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Johnston Carmichael is to merge with Ritson Smith, the Aberdeen-based accountancy firm with 60 staff.
Johnston Carmichael is to open an accountancy office at the Stirling Agriculture Centre in Stirling, but staff numbers have not yet been decided.
Johnston Carmichael is to acquire Duncan Young & Co, the accountancy firm with 23 staff in Edinburgh and Burntisland.
Johnston Carmichael has acquired Turnbull Kemp, the Perth-based accountancy firm with 20 staff.
Johnston Carmichael is opening an office in Glasgow, as part of a strategy to expand its accountancy business outside its Aberdeen heartland.
Johnston Carmichael has acquired the Aberdeen accountancy practice of HLB Kidsons for undisclosed terms.