Meet the CPA Canada Barbados chapter board members

The membership of CPA Canada's Barbados chapter board reflects a cross-section of perspectives based on legacy designation, area of practice and experience since becoming qualified as a professional accountant.


Oliver Jordan, MBA, CFE, CPA, CA

Oliver is Chief Operating Officer of the Insurance Corporation of Barbados. He is a seasoned leader in the financial services sector have held a number of executive roles spanning Barbados, the Caribbean and Canada. In October 2018 he retired from PwC in Barbados as Partner and Head of Advisory Services for the Eastern Caribbean. Oliver has a Bachelor of Commerce from the University of Toronto and an MBA from Schulich School of Business at York University in Toronto, and obtained his CPA designation in 1991. He is a Fellow of the Institute of Chartered Accountants of Barbados, a member of the Association of Certified Fraud Examiners and a Licensed Trustee under the Barbados Insolvency Act. Active in the community, Oliver is also the Chairman of the Dean’s Advisory Council at the UWI Law School, Chairman of the Hotels & Resorts Limited and a Director of the YMCA in Barbados.

Vivian-Anne Gittens, MBA, FCPA, FCMA, BSc. Eng

Vivian-Anne is the retired chief executive officer of the Nation Group of Companies. She is a trained management consultant and has previous experience as a management consultant, both locally and regionally. Vivian-Anne also has former experience as a project and investment analyst with development agencies within the region. In addition to holding the Chartered Professional Accountant (CPA) designation and being named a fellow, she holds a BSc. in Engineering from UWI and an MBA from Ohio University, Athens, Ohio, USA. Vivian-Anne is an active volunteer, having served on a number of boards. Currently, she sits on the boards of RBC Royal Bank (Barbados) Limited; Power Care Inc.; and Aone Supermarkets Limited.

Mark Sutherland, CPA, CGA, B.Sc., ACIS, CAMLI PA

Mark is a retired finance and compliance professional. His work experiences, inclusive of audit and assurance, span in excess of 30 years in the financial services sector. He was employed in the insurance industry, both on-shore and off-shore in senior accounting and management positions. In addition to holding the Chartered Professional Accountants (CPA) designation, Mark earned a Bachelor in Accounting from UWI, he has also been awarded the CAMLI Practicing Associate (PA) designation by the Canadian Anti-Money Laundering Institute in 2017. In 1993, Mark became a member of the Institute of Chartered Accountants of Barbados (ICAB), he was granted his fellowship with the institute in 2004. To enhance his professional skill set, Mark became an Associate of the Institute of Chartered Secretaries & Administrators of Canada (ICSA) in 2001.

Michelle White-Ying, CPA, CGA

Michelle is an assurance partner with PwC East Caribbean with over 30 years’ experience in rendering audit and financial services to a wide spectrum of the firm’s clients across all industries. As the Engagement Leader she has responsibility for the overall quality and delivery of audit services, execution of audit strategy and has the ultimate decision-making responsibility on all audit matters relating to her many clients. She acts as the overall coordinator of services, working closely with her teams to ensure timely and responsive service while still maintaining close liaison with Client Boards and Senior management, ensuring that key industry and accounting issues and knowledge are shared with clients and staff alike. Michelle also leads the Firm’s Human Resources department and is the Ethics Leader. She is a Fellow of the Institute of Chartered Accountants of Barbados and has served as a member of council for 3 years, as well as having served as the Chair for the Membership and Admissions Committee.

Board Members

Carolyn Barton, MBA, CPA, CMA

Carolyn is Director Corporate Services with the Barbados Revenue Authority (the Authority). She joined the Authority in 2015 after spending 15 years at the National Housing Corporation (NHC) as the financial controller. Prior to joining the NHC, Carolyn worked at the Caribbean Broadcasting Corporation (CBC), where she served in varying roles of increasing responsibility until becoming the financial controller. In addition to holding a Chartered Professional Accountants (CPA) designation, Carolyn earned an MBA from Heriot-Watt University, a qualification from the Institute of Chartered Secretaries and Administrators (ICSA) and a certificate in information technology from the University of the West Indies, Barbados. She serves as Assistant Secretary on the Board of Directors with the Barbados Workers’ Union Co-operative Credit Union (BWUCCU), and has served in several different capacities at the BWUCCU for over 12 years. She also currently serves a Chair of the Supervisory Committee of the Barbados Cooperative Credit Union League which is the umbrella body for Credit Unions in Barbados. Carolyn is an active volunteer, having served on a number of boards over the years.

Allan B. Cruikshank, CPA, CA, TEP
Allan is a managing director of Cruikshank Associates Inc., as well as managing director of Cruikshank Corporate Services Ltd. Allan earned the Chartered Accountant (CA) designation in 1972 and is also a member of several professional organizations including the Institute of Chartered Accountants of Barbados, the Quebec Order of Chartered Professional Accountants, Life Member of Chartered Professional Accountants of Ontario, Life Member of Chartered Professional Accountants of Alberta, the Offshore Institute, the Society of Trust and Estate Practitioners and the Association of Marine Arbitrators of Canada. Allan is a frequent lecturer on tax matters, having spoken at the Annual Convention of the Canadian Tax Foundation, and the International Fiscal Association, Canada Branch. He was also an adjunct professor of taxation at Algonquin College and of taxation and advanced specialized accounting at Concordia University. Mr. Cruikshank is or has been a director of a number of companies both private and public. He is recognized as an expert n international taxation and accounting by the Law Courts of Canada and England.

Marilyn Gibbs, CPA, CGA, BSc. 
Marilyn is a CPA with an honours degree in Business Administration from Florida A&M University and a honours post-graduate diploma in International Relations. Born and raised in Grenada, she began her career with the Government of Grenada as a Budget and Planning Analyst in the Ministry of Finance in 1990. She was quickly promoted to a Senior Analyst position with responsibility for forecasting, analyzing and reporting on revenue collections for all Government revenue collection agencies. In 2002 Marilyn joined a local construction company where she served for six years, starting as the Administrative Assistant and the only office employee and leaving as Accountant III, having functioned in every area from procurement, to payroll, PAYE, VAT, Corporation Tax, Audit, accounts Payable and Receivable. She joined IBM in 2008 as a Services Financial Analyst for Bermuda and Cayman. In 2011 she was laterally moved to the role of Consolidations Financial Analyst for Barbados and EC, where she served till June 2017. In July 2017 she was promoted to Caribbean Consolidations Financial Analyst responsible for consolidation and reporting of all IBMs results for the Caribbean region.

Stacey Hem Lee, CPA, CMA, B.Sc. Mgmt (Hons)
Stacey is a Manager, Corporate Credit with Republic Bank (Barbados) Limited. Prior to her current role, she spent time in business advisory with Ernst & Young, engaging in a wide range of services including corporate acquisitions and divestitures and also in retail and private banking. In addition to holding the Chartered Professional Accountants (CPA) designation, Stacey holds a Bachelor of Science Degree in Management (First Class Honours) from UWI. She is also a member of the Institute of Chartered Accountants of Barbados (ICAB). Stacey is also a Director, on the CPA Canada Barbados Chapter Board and currently Chairs the Professional Learning and Development Committee.

Nadini Persaud, Ph.D., M.Sc., B.Sc., CPA, CGA
Dr. Nadini Persaud is a Fulbright scholar. She holds a Bachelor of Science in Accounting (First Class Honours), a Master of Science in Project Management and Evaluation (Distinction), and a doctorate in evaluation (Western Michigan University). She also holds the Canadian Certified General Accountants professional designation (CGA) (Gold Award) and the Chartered Professional Accountants (CPA) professional designation. Dr. Persaud is a lecturer at the University of the West Indies, Cave Hill Campus, Barbados and teaches primarily at the graduate level in the areas of project management and evaluation, and in accounting at the undergraduate level. She serves on several departmental, faculty, and university committees and also served as the program coordinator for the M.Sc. Project Management and Evaluation degree during the period 2008-2017. Nadini also serves on a number of international organizations. Current posts include Chair—Finance Advisory Board, American Evaluation Association (AEA), Program Chair—Costs, Effectiveness, Benefits, and Economics Topical Interest Group, AEA, Member of the AEA TIG Counsul, and Advisory Board Member of the Faster Forward Fund Foundation in the USA (a private foundation to accelerate the theory, practice and profession of evaluation). Nadini has extensive work experience in both the public and private sector. Her publications include papers and articles on evaluation, accounting, and research methods and a co-authored book titled Research Methodology Basics: From Conceptualization to Write-Up. She has also presented 18 conference papers at the American Evaluation Association on the importance of cost analysis in program evaluation.

Felicia Sue, MBA, CPA, CGA, FCA
Felicia is currently the acting General Manager with the Transport Board, a position she has held since July 2018. She has been in her substantive role of Financial Controller at the Board since 2005. Prior to this, she worked in the both the public and private sector, inclusive of the Offshore sector for Erin Mills International. Felicia has been a member of the Certified General Accountants Association of Canada (CGA) since 2002 and is a Fellow of the Institute of Chartered Accountants of Barbados since 2012. In addition to having the Chartered Professional Accountants (CPA) designation, Felicia has a bachelor’s degree in accounting and economics from the University of West Indies in 1992 and a Masters of Business Administration from Laurentian University in Canada in 2014. She is currently a Board Director of the Alexandra School and is the Chairman of the Financial Literacy Program for Barbados.