Catriona Donald, Gordon Gray, Scott McCrorie, Paul Mulcare and Susan Thom have been appointed directors within KPMG’s tax and legal function.

Elsewhere, Fiona Burns, Harvard Lee, Steven Lindsay, James Lucas and Sarah Tait have been promoted to director within the firm’s consultancy practice.

Gillian McGillivray and Kevin Ramsamy have also become directors in the firm’s HR and audit functions respectively.

In other promotions, 14 colleagues across the audit, tax and deal advisory, to tax, legal and consulting teams have risen to senior manager, 27 are now manager, and 45 have been promoted to assistant manager.

KPMG employs more than 1,000 people across its offices in Edinburgh, Glasgow and Aberdeen.

James Kergon, Scotland senior partner at KPMG in the UK, said: “Our clients rely on our talented and experienced people to support them through the different challenges they face.

“Celebrating the growth and success of our people is always important but given the past 18 months, this round of promotions is particularly significant and signifies our commitment to the Scottish market as well as the continued hard work of our people.

“We pride ourselves on our ability to create a working environment which encourages our people to build skills and grow their careers, so I’m delighted to recognise all the promotions across Scotland this year.

“With the economy cautiously recovering after a period of significant turbulence, we know that clients are beginning to focus on growth once more, which is why having a first-class team across the country will be crucial in helping them achieve ambitions for long-term growth.”

KPMG UK has made a range of senior promotions across the UK, with over 1,700 colleagues promoted on 1 October, the start of the firm’s new financial year.