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With You. Leading the way.

Our leadership team is a diverse group of accomplished professionals, each bringing a unique combination of skills and experiences to EQ enabling clients and partners to put their trust in us. United by the One EQ ethos and a common goal: to be recognised by our clients for delivering exceptional service through our unwavering commitment to building loyal and trusted relationships

Craig Nicol

Chief Executive Officer
Iain Gordon
Chairman
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Craig Nicol
Chief Executive Officer

Following a year of serving as a non-executive advisor on our Board, Craig was appointed our Chief Executive Officer in November 2023.

He was previously Managing Partner for 10 years at one of Scotland’s leading law firms and a Commercial Lawyer for over 20 years.

Craig leads the firm on all aspects of our strategic growth, spearheading our ambitions to be the leading SME Business Champion in Scotland. He also holds several non-executive positions advising several growing, ambitious businesses.

Outwith EQ, Craig’s interests involve music, including playing piano, guitar, hot Yoga with his pals on a Sunday morning, and his dog Bonnie.

He lives in St Andrews with his wife, Vivien. His two grown up children, Alistair, and Emma, live in Edinburgh.

Caroline McKenna

Chief Operating Officer
Craig Nicol
Chief Executive Officer
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Caroline McKenna
Chief Operating Officer

Caroline brings a wealth of skill and experience from her years as a senior leader in financial services and CEO of various charitable organisations. Her dynamic leadership style combines energy and vision with a strong focus on people and culture.

As Chief Operating Officer, Caroline sits on the Executive Board, overseeing the planning and direction of our operations and the delivery of our people, client, and financial goals. She leads our central functions –  HR, Finance, Admin, Marketing and IT, in addition to delivering successful integrations following our recent Merger + Acquisitions.

Caroline is passionate about building high-performing cultures, creating great places to work, and advocating for diversity, equity and inclusion.

Outside of EQ, Caroline enjoys spending time with her family and friends. She loves cooking, walking and as a wine enthusiast, is about to embark on an exciting journey to become a certified wine Sommelier. Her commitment to making a difference extends to her role as a board member of Dundee Business Beats Cancer, and Perth Kinross Association for Voluntary Services.

Sheryl Macaulay

Partner
Victoria Ivinson
Partner
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Sheryl Macaulay
Partner

Sheryl Macaulay is a Director at EQ and was previously with DH&Co from 2002, prior to the merger with EQ. She received her training while working at the company becoming a fully qualified FCCA.

Having begun her training in accounts and audit, Sheryl now specialises in tax planning with expert knowledge in areas such as corporate restructuring, IHT, CGT, family trusts, corporation tax, VAT and succession planning.

Sheryl has a great understanding of many industries, allowing her to provide tailored advice to a large variety of clients, but specialises in property and construction. When asked what the best thing about working with EQ is, Sheryl replied that it was the brilliant team of staff that she gets the opportunity to work with.

She also enjoys meeting and getting to know clients and their business, becoming their trusted advisor and devising plans for succession and looking at where their businesses can become more efficient.

Sheryl enjoys working with a fantastic team and see trainees flourish, she also enjoys building relationships with all our clients. Her hobbies include skiing and socialising with friends, as well as watching her son Ryan play rugby, and going on mum/daughter city breaks with her daughter Morran.

Victoria Ivinson

Partner
Ross Oliphant
Partner
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Victoria Ivinson
Partner

Victoria has worked with Douglas Home & Co since 2007, prior to the merger with EQ Accountants in 2024.

Victoria is a qualified Chartered Accountant. She started her training in accounts and audits and now specialises in tax planning. She is an expert in family succession planning and all areas of tax, including IHT, CGT, VAT, R&D, corporation tax and capital allowances. Being from a farming family, Victoria has a great understanding of agriculture, renewables and forestry. Victoria also sits on the Scottish Land & Estates Tax Committee.

When asked what she most enjoyed about working at EQ, Victoria said it was working with likeminded, truly proactive colleagues who care about their clients and are dedicated to providing them with the best advice.

Victoria lives with her farmer husband Steve, and her two children, Wilf, and Ernie. She comes from a farming family who also train racehorses and as such, her hobbies are mainly either helping at the races or cheering on family horses.

Ross Oliphant

Partner
Louise Grant
Partner
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Ross Oliphant
Partner

Ross joined EQ as a Partner in May 2016 from another firm of accountants. A member of the Association of Chartered Certified Accountants (ACCA) and Chartered Institute of Tax (CTA), he is a specialist in advising directors, shareholders, business owners and their families on their accounting and tax issues, across a wide range of industry sectors.

Ross enjoys getting to know his clients and working with them to help them achieve their commercial and life goals in a tax efficient manner. His accounting and tax expertise covers a wide number of areas, including, business restructuring, tax efficient remuneration, acquisitions and disposals, employee share incentives, business valuation and entrepreneurial tax advice.

Outside of work, Ross is a keen golfer and enjoys spending time with his young family.

Mark Smeaton

Partner
Sheryl Macaulay
Partner
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Mark Smeaton
Partner

Mark is a seasoned professional in the world of finance, with a wealth of experience dating back to him joining EQ in 2001. Mark’s journey has been one of dedication and growth, culminating in his elevation to Partner status in 2016.

As the Head of EQ’s Agriculture sector, Mark brings a unique blend of expertise to the table. In addition to heading up the Agri department, Mark also has an interest in renewables, and business succession planning. His commitment to excellence and deep understanding of these sectors makes him an invaluable asset to both EQ and its clientele.

One of the highlights of Mark’s tenure at EQ is the opportunity to collaborate with his clients, where he and his team can truly make a difference in their businesses. Mark thrives on the challenge of finding innovative solutions to complex problems, always striving to exceed client expectations.

Outside of the boardroom, Mark is deeply connected to his roots in agriculture and is actively involved in his family’s farm. Whether he’s knee-deep in a potato field, navigating the bustling atmosphere of bull sales, or cheering on his football enthusiast sons from the sidelines, Mark finds solace and inspiration in farming.

With a passion for both the financial realm and the agricultural landscape, Mark Smeaton is a dynamic leader who embodies EQ’s commitment to excellence and client satisfaction.

Louise Grant

Partner
Caroline McKenna
Chief Operating Officer
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Louise Grant
Partner

In addition to being a valued member of EQ’s Executive Board, Louise also serves as our Healthcare sector lead, having joined the Firm in 2003, Louise was promoted to Partner in 2017. For Louise, EQ is more than a workplace—it’s a second family, where she thrives on connections with clients and colleagues alike.

Louise’s expertise spans various aspects of healthcare finance. From navigating Scottish NHS contracts for dentists and GPs alike, to understanding the intricacies of SPPA calculations, she brings a wealth of knowledge to the table. Her interests also extend to corporate finance, particularly in business restructures, funding, refinancing, and valuations.

With a diverse client portfolio encompassing construction, professions, renewables, engineering, retail, and healthcare, Louise’s versatility shines through. Her strong professional relationships and deep understanding of sector-specific complexities make her an invaluable asset to her clients.

Beyond her professional endeavours, Louise finds joy in family time with her husband, Stevie, and two children, Ellie, and Lewis. A dedicated fitness enthusiast, she starts her mornings at the gym and unwinds with her love for Madonna’. Her commitment to making a difference extends to her role as a board member of Dundee Business Beats Cancer, where she actively contributes to community initiatives.

Iain Gordon

Chairman
Iain Gordon
Chairman

Meet Iain Gordon, the cornerstone and chairman of EQ’s journey since August 23, 1993, when he embarked on his path with us. Rising through the ranks, Iain achieved Partner status in 2006, solidifying his commitment to excellence within our firm.

Iain finds his true passion in people. With over three decades of experience, he cherishes the relationships forged with colleagues, clients, and partners alike. From mentoring aspiring talents to leading our Executive Board, Iain embodies EQ’s ethos of fostering genuine connections.

Iain’s expertise lies at the intersection of SME dynamics and the agricultural sector. Specialising in succession planning, capital taxes, and business restructuring, he navigates complexities with finesse, empowering businesses to thrive.

Beyond the boardroom, Iain’s versatility shines. From overseeing a landed estate during lockdown to advising on strategic business disposals, his impact reverberates across industries. Married to Lorna and father to the spirited Ewan, Iain wears many hats, including his favourite role as CEO (Chief Entertainment Officer) to his son.