Accountancy firms BDO and PKF have formally completed their merger, with Martin Gill named lead partner in Scotland.

Mr Gill, previously regional managing partner for PKF, will lead a team of 200 Scottish staff across offices in Edinburgh and Glasgow.

It is expected all former PKF staff will relocate to BDO's Glasgow site at Atlantic Quay by July.

Mr Gill said: "The merger will create an expanded Scottish team with greater expertise and skills to better service the increasing needs of our firm's ambitious clients.

"The firm's staff will also benefit from greater opportunities to expand and develop their expertise within a growing, dynamic firm."

The merged firm will operate under the BDO name from 24 UK offices with 3500 people, including 300 partners.

It will have revenue of around £400 million, placing it as one of the largest mid-tier players alongside Grant Thornton but below the traditional Big Four of Ernst & Young, KPMG, PwC and Deloitte.

Simon Michaels. BDO managing partner, said: "The merger has transformed our market presence overnight. Senior leadership is a critical factor in making the merger a success but I know this team is the right mix to build on our ambitions still further and respond quickly to the domestic and international environment."

Last year the accountancy sector in Scotland saw mergers between Johnston Carmichael and Ritson Smith plus French Duncan and Macfarlane Gray.