Ms Gilligan joins the leading UK accountancy and business advisory firm with more than 17 years’ experience in audit and assurance, gained across Big Four and other professional services firms. She has worked with a diverse range of clients spanning sectors including industrial manufacturing, logistics, retail and property, supporting listed, private equity‑backed and owner‑managed businesses.

A dual‑qualified accountant, Ms Gilligan is both a chartered and a certified public accountant. She has spent a significant part of her career working internationally and brings extensive experience delivering audit engagements under both UK and US reporting standards.

Alongside her client work, Ms Gilligan has undertaken a range of quality and technical review roles while also supporting internal training and people development by implementing strategies that foster culture and long-term talent growth.

Based in Aberdeen, Ms Gilligan will focus on developing her audit portfolio across a broad and diverse client base, with a particular emphasis on the energy sector. This is a key industry for the firm, which supports more than 800 businesses operating across the sector.

She will also support the wider team as the firm continues to grow and develop its audit services. Johnston Carmichael audits more of Scotland’s top 100 businesses than any other accountancy firm.

Ms Gilligan said: “I’m pleased to be joining Johnston Carmichael at such an exciting time for the firm. It has a well‑established reputation for delivering high‑quality advice while maintaining a genuinely collaborative and client‑focused approach.

“Throughout my career, building strong relationships with clients has always been a key priority, and Johnston Carmichael’s relationship‑led ethos strongly resonates with me. The firm’s ambition for growth, combined with its commitment to doing the right thing for its clients and its people, really stood out.

“The energy sector is such a vital part of the North East economy, and I’m looking forward to working with clients across this space, supporting them through the challenges and opportunities presented by a changing landscape.”

David Wilson, Johnston Carmichael Aberdeen office head and audit partner, said: “The energy sector is undergoing a period of profound transformation, and businesses operating within it face a uniquely complex set of financial reporting and regulatory challenges.

“Teresa’s expertise means our clients in the energy industry can have confidence they are receiving audit and assurance services that truly reflect the realities of their sector.

“As we mark 90 years in business in 2026, Teresa’s appointment reflects our ongoing investment in our people and our future. With almost 900 colleagues across the firm, Teresa’s values and experience align strongly with our culture, and we look forward to the contribution she will make to our audit team.”