Bermudians who have earned the right to use the CA designation.

Simon Miles Foster and Philip Andrew Thorne studied for the Chartered Accountant Designation through the Bermuda Institute and Kim Marie Marshall studied in Vancouver.

All three took the Uniform Final Examination set by the Board of Examiners of the Canadian Institute of Chartered Accountants in September. The results were announced on December 10.

Mr. Foster attended Warwick Academy and then went on to graduate from Kingston Polytechnic in London in 1990 with an Honours Bachelor of Arts degree in Accounting and Finance. He is currently employed by Kempe & Whittle.

Mr. Thorne also attended Warwick Academy. In 1988, he graduated from Mount Allison University with a Bachelor of Commerce degree. He now works at Cooper & Lines.

Ms Marshall attended Warwick Academy before graduating from Acadia University in 1988 with a Bachelor of Commerce degree. She is employed by Coopers & Lybrand in Vancouver, British Colombia.

In order to qualify as Chartered Accountants students completed a post-graduate programme and a period of supervised training in a chartered accounting firm.

Council president, Mr. Ian Davidson said: "The CA exam is one of the most gruelling examinations faced by any professional and we are extremely proud of Simon's, Philip's and Kim's success.''