He subsequently was a founder and partner-in-charge of Benchmark Valuation Consultants, which merged with KPMG Peat Marwick in 1987.

FORBES: Wallace Forbes - On The Call - Archive

Peat Marwick audited accounts which were made public for 1996, 1997 and 1998.

ECONOMIST: Letters

His father was a Privy Purse auditor, as was his great-grandfather William Barclay Peat, who was a founding partner of the accountancy firm Peat Marwick, now KPMG, where Sir Michael was previously a partner.

BBC: NEWS | UK | Sir Michael Peat: Right hand man