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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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  • Jan 19, 2025
  • 3 min read

Every year on January 19, popcorn lovers across the globe unite to celebrate International Popcorn Day, a day dedicated to honouring the humble yet versatile snack that has delighted people for centuries.


From cinemas and carnivals to family movie nights at home, popcorn holds a special place in hearts worldwide, conjuring up memories of the rustle of the box at the cinema watching the latest blockbuster with friends and family.


This annual celebration goes beyond simply enjoying the crunchy treat—it is an opportunity to explore its history, cultural significance, and the many creative ways it continues to evolve.


The origins of popcorn date back many thousands of years. Archaeologists have discovered popcorn remnants in caves in North and South America, and Native Americans were among the first to enjoy this naturally popping grain, using it in ceremonies and even stringing it together as decorations.


When European settlers arrived in the Americas, they were introduced to popcorn, which helped to spread its popularity. By the 19th century, popcorn had become a common snack in the United States, and its rise to global prominence began.


The invention of the popcorn machine further revolutionised the snack’s accessibility. Street vendors began selling fresh, buttery popcorn, often outside theatres and fairs, creating a cultural connection between popcorn and entertainment. This bond became even stronger during the Great Depression in the 1930s, when its affordability made it a popular indulgence for families struggling to make ends meet.


By the mid-20th century, popcorn had firmly established itself as the quintessential cinema snack, a tradition that continues to this day.


International Popcorn Day is not just about celebrating popcorn's history—it is about embracing its present-day creativity and versatility.

Popcorn has transformed into a culinary canvas, inspiring chefs and food enthusiasts to experiment with flavours and textures. From the classic buttery and salty variety to gourmet creations such as truffle oil, caramel drizzle, and even spicy chilli-lime, popcorn caters to a vast array of tastes.


Its adaptability also makes it a popular base for desserts, like popcorn brittle or chocolate-coated clusters, and savoury dishes, such as popcorn-crusted chicken.

Popcorn’s health benefits are another reason for its enduring appeal. Air-popped popcorn is a whole grain, low in calories, and rich in fibre, making it a healthier alternative to many processed snacks. It has become a favourite among fitness enthusiasts and health-conscious consumers who can customise it with minimal salt and oil to suit their dietary needs.


On International Popcorn Day, this versatile snack invites everyone to indulge without guilt, whether by enjoying a handful of lightly salted kernels or a decadent bowl of caramel popcorn.


Beyond the kitchen, popcorn has made its mark as a cultural symbol. It is a staple at cinemas worldwide, where its comforting crunch complements the shared experience of storytelling. It is also a festive favourite during holidays and events, used for decorating Christmas trees or included in party bags.


On social media, International Popcorn Day sparks a flood of creative posts, from recipes and popcorn art to nostalgic tributes to cinema’s enduring partnership with the snack. The day unites people from all walks of life in celebrating a treat that transcends borders and generations.


For businesses, the day presents an opportunity to engage with consumers. Cinemas, supermarkets, and popcorn brands often offer discounts, promotions, and themed events, encouraging customers to embrace the occasion. Popcorn-themed festivals and pop-ups add to the festive atmosphere, bringing communities together to share in the joy of the day. These celebrations remind us that something as simple as popcorn can evoke a sense of togetherness and delight.


As we mark International Popcorn Day, it is worth reflecting on how this ancient snack continues to adapt and thrive in a rapidly changing world.
Whether enjoyed as a classic accompaniment to a film, a gourmet treat, or a symbol of celebration, popcorn remains a testament to the enduring appeal of simple pleasures.

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