PWC in Scotland is gearing up for growth over the next 12 months in response to the economic upswing as well as opportunities from political uncertainty.

The "big four" accountant has appointed seven new partners and eight directors across its offices in Aberdeen, Edinburgh and Glasgow. It says 100 graduates and five consulting apprentices will join in September, and it has plans to recruit over 100 people in 2015 to help meet ambitious growth plans.

Lindsay Gardiner, PwC's regional chairman in Scotland, said: "As the market leader, we believe that we must invest for the long-term success of the business and the wider economy. This is why, alongside these partner admissions, we remain committed to investment in the business leaders of the future by recruiting over 100 graduates and apprentices and over 100 specialists over the next 12 months."

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Mr Gardiner said the firm was responding to "the increasingly buoyant economy and demand from clients as they respond to both market opportunities and issues ranging from political uncertainty and taxation changes to the evolving regulatory landscape".

But he added that the expansion drive reflected a "desire to both grow and invest in our local markets, regardless of the outcome of the independence referendum in Scotland".

The promotions to partner are within the private business, financial services, oil and gas, public sector and IT/digital industries teams.

Susannah Simpson, Fraser Wilson, Martin Cowie, Willo Renahan and Cara Haffey joined the ­partnership on July 1, alongside Steve Couch who joins from Prague and Colin Slater who is coming back to Scotland from New Zealand. In addition, eight directors have been promoted across the practice: Rachel Keys (deals), Tom Lloyd (assurance) and Gillian Alexander (assurance) in Edinburgh; Mairi Massey (tax) and Jamie Drummond (assurance) in Aberdeen; and Tom Clark (assurance) who has returned to Glasgow after a two-year posting in Melbourne, Australia.

Jon Preshaw, a tax dispute specialist is joining the Glasgow office from Manchester alongside supply chain consultant Scott Lawson, who is heading north from London.

The group said the inaugural Aberdeen Talent Academy, focused on the oil and gas industry, has attracted 240 applicants for 24 places.