As an independent accountancy practice that has grown significantly since the pandemic, Hall Morrice is bucking wider industry trends. For Ian Mackie CA, Director of Operations at the Aberdeen firm, much of that success stems from a decision to invest in a pipeline of talented students, as an ICAS authorised training office (ATO).

“Seeing the recruitment crunch in the market post-Covid, we made a conscious decision to invest in our own talent,” Ian says. “We increased our intake of CA students from two to six, creating a huge change in the dynamics of the firm – the average age of our employees is now about 26.

“When you take on more trainees, the diversity of backgrounds and experiences is so much wider. I can’t overstate the positive impact that has had, because it opens our eyes to different ways of doing things and understanding the world we work in, which can only be good.”

Hall Morrice is celebrating its 50th anniversary this year, and for almost all of that time the firm has worked closely with ICAS. CAs have been the bedrock of the firm’s success. “I think we took on our first ICAS trainee back in 1979,” says Ian. “That was Shonagh Fraser CA, and she has just retired as a partner here after well over 40 years.”

The subsequent growth in ICAS student intake at Hall Morrice has also been encouraged by the launch of the flexible learning model in 2024 and the refreshed syllabus that equips CAs with real-life accounting skills.

“Traditionally, you passed your exams in three years. Now you can sit them quicker or take a little longer. Everyone’s on a different journey”

Ian Mackie CA

“I studied the traditional accountancy degree at Aberdeen University, which was very theoretical,” says Ian. “The ICAS course today is obviously much more practical, and the increased flexibility is great for diversity.

“Traditionally, you passed your exams in three years. Now you can sit them quicker or take a little longer. Everyone’s on a different journey.”

Rewired

Ian was himself an ICAS trainee at Hall Morrice back in 1992, returning in 2022 to develop the firm’s use of technology – or “tinker with the wiring”, as he put it in 2024.

Today, he is enthusiastic about the support provided by ICAS, both to students and to the firm. “The access to the resources online is fantastic, the email support has a very fast turnaround and, for those of us who like human interaction, I can pick up the phone to the team at ICAS any time,” he says.

In addition, the changes to the training model that Ian welcomes reflect the changing expectations of a modern CA. “Today I would look for students who have an enquiring mind, who understand the changing environment and the pace of that change,” he says. “Those who know how to embrace AI will succeed.”

Over the past 18 months, Hall Morrice has also been more closely involved with the ICAS Foundation. In 2025, the firm recruited a Robert Gordon University (RGU) placement student who is being funded by the foundation, while Ian himself is one of the charity’s mentors.

“Chloe had just finished her fifth year at school and had been doing some work experience here,” says Ian. “She had the grades to go to university and wanted a qualification but also wanted to work. We discussed it with ICAS and she is now our first graduate apprentice, working four days a week with us and one day studying at RGU. It’s working out really well, and she’s a great addition to the team.”

Local link

Audit Senior Manager Ross Milne CA also began his career at Hall Morrice as an ICAS trainee. “A big thing for us with ICAS is the link with the local universities, and how that is now expanding out to non-traditional university routes, whether they be colleges or the new graduate apprenticeship scheme,” says Ross, who was one of the Top 35 CA Rising Stars for 2025. “And for the students, everyone works and studies slightly differently, so the flexibility of the course, and the support that ICAS provides, allows them to do what’s best.

“Yes, it’s hard work, and yes, you have to stick at it – but, if you do, it brings a fantastic variety of opportunities”

Ross Milne CA

“ICAS opens so many doors,” adds Ross. “Yes, it’s hard work, and yes, you have to stick at it – but, if you do, it brings a fantastic variety of opportunities. The training provides our students with the core technical understanding of accounting, but then takes that into practical, real-life scenarios, building their professional judgement with ethics and integrity.

“That very much aligns with our values at Hall Morrice – how we want to treat our clients, how we expect them to treat us, and how we build that working relationship. So the trainee scheme is great for everyone. The students are our future talent, and many of them will be running the business one day.”

hall-morrice.co.uk

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