Your needs and ambitions.
Our expert advice.

The origins of Scotland’s largest independent firm of Chartered Accountants and Business Advisers lie in a partnership formed by Bill Johnston and John Carmichael in 1936.

From our beginnings in rural Moray, we’ve grown into one of the country’s leading professional services businesses with a network of offices across Scotland and beyond, with our team led by Senior Partner and Chair, Mark Houston and our CEO, Lynne Walker.

Johnston Carmichael is an independent member firm of Moore Global Network Limited, a global accounting and advisory network of over 30,000 advisers across more than 260 independent firms and 110 countries.

Scotland’s most ambitious companies are already targeting and achieving growth by using domestic success as a platform for international expansion.

Our team of sharp minds use their expertise and experience to act as trusted advisers offering detailed knowledge of your sector and keen insight to meet your individual needs across audit, tax, personal finance and other key areas. You can read more about how we work here.

We’ve grown our business on our people’s ability to get to grips with yours.



Johnston Carmichael regularly provides expert industry opinion, economic commentary and guidance on legal and regulatory changes, to the media.

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Our team

Our sharp minds consult across a whole range of disciplines and because of our size and scale, there will always be an expert on hand to listen, learn and advise.

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Keeping you informed on the topics that matter most to you and your business. Visit our events page for an overview of upcoming seminars and networking opportunities.

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Corporate Social Responsibility

We’re committed to contributing to and supporting the many communities in which we live and work throughout Scotland.

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Transparency Report

Our transparency report has been designed to help explain who we are, the ownership and governance of the firm and the policies and procedures we have in place to maintain our independence and ensure that we comply with all applicable audit and ethical standards to deliver high quality services in all areas.

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