These appointments are among 93 promotions announced across the firm this month, underscoring its continued expansion across the UK.

The firm, which was founded almost 90 years ago, now has almost 1,000 people based across Scotland, the North of England and London, and delivers services worldwide as a member of accountancy network Moore Global.

The new partners are:

• Allison Dalton (Audit), based in Inverness
• Martin Bannerman (Audit), also based in Inverness
• Craig Burnie (Tax), based in Glasgow
• Stephen Oates (Tax), based across Central Scotland

Two of the partner promotions are based in the firm’s Inverness office, which was comprehensively refurbished three years ago to facilitate the team’s next phase of growth.

Allison Dalton arrived at the firm almost 20 years ago, originally joining the Glasgow team before relocating to Inverness. She achieved Responsible Individual (capable of signing off audits) status in 2019 and was made director in 2020. She is also the firm’s head of construction and property.

Martin Bannerman originally joined Johnston Carmichael almost 18 years ago as a graduate, achieving his ICAS qualification in 2010 and becoming a director in 2020. He has been instrumental to business development across the region.

The other two newly promoted partners are part of the firm’s extensive tax practice.

Craig Burnie joined Johnston Carmichael in 2015, a year after qualifying, and worked in various teams before specialising in transaction taxes. Based in Glasgow, he is experienced in delivery of both corporation tax compliance and tax advisory work for owner managed businesses and large groups.

Stephen Oates, who works across Central Scotland and beyond, joined Johnston Carmichael in August 2022 and has more than 17 years’ experience in tax. He has significant expertise in working with owner-managed businesses, including those in the early-stage of their growth journey. Chartered Tax Adviser (CTA) qualified and a member of the Chartered Institute of Taxation, Stephen is also Head of Entrepreneurial Taxes and leads Johnston Carmichael’s wider Employer Services offering.

Based in Yorkshire and supporting clients across the UK, Simon Cavell becomes Consulting Director. Simon joined Johnston Carmichael in 2022 with nearly 30 years of experience in financial services. He has held senior leadership roles including customer service delivery and experience, operations, change, products, strategy, risk, and HR.

Allison, Martin, Craig, Stephen and Simon have each completed Johnston Carmichael’s industry-leading in-house Leadership Programme, which is accredited to Masters-level.

In recognition of the firm’s focus on learning and development, Johnston Carmichael was recently accredited as a Great Place to Work. It has since built on its certification with a listing in Great Place to Work’s 2025 UK Best Workplaces for Development.

Johnston Carmichael CEO Lynne Walker said: “It is an absolute pleasure to welcome Allison, Martin, Craig, Stephen and Simon to our senior leadership team.

“In their own distinct ways, they have been key to helping our clients, colleagues and communities to achieve greater success, whether through improved internal processes, building stakeholder relationships, driving forward business development or mentoring people in their respective teams.

“Each has put a positive stamp on our culture, and I look forward to seeing what they do next as we progress our commitment to creating enduring impact.”

Mark Houston, senior partner and chair of Johnston Carmichael, said: “With almost 90 years behind us, and ambitious plans for growth, it is vital that we develop our next generation of leaders.

“Allison, Martin, Craig, Stephen and Simon, who have made a fantastic contribution to the firm over the years, are very much part of that future and the legacy we continue to build.

“We’d also like to congratulate all our other colleagues who achieved promotion this month. We encourage our people to be leaders of their own work and learning and the recognition they’ve achieved demonstrates the brilliant appetite amongst our teams for success.”