Accounting / Audit succession in Scotland

Name: Accounting / Audit business succession in Scotland
Creator: ExitRadar
License: https://www.exitradar.co.uk/terms

735 of 1,999 accounting / audit companies in Scotland (36.8%) have a director aged 60 or over.

Companies measured1,999

Director aged 60+735

Exposure rate36.8%

Companies House register·Measured base 3,631,842·Data as at 11 October 2026·Full methodology

1,999

Companies measured

735

Director 60+

245

Director 70+

36.8%

Exposure rate

The UK average across all trades is 32.4%; accounting / audit nationally runs at 34.6%.

Measure	Companies
Accounting / Audit companies in Scotland measured	1,999
Oldest director aged 60 or over	735
Oldest director aged 70 or over	245

Of the 735 with a director over 60, 51 score 50 or higher on business quality. That figure is an output of our own scoring model, not a Companies House figure. How we score it.

Accounting / Audit in other regions

Region	60+	Rate
South West	1,452	42.4%
Wales	553	40.7%
South East	2,975	39.7%
North East	335	37.1%
East Midlands	958	35.9%
Northern Ireland	242	35.6%
East of England	1,771	35%
North West	1,548	34.5%

Other trades in Scotland

Trade	60+	Rate
Lettings	4,028	37%
Consultancy Services	3,979	40.5%
Retail	2,697	25.3%
Agriculture	2,268	50.9%
Other Leisure	2,235	32.6%
Engineering Services	2,119	33.4%
Investment	2,115	33.3%
Investment / Fund Management	1,634	40.5%

Combinations with fewer than 250 measured companies are not listed separately. They are still counted in every total on this page.

Next step

This page counts director ages across the whole register. If you are looking to buy rather than to research, our Professional Services pages go further: we score each company on business quality and exit timing, and shortlist the ones worth approaching.

See UK Professional Services →

See all Accounting / Audit succession data or everything in Scotland.

Cite this page

These figures are free to quote and reproduce, including in commercial work, with attribution to ExitRadar and a link to this page.

ExitRadar, "Accounting / Audit succession in Scotland", UK Business Succession Index, 11 October 2026. https://www.exitradar.co.uk/succession/prof-accounting/scotland/

Need a cut that is not published here, such as a different trade grouping, a finer geography or the underlying distribution? Get in touch and we will usually provide it. Methodology.

Method. Figures cover the 3,631,842 active UK companies where Companies House records an age bracket for at least one serving director (94.0% of the 3,863,328 companies on the active register). A company counts as succession-exposed when its oldest serving director is 60 or over. We do not use the board average, which would hide a 70-year-old founder sitting alongside younger co-directors. The business-quality figure covers only the subset our model assesses; see the methodology for why that is far smaller than the number with filed accounts. Data as at 11 October 2026; updated quarterly, next update January 2027. Full methodology.