DELOITTE has appointed three new partners in Scotland in a move the business advisory firm said signalled its commitment to the country. Chris Hunter, Matt Smith and Michael Magnay were among 80 new partners appointed in the latest round in the UK. This left the firm with 35 partners in Scotland. Mr Hunter leads the firm’s audit service for a range of asset management and investment fund clients. As head of Deloitte’s tax depreciation team in Scotland and the North, Mr Smith advises businesses on the relief available for investment in qualifying assets. Mr Magnay works in Deloitte’s restructuring team. Deloitte appointed six employees directors, taking the total number on that grade in Scotland to 45. Kevin Johnson, Michael Caullay and Stephen Pratt won promotion in the audit and risk advisory practice. Tax specialists Hazel Gray and Iain McDonald and Ruth Campbell from the transaction services team also became directors. Steve Williams, senior partner for Scotland and Northern Ireland at Deloitte, said: “This latest round of promotions underlines our investment in, and commitment to, Scotland.”