Claire Reid, who began with PwC in Glasgow, has replaced Lindsay Gardiner as the Big Four firm’s regional lead partner for Scotland. PwC has nearly 1,000 employees in Scotland, with new offices in Edinburgh and Aberdeen. Mark Thompson has rejoined KPMG after 15 years at the Serious Fraud Office (SFO), most recently as COO during a period of increased investigations and public review. Thompson joins the firm’s Forensics division.