Alison Marshall

The qualification is the equivalent to that of a Masters degree and elements of it have a notoriously low pass rate.

Ms Marshall said she was proud to bring an enhanced level of expertise to her clients across Fife and beyond.

She said: “This has been one of the most challenging processes in my career to date, and I’ve learned a huge amount over the last two years of study while balancing my workload and caring for my two children.

“One of these exams on offer had a recent pass rate of only 13%. Only one of the 14 exams available had a pass rate over 60%, so I’m immensely proud to have got through the process.

“Our clients come to us for our expertise and it’s essential that we continue to upskill so that we can bring them the best possible service.

“I’ve already been putting these newly-gained skills to good use across the firm’s five Scottish offices. I’m very thankful to my friend and colleague, Susan Hoyle, for pushing me to go for it.”

Susan Hoyle, a tax consultant and long-time colleague of Ms Marshall, recently retired but convinced Ms Marshall to attain the distinguished qualification to guarantee clients of WJM maintained access to such expertise. Only Annie Pearson, associate in WJM’s Glasgow office, shares the decoration within the company.