Mr MacCallum joined Dains from Azets, where he was audit director and responsible individual, bringing experience working with owner-managed and private equity-backed businesses across a range of sectors, including engineering, hospitality, technology, haulage and distribution.

His appointment follows a raft of appointments and promotions across all departments earlier this year including in its Scottish Audit team, which saw Brian Thomson promoted to Audit Partner in April. Ahead of David Holt’s forthcoming retirement, Mr Thomson has now been promoted to head of audit for Scotland, while Andrew McKay was promoted to audit director.

In his new role, Mr MacCallum will initially focus on consolidating the audit portfolios previously managed within the general practice teams in Ayrshire into a dedicated audit structure, helping pave the way for the development of a single Scottish audit function.

David MacCallum, audit partner at Dains said: “I’m excited to be joining Dains at an important stage in the development of our Scottish audit team. There is a real opportunity to build on the strength we already have across Scotland, bringing together our people, sector knowledge and specialist expertise to create an even more connected audit offering.

“For clients, that means being able to draw on greater depth of expertise and capacity from across the team, while continuing to work with people who understand their business and the markets in which they operate.”

James Goodman, accounting & business advisory partner and joint Glasgow office lead at Dains said: “David’s appointment is another important step in the development of our Scottish audit offering. Alongside Brian Thomson’s role as head of audit for Scotland, the recent promotion of Andrew and continued investment across the wider team, we are creating a strong platform for future growth.

“Our aim is to create a connected Scottish Audit function, that provides clients with access to specialist Audit expertise while maintaining the strong local relationships and service they value.”