Johnston Carmichael is the trading name of Johnston Carmichael LLP, a Limited Liability Partnership registered in Scotland (SO303232). The registered office is at Bishop’s Court, 29 Albyn Place, Aberdeen AB10 1YL. The term “Partner”, used in relation to the LLP, refers to a member of Johnston Carmichael LLP. A list of the members of Johnston Carmichael LLP is available for inspection at our offices. 

Johnston Carmichael is registered to carry on audit work in the UK and Republic of Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants of Scotland. Details about our audit registration can be viewed at, under reference number 0274 and under reference number AS0274.  Details of and access to the professional rules can be found in the APB International Standards on Auditing (UK and Ireland), Practice Notes, Bulletins and the APB Ethical Standards; Companies Act 2006.

Johnston Carmichael is licensed to act as an insolvency practitioner in the UK by the Institute of Chartered Accounts of Scotland.  Details of the Insolvency Practitioner Directory can be found at   Details of and access to the professional rules can be found in the Insolvency Permit Regulations; Statements of Insolvency Practice (SIPS); and the ICAS code of ethics Part D: Insolvency Practitioners.

In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurers are Royal & Sun Alliance of 200 St Vincent Street, Glasgow. The territorial coverage is worldwide.

Our VAT Registration No is: 108 2500 53.

Johnston Carmichael and its associate companies are committed to carrying on our business activities fairly, honestly and openly in an ethical manner and in strict compliance with the law. We are fully committed to adhering to the requirements of the Bribery Act 2010 and have developed a firm policy and trained all staff on the new legislation.

The information contained in this web site is for general guidance and interest only. Before making any decision or taking any action, you should seek professional advice by consulting Johnston Carmichael.

Whilst every effort has been made to ensure that the information provided is accurate, Johnston Carmichael is not responsible for any errors or omissions, or for the results obtained from the use of this information.

Johnston Carmichael is a member firm of the PKF International Limited family of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member or correspondent firm or firms.

Certain links included in this site connect to other Web Sites maintained by third parties over which Johnston Carmichael has no control. Johnston Carmichael cannot vouch for the accuracy or any other aspect of information contained in other websites.

© 2013, Johnston Carmichael. All rights reserved. No part of this site, text or graphics, may be reproduced or transmitted without permission in writing from Johnston Carmichael. Requests for permission or further information should be addressed to

Johnston Carmichael is an equal opportunities employer

We consider all applicants, regardless of their nationality or immigration status. All our offers of employment are made subject to the candidate being able to prove their right to work in the UK. Due to current immigration legislation, please be aware that the firm can only apply to sponsor candidates who do not already have the right to work in certain circumstances. It is likely that we would only be able to sponsor a candidate where there is no other suitable candidate from within the EEA or who already has the right to work within the UK. While we will do whatever we can to assist any candidate in obtaining the right to work in the UK, this decision is ultimately one for the UKBA (UK Border Agency) to make.