What’s up Down Under? Callum’s secondment spotlight


Callum Miller

Callum Miller

Audit Supervisor

23 April 2025


Callum Miller, Audit Supervisor in our Edinburgh office, has spent his year so far on the other side of the world in Brisbane, on secondment to Moore Australia through our membership of the Moore Global network. Before he makes his return to Scotland next month, we caught up with Callum to find out about the highlights of his Aussie adventure so far.

How has your experience been so far? Any surprises?

It has truly been an incredible journey, and I have enjoyed every moment. The people and the culture have both been wonderful, making the time here unforgettable.

At the start, it was a bit lonely, and I must admit, going to the pub by myself a few times wasn’t the most enjoyable. However, making friends along the way has definitely enhanced the experience and made it much more enjoyable.

One thing that has surprised me is that the weather isn’t as perfect as expected. It still rains quite a bit, similar to Scotland, and the humidity can be a bit challenging, especially when walking around. Despite that, the overall experience has been fantastic, and I highly recommend it to anyone considering it. It has truly been one of the best experiences I've had.

How does an average day for you differ between life in Australia and the UK?

The days start much earlier than in the UK, with most people up and active by 5.30 or 6.00am, even on Saturdays. This is likely due to the heat, which makes physical activities difficult after 9.00am.

For work, the schedule at Moore Australia is from 8.00am to 4.30pm, which has been beneficial in giving me more time in the evenings to explore and try new things. In terms of the work itself, the tasks are quite similar to what we do in Scotland, particularly in how we test information. This has helped me quickly adapt to the processes and get up to speed.

What’s been the highlight of your time so far – both at work and outside?

One of the most rewarding work experiences so far has been the opportunity to travel to Sydney and Coffs Harbour for two onsite audits. In Sydney, I was able to combine work with some sightseeing, visiting the city’s main attractions. In Coffs Harbour, I had the chance to enjoy a more relaxed pace of life, with morning beach walks and even spotting dolphins off the coast.

Outside of work, some of the best experiences have been day trips to North Stradbroke Island (or "Straddie" as the locals and I call it) and the Gold Coast (or "Goldie"). These trips allowed me to enjoy the stunning beaches, refreshing pints, and, unfortunately, the strong UV rays, which resulted in some rather severe sunburns!

Have you picked up any Aussie slang or habits?

I have started saying "crikey" on occasion and purchased a pair of jorts. Additionally, I’ve been introducing some Scottish slang to the locals to broaden their vocabulary when a bit of help is needed understanding me!

What’s been the most valuable thing you’ve learned during your secondment?

One of the most valuable lessons I've learned here has been the importance of communication, particularly the soft skill of speaking clearly and at a slower pace. I've realised that people here can have difficulty understanding the Scottish accent (even though mine is relatively mild compared to some colleagues back in the JC office!). 

Another key lesson has been pushing myself to try new things and meet new people. Arriving here without knowing anyone, I’ve had to step out of my comfort zone to build relationships, which is something I can carry back with me to Edinburgh in both my professional and personal life.

From an accounting perspective, it's been great to dive into new regulations and understand what’s required for audits, especially around leases. I’ve focused on getting a solid understanding of the changes in how leases are accounted for, particularly with the upcoming regulation changes in Scotland in 2025 to align with IFRS 16 accounting standards.

How did the secondment opportunity come about for you?

The opportunity arose through an email inviting all auditors, from senior to supervisor level, to apply by submitting a CV and answering four questions. Following this, I was required to present a case outlining why I would be the ideal candidate and how the secondment would be beneficial both for myself and for JC. After completing the presentation and being selected, the only remaining concern was securing the necessary visa.

Is there anything from the UK that you’re surprised to be missing?

There are a few things I find myself missing from Scotland, such as a pint of Tennents, a bacon and haggis morning roll on a Friday, and a proper pint of Guinness. I also occasionally miss spending time with my family and friends.

What’s next for the last month or so of your secondment? Any goals or things you’re looking forward to?

In the coming month, I plan to push myself further by trying new things. I’ve already booked a Pilates class and a surfing lesson on the Sunshine Coast. I’m also planning a weekend getaway to Byron Bay with friends, which will give me the opportunity to explore a new location and capture more photos of the beautiful beaches.

If you could bring one thing back from Australia to the UK (besides the sunshine!), what would it be?

One thing I’d definitely like to bring back is the laid-back nature of the people here. Everyone seems to have a more relaxed approach to life. I’ll also miss some of the food I’ve tried, particularly the Australian chicken parmi – it’s been a real highlight of my trip.

Switching places

Callum swapped places with Miranda Lack, who joined our Edinburgh team for her secondment in January and returns to Brisbane in the summer. You can read all about Miranda and how she's been finding Scotland in her blog here.

Find out more about career opportunities and life at Johnston Carmichael here.


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