                    Nicholas Pattison
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Paw | 
                                                
                                                    Umang Paw
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Pedler | 
                                                
                                                    David George Pedler BFP ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Perez Portugal | 
                                                
                                                    Marta Perez Portugal
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Permal | 
                                                
                                                    Rukshan Permal FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Pienaar | 
                                                
                                                    Quinton Pienaar
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Pincus | 
                                                
                                                    James Andrew Pincus
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Pinder | 
                                                
                                                    Richard Pinder CA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Pisciotta | 
                                                
                                                    Kristen Pisciotta
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Poore | 
                                                
                                                    Andrea Poore
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Price | 
                                                
                                                    Luke Price BA(Hons) ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Pugh | 
                                                
                                                    Mark Pugh BA ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Purves | 
                                                
                                                    Brian Purves
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Putt | 
                                                
                                                    Matt Putt BSc ACA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Pybus | 
                                                
                                                    Amanda Pybus
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Quincey | 
                                                
                                                    Nicola Quincey
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Rafiq | 
                                                
                                                    Mohamed Rafiq
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Raghunathan | 
                                                
                                                    Srini Raghunathan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Raines | 
                                                
                                                    Philip Raines
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Rajamani | 
                                                
                                                    Shobana Rajamani
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Randell | 
                                                
                                                    Jamie Randell
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Rankin | 
                                                
                                                    Sophie Rankin ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Rawling | 
                                                
                                                    Esther Rawling FCCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Rea | 
                                                
                                                    Nicholas Rea BA ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Robb | 
                                                
                                                    Thomas Robb BA FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Roe | 
                                                
                                                    Jonathan Roe
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Roesch | 
                                                
                                                    Herve Roesch
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Rollinshaw | 
                                                
                                                    Richard Rollinshaw BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Rollo | 
                                                
                                                    Kevin Rollo
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Romberg | 
                                                
                                                    Thomas Romberg
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Rosam | 
                                                
                                                    Andrew Rosam
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ross | 
                                                
                                                    Mark Ross
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Samme | 
                                                
                                                    Scott Samme
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Samson | 
                                                
                                                    Christopher Samson
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Sanderson | 
                                                
                                                    Gavin Sanderson BSc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Sandford | 
                                                
                                                    Claire Sandford MA ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Scott | 
                                                
                                                    Eleanor Scott
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Seymour | 
                                                
                                                    Simon Seymour
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Seymour-Taylor | 
                                                
                                                    Thomas Seymour-Taylor BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Shah | 
                                                
                                                    Alpesh Shah
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Shah | 
                                                
                                                    Sanjay Shah LLB ACA CTA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Shaista | 
                                                
                                                    Amena Shaista ACCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Sharratt | 
                                                
                                                    Ian Sharratt
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Sheppard | 
                                                
                                                    Benedict Sheppard
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Sherry | 
                                                
                                                    Steven Sherry FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Singh | 
                                                
                                                    Kiret Singh
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Sizer | 
                                                
                                                    Anthea Sizer
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Skailes | 
                                                
                                                    Duncan Skailes BSc FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Skinner | 
                                                
                                                    Craig Skinner
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Smith | 
                                                
                                                    Heather Smith Bsc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Smith | 
                                                
                                                    Craig Smith
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Smith | 
                                                
                                                    Chris Smith
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Smith | 
                                                
                                                    Andrew Smith BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Smith | 
                                                
                                                    Colin Smith BSc(Hons) FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Smolievski | 
                                                
                                                    Andrei Smolievski FCCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Snapes | 
                                                
                                                    Michael Snapes
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Stapleton | 
                                                
                                                    Lucy Stapleton BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Stent | 
                                                
                                                    Lauren Stent BSc FCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Stevns | 
                                                
                                                    William Stevns
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Stewart | 
                                                
                                                    James Stewart MEng(Hons) ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Stomeo | 
                                                
                                                    Anne-Marie Stomeo
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Stone | 
                                                
                                                    Elizabeth Stone CA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Stoner | 
                                                
                                                    Gavin Stoner BA(Hons) FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Strack | 
                                                
                                                    Gerhard Strack
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Strudwick | 
                                                
                                                    Melinda Strudwick
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Sullivan | 
                                                
                                                    Philip Sullivan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Susgaard-Vigon | 
                                                
                                                    Marc Susgaard-Vigon BA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Swales | 
                                                
                                                    Alwin Swales
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Sweetnam | 
                                                
                                                    Jeremy Sweetnam
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Swinglehurst | 
                                                
                                                    Adam Swinglehurst CA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Tallon | 
                                                
                                                    Victoria Tallon BSc(Hons) BFP ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Talvitie-Brown | 
                                                
                                                    Kalee Talvitie-Brown
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Tao | 
                                                
                                                    Sam Tao FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Taplin | 
                                                
                                                    Matthew Taplin MEng FCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Taurae | 
                                                
                                                    Paolo Taurae ACA CA(NZ)
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Taylor | 
                                                
                                                    Natalia Taylor
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Tebbett | 
                                                
                                                    Stephen Tebbett
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Temple | 
                                                
                                                    Christopher Temple BA(Hons) ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Theunissen | 
                                                
                                                    Emma Theunissen MA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Thomas | 
                                                
                                                    Susan Thomas
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Tickle | 
                                                
                                                    Sean Tickle
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Tillbrook | 
                                                
                                                    Victoria Tillbrook ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Torpy | 
                                                
                                                    Max Torpy FCA MSci
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Tribe | 
                                                
                                                    Dominic Tribe
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Trunkfield | 
                                                
                                                    David Trunkfield
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Tucker | 
                                                
                                                    Warren Tucker
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Tung | 
                                                
                                                    Bernand Tung
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Turkington | 
                                                
                                                    Sarah Turkington FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Turner | 
                                                
                                                    Andrew Turner
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Turton | 
                                                
                                                    Joseph Turton BSc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ure | 
                                                
                                                    Graham Ure BA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Vasyura | 
                                                
                                                    Yulia Vasyura FCCA
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Vaughan | 
                                                
                                                    Hannah Vaughan
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Venables | 
                                                
                                                    Chris Venables
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Vestentoft | 
                                                
                                                    Timothy Vestentoft
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Vohra | 
                                                
                                                    Deepti Vohra
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wakenshaw | 
                                                
                                                    Greg Wakenshaw
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Walker | 
                                                
                                                    Joseph Walker BA(Hons) ACA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Wallace | 
                                                
                                                    Mike Wallace FCA 
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Waller | 
                                                
                                                    Sam Waller
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Walsh | 
                                                
                                                    Thomas Walsh MA MSci BFP ACA PGCE 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Walton | 
                                                
                                                    Joanna Walton ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ward | 
                                                
                                                    Andrew Ward FCCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ward | 
                                                
                                                    Lorna Ward
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Ward-Close | 
                                                
                                                    Matthew Ward-Close
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Watford | 
                                                
                                                    Nicholas Watford
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Watson | 
                                                
                                                    Philip Watson
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Webb | 
                                                
                                                    Jeremy Webb BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Webb-Martin | 
                                                
                                                    Loic Webb-Martin
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wellman | 
                                                
                                                    Craig Wellman
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | West | 
                                                
                                                    Alex West BA(Hons) FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Westcott | 
                                                
                                                    Simon Westcott
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Whittle | 
                                                
                                                    Jim Whittle
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wilkinson | 
                                                
                                                    Lawrence Wilkinson BA FCA
                                                 | 
                                                Yes | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wilks | 
                                                
                                                    Nick Wilks BSc ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Williams | 
                                                
                                                    Nick Williams
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Williams | 
                                                
                                                    Richard Williams
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Williams | 
                                                
                                                    Conrad Williams BEng ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Williams | 
                                                
                                                    Thomas Williams
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Williams | 
                                                
                                                    Jonathan Williams MA MSc FCA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Willis | 
                                                
                                                    Nigel Willis BA ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wilson | 
                                                
                                                    Nigel Wilson MA FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Windaus | 
                                                
                                                    Daniel Windaus
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Windsor | 
                                                
                                                    Jacqueline Windsor
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wintermantel | 
                                                
                                                    Andrea Wintermantel ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wisnia | 
                                                
                                                    Andrew Wisnia
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wong | 
                                                
                                                    David Wong
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wood | 
                                                
                                                    Rhiannon Wood FCA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Woodings | 
                                                
                                                    Neil Woodings
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Woolcott | 
                                                
                                                    Catherine Woolcott BSc ACA 
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wrout | 
                                                
                                                    Andy Wrout
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Wuerthele | 
                                                
                                                    Colin Wuerthele CA 
                                                 | 
                                                Yes | 
                                                No | 
                                                No | 
                                                No | 
                                            
                                            
                                                | Wyles | 
                                                
                                                    Richard Wyles
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No | 
                                            
                                            
                                                | Yates | 
                                                
                                                    Sarah Yates ACA
                                                 | 
                                                No | 
                                                No | 
                                                Yes | 
                                                No |