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Johnston Carmichael Appoints New Audit Director In Aberdeen



Johnston Carmichael has strengthened its audit offering in Aberdeen with the appointment of Teresa Gilligan as audit director to support the firm’s continued investment in the North East.


Teresa 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, Teresa 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, Teresa 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, Teresa 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.

Teresa 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, Aberdeen Office Head & 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.”


About Johnston Carmichael  

Johnston Carmichael is proud to be a leading independent UK accountancy and business advisory firm. With over 900 sharp minds across its offices nationwide, the business delivers specialist sector insight and expertise. Together, its people create enduring impact and have been investing in the next generation of businesses and advisers for more than 85 years. Committed to Corporate Social Responsibility, the firm is gold sponsor of the Kiltwalk and a member of the Mindful Business Charter. As a member of Moore Global, it is also connected to a community of more than 30,000 people in 110 countries worldwide.  


For more information on Johnston Carmichael, please visit here.  

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  • Mar 3, 2025
  • 4 min read

Interestingly, several countries, most recently France and Portugal, have introduced legislation to limit the extent to which employers can expect their staff to be available outside their normal contracted working hours. Clearly no one wants to be a clock-watcher, downing tools the second home time arrives. And obviously there will be times when there’s a need to stay and complete a job, or when an emergency piece of work requires extra attention, but these times should be the exception rather than the rule.


At one time there was a strong culture of dedicated, good employees being seen as the ones who arrived first and were the last to leave, even if they spent their time simply walking around the building with a folder under their arm! But as more people work from home or have less defined, more flexible working arrangements there’s not the same monitoring of how much time people actually spend in the office or on the job.


In April 2024 the UK government introduced new working regulations, enshrined in The Flexible Working (Amendment) Regulations 2023, which has given employees the right to request flexible working from the start of their employment. This covers many aspects of employment, from working patterns or hours, including part time, flexi-time, term time, compressed hours and variable start or finish times. It also covers employee location, as in working from home, and employers have to respond to any such requests within two months.


UKGov ONS recorded that during the period April-June 2024 the number of job vacancies was 889000, a decrease of 30000 from January-March 2024 and down by 14.5% or 151000 from the previous year, although still 11.6% or 93000 above pre-pandemic levels. However from April-June 2024 vacancies have decreased in 14 of the 18 industry sectors, so it would appear that some work-related pressure is starting to ease.


On paper, the flexibility afforded by offering the option to work remotely or to choose their hours to suit their lifestyle suggests that, so long as the work’s done appropriately, employees can commit to a more flexible working arrangement to suit them best. However, the reality often means that employees feel more compelled to respond to work requests as and when required, even if it’s the weekend or they’re on holiday.


One third of the office staff who undertook a nationwide YouGov 2024 survey of 1000 people said that their bosses expected them to be available for work outside their normal hours. As many as 78%, complained of being expected to reply to emails in their own time, after receiving alerts on their devices which they felt couldn’t be ignored. Interestingly, another recent survey has revealed that 19 million days of annual leave remains untaken each year in the UK.


Are staff experiencing too much work-related pressure, do they suffer from imposter syndrome, are afraid of being found wanting in their absence? Whatever the answer, 54% responded that they’d replied to work emails whilst on holiday.


Yes, sometimes checking-in online whilst on holiday can be beneficial, as it helps alleviate worry and can support the ongoing, smooth running of an important piece of work. However, this should only be the case during exceptional times. It can relieve pressure, by ensuring that there’s no hold-up with an important piece of work. The job’s progressing rather than playing on your mind and disturbing your time away.


But, whilst you may think that it only takes a few minutes to reply to an email, it often involves more than simply logging into your email account. Clarifying your thoughts, deciding what to say, structuring your response and appropriately tailoring feedback, comments or advice is a serious matter, often requiring focus and consideration, as there could be far reaching, long-term implications for the business. It’s rarely a quick, box-ticking exercise.


It’s still the case that one in five people work approximately seven hours of unpaid overtime each week, with this statistic not reflecting the long hours regularly worked by the self-employed and small business owner. Interestingly, civil servants, health care workers and teachers say they have the best work life balance, rarely being disturbed once they’ve clocked off.


Craig Jackson, Professor of Occupational Health Psychology at Birmingham City University said, "It’s up to each organisation to develop rules on expectations of employees working outside normal hours and it’s always best if staff are consulted on any rules on responding to emails. Studies show people work best if they have the freedom to work the way they want to, within reason and in a way that’s healthy for them."


But, whatever sector someone works in, mutual respect is an important factor, where employers lead by example and both employers and employees are ready and willing to provide some degree of flexibility. Employees need to know that they can clock off from work and spend their free time undisturbed.

About the Author - This piece was written by Susan Leigh, Counsellor and Hypnotherapist Find out more by visiting her website here

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