It is with deep sadness that we announce the passing of James (Jimmy) Condie after a short illness at the age of 93, a victim of the coronavirus pandemic. He was a much loved and highly respected partner of Condies for 38 years.

Jimmy was born in Kelty and brought up in Dunfermline, qualifying as a CA and FCCA in 1950. He joined his father in the CA firm, James Condie & Co, which had been founded in 1925. He remained a partner in the firm until his retirement in 1988, overseeing a massive change in how accountants interacted with their clients over that time. He was a true innovator and was one of the pioneers of the use of computers in producing reports and accounts for clients, introducing a French-made Logabax electromechanical accounting machine in the mid 1960s and devising a format that allowed rudimentary accounts to be produced. In the early 1970s, this was replaced by an Olivetti made system, and he worked with the importer to devise suitable accounting software to produce financial accounts for clients.

In 1973, when VAT was introduced, Jimmy set up a computerised VAT processing division providing VAT recording services initially just for the firm’s clients. This proved very successful, and his involvement in the intricacies of VAT was recognised soon after when he was invited to become a member of the VAT Tribunal in Edinburgh, hearing appeals against VAT assessments.  He continued in this role for the next 15 years.

Jimmy retired from Condie & Co in June 1988, and he and his wife Sheila used their new found freedom to pursue a passion for travelling, culminating in an extended round the world tour for their Golden Wedding in 2001. 

Condie & Co continued with two of Jimmy’s sons, Ian and Alan, as partners and the firm has since been supplemented by his CA grandson, Jason, making him the fourth generation of the family to join the firm.