Alex Sanderson moves from Gatwick to replace Lorraine Bennett who is taking up a post in India.

Mr Sanderson, who has been with the firm for 26 years, said: "Auditing and corporate reporting are areas which continually undergo challenges and changes so it is our responsibility to ensure we maintain two-way communication with Scottish businesses in order to overcome those challenges."

Scott Wallace has also joined KPMG's Edinburgh office as director for internal audit, risk and compliance.

Mr Wallace was most recently with pensions company Aegon.