Reproduced courtesy ICAS and with thanks to the Flint family for their help.

Professor David Flint CA and his wife Dorothy.Professor David Flint CA, UofG graduate and Johnston Smith Chair of Accountancy, has died aged 98. He was a past President of ICAS.

‌He was born on 24 February 1919 and admitted to ICAS membership on 28 March 1949. David was educated at the University of Glasgow where he read a range of subjects including economics and law, being awarded an MA in 1939 and a BL, in absentia in 1942.

University career

In 1950, David became a part-time lecturer in Industrial Accountancy at the University of Glasgow and in 1964 was appointed to the Johnstone Smith Chair of Accountancy at the University, a post he held until 1976, whereafter he remained a Professor in the Department of Accountancy.

In 1967, the degrees of Bachelor of Accountancy and Master of Accountancy were established setting the University of Glasgow and Scotland in the frontline of accountancy education in the UK and beyond. He was Dean of the Faculty of Law at the University from 1971 to 1973. In 1981, he was appointed as Vice-Principal of the University with a special interest in financial matters, and in 1985 retired from the University.

Continuing his academic activities post retirement, Professor Flint was Guest Professor in Odense and in Leuven, Honorary Professor of Accountancy at the University of Stirling and Visiting Professor at Herriot Watt University. In 2001 the Honorary Degree of Doctor of the University of Glasgow was conferred on him.

The Principal and Vice-Chancellor of the University of Glasgow, Professor Anton Muscatelli, said: "Professor Flint was an extraordinary person who combined a long and eminent academic life with a successful business career. The University was extremely fortunate to benefit from David’s many talents as lecturer and  senior leader culminating in his period as Dean and Vice-Principal and was delighted to mark his outstanding contribution publicly through the award of an honorary degree in 2001. We have lost a remarkable individual but his legacy in the world of accountancy will live on for years to come." 

Business career

David’s accountancy career began when he entered the Glasgow office of Mann, Judd, Gordon & Co on 14 August 1939 as an apprentice. However, 10 days into his apprenticeship he was mobilised as a Territorial Army Officer and served in the Royal Corps of Signals for seven years. During this time, he was present during the D-Day landings, as a consequence of which he received the Legion d'Honneur last year, given by France to recognise surviving veterans of that day.

On returning to civilian life, David completed his apprenticeship and qualified as a chartered accountant.

David went on to enjoy an incredibly successful career with the firm, quickly rising through the ranks to become senior partner.

ICAS

Before being appointed President of ICAS in 1975, David made valuable contributions to the ICAS education programme.

He lectured on “Investigations, Valuations etc” between 1953 and 1956 and served as the assistant examiner in law.

One of David’s son, Douglas Flint CA, followed his father as a prominent member of the profession, becoming a partner in what would become KPMG before joining HSBC as Group Finance Director and ultimately being appointed Group Chairman.

In 2013, David was awarded the inaugural ICAS lifetime achievement award. On presenting David with his award Sir David Tweedie cited a quotation from his work: “I believe in academic education for accountants, and I believe in the function of accounting as a vital force in society,” he said, “and I believe in auditing – two different subjects but both of them vital to our kind of democracy.”

'Truly wonderful man'

Anton Colella, CEO of ICAS said, “The contributions Professor Flint made not just to ICAS but to the accountancy profession as a whole are immeasurable.

“His passion for the profession captivated and inspired all who were lucky enough to meet him. This truly wonderful man will be sadly missed.”

Former Chairman of the International Accounting Standards Board Sir David Tweedie was apprenticed to David, his first employer.

Sir David said: “David was an inspirational figure for generations of accountants. His classes at the University of Glasgow were legendary and affected the attitudes of his students for decades later.

“He was an example of all that is best in our profession.”

First published: 18 May 2017

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