From ‘Betty’ to big data – how AI is reshaping Scotland’s accountancy landscape

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As artificial intelligence (AI) rapidly moves from a futuristic concept to a practical tool within the accountancy profession, firms across Scotland are grappling with its potential, integrating AI to enhance efficiency while navigating the risks and ethical considerations.
Leading Scottish accountancy firms and professional bodies have told Scottish Financial News how they are implementing AI, the opportunities and challenges it presents, and the growing need for clear guidelines in this transformative era.
Betty leads the charge – integrating AI into practice
Firms are actively exploring how AI can reshape workflows and unlock value. Johnston Carmichael highlights how AI accelerates the shift from traditional transactional work towards high-value advisory roles.

Ewan Bolt – Director and head of digital advisory at Johnston Carmichael
Ewan Bolt, director and head of digital advisory, explained: “Routine processes like invoice matching, bank reconciliation, and data entry are being automated, enabling accountants to focus on interpreting data, advising clients and contributing to strategic decision-making.”
He noted the shift is “cultural” as much as technical, changing expectations and empowering teams to provide “forward-looking insights based on real-time information and predictive models”.
A tangible example at Johnston Carmichael is “Betty”, an “in-practice digital worker” designed to automate less complex payroll processing. Mr Bolt said “Betty completes data entry, validations, and calculations quickly and consistently, allowing our payroll team to focus on more complex and advisory-led work”. This shows how automation can “unlock capacity and improve service levels without replacing the human element”, but requires investment in digital capability and a “culture of continuous learning” to ensure staff confidence.

Ian Mackie – Director of operation at Hall Morrice
Hall Morrice is integrating AI as part of a broader digitisation journey. Director of operations Ian Mackie explained they use AI tools “to automate repetitive tasks, build scripts, and streamline Excel workflows”, as well as summarising meetings and breaking down complex problems using client context.
Mr Mackie emphasised finding the “optimal balance where AI enhances rather than diminishes professional judgement”. The Aberdeen-headquartered firm sees AI shifting client conversations “from historical reporting to strategic planning and value-added insights”, augmenting the trust-based relationships core to the profession.
The firm also recently created a dedicated role for automation and AI, filled by Kacper Kondraciuk. Initially in a payroll position, Mr Kondraciuk’s move to the newly created role turns his “personal passion into a key role in the business”.
Tools, adoption, and implementation hurdles
Across the sector, firms are adopting various AI-powered tools. Andrew McGill, co-founder of Dundee-based Ashton McGill, said his firm utilises Fathom.ai for meeting notes and insights, alongside AI capabilities within its practice management software to “automate numerous routine tasks and significantly boost productivity”.
Aberdeenshire firm SBP Accountants is exploring AI features in platforms like Xero and Excel to “extract insights from clients’ financial data more efficiently”, enabling earlier trend spotting and flagging unusual activity. They stress a “hybrid approach”, using AI to support, not replace, human expertise, offering “high-tech insight with hands-on support”.
Glasgow-based Ideal Schools, a distance learning platform for bookkeeping, noted that although it does not offer direct training “in AI-powered accounting and bookkeeping services”, it incorporates software like Sage, Xero, and BrightPay into its curriculum, ensuring students understand automation’s role while developing the “critical thinking skills to make the most of these tools”.

Nathan Davis – Evolve consulting director at accountants CT
Nathan Davis, evolve consulting director at accountants CT, shared that his firm currently uses AI mainly for “internal processes – drafting, meeting admin, content creation”, acknowledging that “the sector hasn’t fully worked out yet how to use AI in existing and legacy software systems”.
“AI is as strong as its source – it’s trained on information from the internet. So in using AI you have to rely on the accuracy of information on the internet, and that needs oversight,” he said. “From experience, AI can be accurate but isn’t always, so it can’t be fully relied on yet. It feels like it can, but it can’t. Being able to have conversations, drill into detail, and asks questions specific to the client based on subject matter expertise is where value can be found. That’s the human-centric approach.”
Mr Davis added: “We’ll examine AI as tools become available – we’ll probably use it to gain delivery efficiencies, as long as the quality’s there.”
However, adoption isn’t uniform or without challenges. Kreoh, an AI innovation partner working with accountancy firms, observes that adoption has been “cautious and measured”.

Brian Williamson – Chief strategy officer of Kreoh
Dr Brian Williamson, Kreoh’s chief strategy officer, stated that “implementation is often delayed by concerns around data residency, security, and the risk of using AI in regulated environments”. He notes many firms remain in pilot phases, seeking assurance before scaling, highlighting a growing gap between early adopters and those holding back. These concerns logically lead to discussions around the regulatory landscape.
Regulation, ethics, and the future
The potential risks associated with AI, particularly concerning data security, transparency, and accountability, have sparked calls for clearer regulation.

Bruce Cartwright – CEO of ICAS
The Institute of Chartered Accountants of Scotland (ICAS) CEO Bruce Cartwright underlined the need for oversight, stating that while AI offers significant opportunities, “human oversight, judgement and context remain irreplaceable”.
He said: “Professional judgement, ethical standards, and critical thinking must remain central as AI becomes more embedded in the profession.”
He highlighted risks such as “over-reliance on AI tools without understanding how they work, algorithm bias, and data security”, confirming that ICAS will “continue to advocate for stronger governance and accountability frameworks”.
ACCA Scotland’s strategic engagement lead Susan Love echoed the need for the UK government to “act quickly on AI regulation to provide the certainty business needs”, emphasising the importance of international cooperation for alignment.
She stated: “Lack of transparency about the development of AI can make it hard to develop trust and develop regulations, while we’re also concerned about the volume of sensitive financial information systems process, raising important questions around data privacy and cybersecurity.
“At present, there’s a gap in legal and regulatory frameworks – especially in areas like liability, copyright, and misinformation, which could pose significant challenges for firms and practitioners alike.”

Susan Love – Strategic engagement lead for ACCA Scotland
Ms Love added: “At ACCA, we’re strongly advocating for regulation that places ethics, accountability, and good governance at the core of AI use, ensuring accountants can embrace innovation responsibly and with public trust.”
Both bodies see AI driving a shift towards more strategic roles, but underscore that professional judgement and ethical standards are paramount.
Owen Forrest, supervisor at SBP Accountants, called for clear guidance on transparency and accountability saying “clients deserve to know how their data is being used”.
Mr Forrest stressed: “If an AI tool produces incorrect figures, who takes responsibility? The software developer? The accountant? Having well-defined standards would give firms the confidence to innovate without exposing themselves or their clients to unnecessary risk.”
Hall Morrice’s Ian Mackie added that regulation should be “carefully calibrated” and focus on “transparency and accountability rather than restricting innovation”.
He suggested: “Professional bodies should establish standards for AI use in audit work, particularly regarding human review of AI-generated analyses and necessary documentation for due diligence.”
Ultimately, while AI tools offer powerful capabilities, the consensus among Scottish firms and professional bodies is that they are enhancers, not replacements. The future accountant will leverage AI for efficiency and insight but will be defined by their ability to interpret data, provide strategic advice, maintain ethical standards, and build trusting human relationships – skills that AI cannot replicate. As BK Plus’ managing partner for Falkirk & Glasgow, Kenneth McEwen, puts it, AI is a “co-pilot, not an autopilot – a support, not a decision-maker”.