Dains grows Scottish audit function with appointment of new partner
Dains has continued to strengthen its Scottish audit team with the appointment of David MacCallum as audit partner and responsible individual, increasing the specialist expertise and knowledge to clients across Scotland.
MacCallum has joined Dains from Azets, where he was audit director and responsible individual. He brings significant experience working with owner-managed and private equity-backed businesses across a range of sectors, including engineering, hospitality, technology, haulage and distribution.
His appointment follows a period of sustained investment in Dains’ Scottish audit team, including the promotion of Brian Thomson to audit partner and Andrew McKay to audit director earlier this year, alongside a number of appointments and promotions across all levels.
Together, these developments are creating a more connected Scottish audit function, giving clients across Scotland greater access to specialist expertise, sector knowledge and additional capacity, whilst retaining the local relationships they value.

David MacCallum said: “I’m excited to be joining Dains at an important stage in the development of our Scottish audit team. There is a real opportunity to build on the strength we already have across Scotland, bringing together our people, sector knowledge and specialist expertise to create an even more connected audit offering.
“For clients, that means being able to draw on greater depth of expertise and capacity from across the team, while continuing to work with people who understand their business and the markets in which they operate.”
In his new role, MacCallum will initially focus on consolidating the audit portfolios previously managed within the General Practice teams in Ayrshire into a dedicated audit structure, helping pave the way for the development of a single Scottish audit function.
Alongside MacCallum’s appointment, Brian Thomson was promoted to audit partner in April and, ahead of David Holt’s forthcoming retirement, is now head of audit for Scotland. Andrew McKay was also promoted to audit director, further strengthening the firm’s senior audit leadership.
Recent recruitment activity has included the appointment of audit managers, an audit supervisor and several interns and graduates. Much of this investment has enhanced the Glasgow team while continuing to build on the established audit teams in Ayr and Kilmarnock. The recruitment of audit manager Bruce Hay has also increased support for clients across Ayrshire.
James Goodman, accounting & business advisory partner and joint Glasgow office lead at Dains said: “David’s appointment is another important step in the development of our Scottish audit offering. Alongside Brian Thomson’s role as head of audit for Scotland, the recent promotion of Andrew and continued investment across the wider team, we are creating a strong platform for future growth.

