Three people have joined the firm’s partnership group and two have been promoted to director level. A further 92 people were promoted across the business.

The new partners are:

• Gillian McColgan (tax), who is based in Aberdeen
• Graeme Bain (restructuring), in Glasgow
• Sally Hewish (audit quality, risk and technical), in London

The new directors are:

• Ryan Milne (business advisory), in Dundee
• Keith Hamilton (general counsel), in Edinburgh

Their promotion is part of Johnston Carmichael’s commitment to growing its future leaders to drive the firm’s success. Ms McColgan and Mr Milne both joined the firm as graduates studying with the Institute of Chartered Accountants of Scotland (ICAS), developing their careers to become senior leaders within the firm.

These promotions come ahead of Johnston Carmichael welcoming its latest intake of students this summer, when 61 new recruits will join the firm including 43 graduates, 16 JC Futures accounting apprenticeship students, and two university placement students.

Martin Osler, chief people officer, said: “We’re extremely proud to be growing and investing in our leadership team with five new senior promotions across the business.

“At Johnston Carmichael we encourage our people to be leaders of their own work and learning, and each of our new partners and directors is a shining example of this proactive approach to developing our people.

“We celebrate their success and I hope they inspire others to consider the meaningful and impactful career opportunities we provide our people with at Johnston Carmichael. Developing and retaining the best talent in the industry is crucial to continuing to provide the high-quality client service for which we are renowned.”

Ms McColgan, who joined the firm in 2011, delivers tax compliance and advisory services. She has worked across energy, engineering and manufacturing and food and drink, and deals with businesses of all sizes, ranging from UK based innovative start-up companies to listed entities and large companies forming part of multinational groups.

She is a member of ICAS and the Chartered Institute of Taxation (CIOT) and holds a degree in accountancy from the University of Glasgow.

Mr Bain joined Johnston Carmichael in 2017 with 16 years of experience in corporate and personal insolvency.

A qualified insolvency practitioner and Chartered Certified Accountant, he has deep knowledge of contentious, creditor led insolvency appointments with a particular focus on investigation and asset recovery processes, including the challenge of pre-insolvency transactions, as well as property led appointments. Mr Bain’s previous experience in the investigation and identification of challengeable transactions, and his experience in the subsequent legal and court processes, has resulted in the identification and recovery of assets with a significant value.

Ms Hewish leads Johnston Carmichael’s Audit Quality, Risk and Technical (AQRT) team in delivering quality and risk-focused support to the firm’s Audit practice. Her experience working within the public interest and listed company space enables her to steer the firm’s audit teams through the enhanced regulatory requirements and scrutiny these engagements entail.

Before joining Johnston Carmichael in January 2022, Ms Hewish spent the previous 11 years in the central technical team at a leading UK firm where she worked in both the financial reporting and audit technical teams, developing her in-depth knowledge of UK GAAP and IFRS as well as auditing and professional standards. As of 1 June, she has also been appointed to the ICAS Regulation Board. This is a voluntary role, and the board is responsible for setting ICAS’ regulatory policy and strategy, upholding professional standards, and overseeing the discharge of regulatory functions.

The firm also promoted Mr Milne, in Dundee to business advisory director. A founding member of the Dundee office, he joined Johnston Carmichael in 2013, qualifying as a Chartered Accountant in 2017.

Mr Hamilton, in Edinburgh, became general counsel. Keith has been working at the firm since January 2023 and is head of governance, risk and compliance, managing the firm’s legal and regulatory requirements.