In Edinburgh, Ben Sutherland has been promoted to partner from director, having started with the firm as a trainee chartered accountant 13 years ago. As part of MHA’s accounts and business advisory services team, he works with a broad portfolio of clients across a range of industries, with a particular focus on agriculture, technology and high-net-worth individuals. His role includes delivering compliance, business advisory and tax support to owner-managed businesses.

In Aberdeen, Stuart MacPherson has been promoted from director, audit & accounts to partner. He works with a broad range of clients, providing support across management accounts, VAT, statutory accounts compliance, and the audit of financial statements. Mr MacPherson, who has extensive experience working with clients in the manufacturing and engineering sectors, has been with the firm for 25 years.

Michael Reid, chief operating officer, Scotland, MHA, said: “Stuart and Ben’s promotions reflect the strength of talent within the firm and the consistent value they deliver to clients. Both bring deep technical expertise and a strong understanding of client needs, and have built trusted relationships across their respective sectors.

“Their progression to partner recognises their contribution to the firm and the role they will continue to play in its development.”