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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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The beach holds an undeniable charm that has drawn humans to its shores for centuries. Whether we’re seeking a moment of tranquility, a surge of excitement, or a connection to nature, the beach provides a unique and multifaceted experience. It is a place where the sky meets the sea, where time seems to pause, and where our worries are momentarily swept away with the tide.


From the sensory delights to the numerous health benefits, going to the beach is a ritual that nourishes the body, mind, and soul.

One of the most compelling aspects of the beach is its sensory richness. The rhythmic sound of waves crashing against the shore creates a natural symphony that soothes the mind. The salty scent of the sea air, mingled with the warmth of the sun, evokes feelings of relaxation and renewal.


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The beach encourages movement—whether through beach volleyball, surfing, paddleboarding, or simply strolling along the shoreline. Even the act of lying in the sun has its benefits when enjoyed in moderation. Sunlight prompts the body to produce vitamin D, which is essential for bone health and immune function. The beach invites us to embrace our physicality in a way that feels joyful and effortless.


The mental health benefits of spending time at the beach are equally profound. The ocean has a calming effect that has been scientifically proven to reduce stress and anxiety. The term 'blue mind' describes the state of relaxation and contentment that water environments can foster. As we gaze at the horizon, our minds have space to wander and unwind. The openness of the sea contrasts with the often-cluttered environments of our daily lives, offering a mental clarity that is hard to replicate elsewhere. For many, a visit to the beach becomes a form of therapy—a chance to leave behind the noise of modern life and reconnect with inner peace.


In addition to its personal benefits, the beach fosters a sense of community and togetherness. Families build sandcastles, friends share laughter over seaside picnics, and strangers exchange smiles as they collect shells along the shore. The beach brings people together in a way that feels natural and unforced.


It is a place where generations intersect, where children play with unbridled joy while older adults find solace in the gentle rhythms of the waves.


Whether shared in silence or filled with conversation, time at the beach strengthens relationships and creates cherished memories.


The beach is also a classroom of its own, teaching us lessons about the environment and the interconnectedness of life. The ebb and flow of the tides remind us of nature’s cycles and the importance of balance. Watching marine life—whether it’s a school of fish darting through the shallows or a pod of dolphins leaping in the distance—awakens our sense of wonder and responsibility to protect these ecosystems. For children and adults alike, the beach is a place to learn, to explore, and to cultivate a deep appreciation for the planet.


Ultimately, what we love about going to the beach is its ability to fulfil us on every level. It is a sanctuary where we can recharge and a playground where we can unleash our creativity.

The beach offers freedom, inspiration, and healing in equal measure. It reminds us of the beauty of the natural world and our place within it. No matter how we experience it—as a solo retreat, a family outing, or an adventure with friends—the beach is a timeless destination that continues to captivate our hearts and minds.

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