Johnston Carmichael is to rank among the top 20 UK accounting firms after merging with Ritson Smith.

The deal will see the three offices and 60 staff of the 90-year-old Aberdeen headquartered firm take on the Johnston Carmichael name, bringing the combined revenues of the merged business in excess of £30m.

The acquisition of the North East Scottish firm sees Scotland's largest accountancy firm only further extend its resource base with 54 partners in 12 locations now at its disposal.

Sandy Manson, chief executive of Johnston Carmichael said: 'We are very excited by the additional capability and potential that this merger brings to our operations, both in the North East and across the wider Scottish practice.

'Our partners and staff will be integrated from the outset thereby enabling both our teams to work as one unit in the interests of supporting and providing an outstanding service to our clients.'

Niall Farquharson, managing partner of Ritson Smith, is to become joint managing partner of Johnston Carmichael's Aberdeen office, joining incumbent Andrew Walker in the role.

Farquharson said: 'We know the Johnston Carmichael team well and think there is an excellent fit for our people. In today's challenging and ever changing times, we are all very positive about the benefits which the merger will bring to both firms in terms of additional capability to service and support our clients.'