The latest round of promotions – which extends to team members across all lines of service in PwC’s three Scottish offices – also includes seven new directors.

Karen Best and Alan Hendry, both of whom sit within PwC Scotland’s deals practice, have been admitted to the partnership. Ms Best, who recently relocated back to Scotland from London, has been with PwC for over two decades, and has a specific focus on education and student accommodation.

Currently on an international assignment with PwC Germany, Mr Hendry will return to the Scottish partnership in 2026, with a specific focus on private equity and on the industrials sector. He has worked for PwC for nearly 20 years, having joined the firm as a graduate.

Of the firm’s seven new directors in Scotland, three are based in the North East with Scott Lornie and Laura Fraser taking on new roles in the Aberdeen office’s deals practice, and Andrew Richardson covering tax.

In the central belt, Edinburgh-based Sophie Mihhailova and Jenny Bain step into director roles in tax and audit, respectively, while the Glasgow office gains two new audit directors – Kelly Macfarlane and Fraser Graham.

Glasgow-based partner, Claire Reid, who has been with the firm for 25 years after joining as a graduate, has been named as part of PwC UK’s management board – as head of risk.

Jason Morris

Jason Morris, regional market leader at PwC Scotland, said: “It’s wonderful to see more than 200 of our people across Glasgow, Edinburgh and Aberdeen progressing their careers with us. Their hard work, persistence and tenacity over the last year – and beyond – has been wonderful to see.

“I’m delighted that Alan and Karen have been admitted to the partnership in Scotland. Over the years, they’ve both had a tremendous impact, not only regionally, but nationally and even globally as Alan offers his wealth of expertise to our colleagues in PwC Germany before returning to Scotland. I’m looking forward to working more closely with them both going forward.

“Our new directors will, as always, bring plenty of enthusiasm, ideas and new perspectives to their respective teams, and I’m absolutely delighted to see Claire take up a pivotal position on our UK management board.”