Currently working towards her STEP Diploma in Trusts and Estates (Scotland), Ms Kirkwood received the award for achieving the highest mark in her trust and executry accounting paper. She is one of only 46 students internationally to receive such an award.

STEP run several qualifications for those who advise on family inheritance and succession planning, including certificates, advanced certificates and diplomas.

Students need to gain a specific number of credits via examination, essays or prior experience in order to become an affiliate member, an associate member or a ‘TEP’, the designation granted to a full member of STEP. Ms Kirkwood has one more exam left to take in July and will then be eligible to receive her Diploma and become a ‘TEP’.

She said: “I’m absolutely delighted to have achieved the STEP Advanced Certificate in Trust and Executry Accounting with the highest mark in my exam paper. I’m excited to be a step closer to obtaining my goal of achieving the Diploma and becoming a fully-fledged member of STEP.”

Ernie Boath, head of private client department at Miller Hendry, said: “We are tremendously proud of Lindsay. As one of only 46 students internationally to receive this accolade, it is a fantastic achievement. We wish her all the very best as she works towards achieving her Diploma and becoming an internationally recognised expert in her field.”

Madeleine Jenness, STEP’s senior manager, professional development, said: “Lindsay has our warmest congratulations. The Advanced Certificate in Trust and Executry Accounting is a challenging course and to obtain the highest distinction score worldwide, as Lindsay did, is a terrific achievement. We look forward to seeing such a promising student become a Full Member of STEP.”