Emma Waterman, who heads up the firm’s Inverurie office, and Stewart Pennington, who is based in Edinburgh and plays a leading role in the food and drink team, have both been promoted to the position of partner, effective from 1 December.

Ewan Bolt from the Inverness office, who heads up the firm’s digital solutions team, has been promoted to director along with Edinburgh-based Suzanne Brownie, who leads the transaction taxes team and has responsibility for a portfolio of entrepreneurial businesses.

The promotions bring the total number of partners at Johnston Carmichael to 63.

Andrew Walker, chief executive at Johnston Carmichael, said: “Our people are central to everything we do and we are completely committed to retaining and nurturing the very best talent from across the industry.

“Each of the newly promoted partners and directors are making a significant contribution to our business and demonstrate the firm’s core values on a daily basis. I have every faith that our new partners and directors will be key to the ongoing success of our business as we continue to grow and develop our range of services to meet the evolving needs of our clients.

“This December saw over 40 of our people promoted across a range of offices and business lines, taking our total promotions for the year to more than 90. All of these promotions are very well deserved and will help drive the business forward, maintaining the highest level of client service.”