STEP is a worldwide professional body for practitioners in the fields of trusts, estates and related issues.

Ms Kirkwood previously won a STEP Worldwide Excellence Award for achieving the highest mark in her trust and executry accounting paper. She was one of only 46 students internationally to receive such an award.

Ernie Boath, head of private client department at Miller Hendry, said: “We’re delighted to have two team members who are now fully-fledged members of STEP and therefore internationally recognised experts in their field. Lindsay and Samera have both done incredibly well and as a firm we are extremely proud of their achievements.”

Madeleine Jennes, STEP’s senior manager, professional development, said: “The STEP Diploma is a rigorous and challenging qualification, which takes years of study. We extend our warmest congratulations to Samera and Lindsay on completing the diploma and achieving Full Membership of STEP conferring the designation TEP.

“The TEP designation gives assurance to clients that their advisor is a highly qualified and experienced trust and estates practitioner, upholds high professional standards and is best placed to advise them and their families across the generations.”