Audit & Assurance

Businesses today operate in an increasingly complex regulatory and reporting environment. Stakeholders, investors and regulators all expect access to accurate, reliable financial information and independent assurance they can trust.

Johnston Carmichael is one of the UK’s leading independent audit firms, providing audit and assurance services to organisations of all sizes across the UK, from ambitious growing businesses to some of the largest and most recognised companies.

We audit 21 of Scotland's top 100 businesses, more than any other firm, and support clients through our network of 11 offices across the UK. As a Top 20 UK accountancy firm and one of the largest 12 firms recognised by the Financial Reporting Council (FRC), we combine national scale with deep technical expertise and partner-led service.

As your trusted advisers, our role is to help you navigate regulatory requirements with confidence, delivering robust audits, valuable insight, and assurance that supports informed decision-making.

Statutory audit and financial audit services

Our Audit & Assurance team, led by Graham Marjoribanks, provides statutory audit and financial audit services to hundreds of organisations across a wide range of sectors.

We tailor our approach to the specific needs of your business, combining sector knowledge with specialist expertise to deliver high-quality audits that meet regulatory requirements while providing meaningful insight into your financial reporting, controls and governance.

National reach. Specialist expertise.

Our audit specialists support clients across the UK and internationally, combining local relationships with access to global expertise through the Moore Global network.

We have extensive experience advising businesses operating in sectors including Financial Services, Energy, Infrastructure & Sustainability, Food & Drink, Rural, and Technology and Life Sciences. Our teams understand the sector-specific risks, opportunities and reporting requirements that can have a significant impact on your business.

Our audit and assurance services

Our audit and assurance services include:

• Statutory audits
• Financial Services/Funds audit
• Group reporting support – including technical guidance on acquisitions and restructurings, financial instruments, hedge accounting and share options, impact assessments and grant certification.
• Financial reporting advisory services
• IT audit and assurance reviews
• Internal audit and risk assurance support
• CASS audit services
• Pension scheme audit services

Where specialist support is required, we work closely with colleagues across Johnston Carmichael's wider advisory teams to provide joined-up advice that helps organisations meet regulatory obligations, strengthen governance and manage risk effectively.