Ashton Wheelans & Hegan Withdrawal from Partnership Ashton Wheelans & Hegan, chartered accountants, wish to announce that Grant McGowan has withdrawn from the partnership to set up as a sole practitioner. The remaining partners, being J. W. Wheelans, J. A. Wheelans, G. R. Samuels and A. M. Oorschot, will continue to practice as: Ashton Wheelans & Hegan, Chartered Accountants, 127 Armagh Street (P.O. Box 13-042), Christchurch. Telephone: (03) 366 7154.