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Bain, Neville Clifford (1940–2012), accountant and businessman, was born on 14 July 1940 in Dunedin, New Zealand, one of four sons of Charles Alexander Bain (1912–1990), railway worker, and his wife, Gertrude Mae, née Howe (1909–1986). He was educated at the King's High School...

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Morrow, Sir Ian Thomas (1912–2006), accountant and businessman, was born on 8 June 1912 in Park Road, Crumpsall, Manchester, the elder son of Thomas George Morrow (d. 1973), an expatriate manager of a jute mill in Brazil, and his wife, Jamesina, née...

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Smallpeice, Sir Basil (1906–1992), accountant and businessman, was born in Rio de Janeiro, Brazil, on 18 September 1906, the son of Herbert Charles Smallpeice, a senior clerk in the London and River Plate Bank, and his wife, Georgina Ruth, née Rust. He suffered a serious bout of malaria at an early age and was brought back to ...