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Foreign Income and Gains Regime: Everything you need to know
AAB / Our Team / Fraser White
LinkedIn
Meet the Audit & Assurance team
SMEs. Owner-managed businesses. Charities.
Technology. Oil & Gas. Industrial.
Based in our Aberdeen office, Fraser is a highly skilled Audit Assistant Manager offering a range of expertise across a wide range of clients. He works closely with clients to ensure audits are delivered efficiently while building strong relationships through clear communication and a people-first approach. Fraser combines technical expertise with a pragmatic mindset, tailoring each audit to meet the unique needs of his clients. By focusing on what matters, he helps uncover valuable insights and drives improvement beyond compliance.
Beyond his client work, Fraser plays an active role in mentoring colleagues and supporting internal innovation, contributing to technology-driven improvements and performance initiatives.
“For me, getting to know a client face-to-face in that first year of audit is essential. It sets the tone, breaks down barriers, and makes the whole process smoother. I always prioritise being on-site early in an engagement so I can start building that relationship, understand the business in its environment, and make the audit as collaborative and constructive as possible. It’s about more than compliance, it’s about genuinely supporting clients in achieving their goals from day one.”
“Having worked with a wide range of clients, from technology to offshore sectors, I’ve developed an eye for spotting opportunities or risks that might not be immediately obvious. I take a proactive approach by offering insight, not just answers. I also value being a sounding board for clients. Whether it’s a question about tax, internal controls, or finding the right person to speak to at AAB, I want clients to see me as someone always ready to help.”
“Without a doubt, completing my ICAS exams has been the biggest challenge for me, but it showed me the true value of hard work and what’s possible when you put everything into achieving a goal. That mindset hasn’t left me; I carry it into every engagement, every project, and every opportunity to support a colleague or client. The effort is always worth it when the result benefits someone else.”
“Trust is at the heart of everything I do. Over the years, I’ve developed a host of proud relationships with clients in the charity sector. Through consistent communication and quality work, we’ve built strong partnerships that have gone beyond audit. That level of trust means I can connect the right people at the right time and help clients get more from the wider AAB team.”
“An audit client once came to us as they were struggling with their VAT submissions, but thanks to the relationship we built, they felt comfortable reaching out to me directly. We were able to bring in our VAT team and get the issue resolved promptly. It’s always satisfying to be that link – to know that a client trusts you enough to call and that you can help make something complex feel manageable.”
“What I love about AAB is the collaborative culture. I get just as much satisfaction from seeing a colleague progress as I do from a successful audit. I’m also actively involved in the internal initiatives to help drive efficiency and performance in how we work. Whether it’s supporting a colleague’s training or helping refine our audit approach, I’m all in on making the department and the wider firm stronger.”
“My top strength I bring to AAB is my strong work ethic – something I’ve developed through years of studying and continually pushing myself to improve. I pair that with what I’d call a winner’s attitude: I care about delivering high-quality outcomes, whether it’s for clients, teammates, or internal projects. And perhaps most importantly, I value building lasting client relationships. That network of trust and collaboration is what turns a good audit into a great one.”
“As a member of the Trullion team, I’m especially interested in how AI and smart tech can support the audit process. I see huge potential in streamlining the way we work while maintaining quality and adding more value to clients. The goal is simple: smarter audits, smoother experiences and even stronger results.”
“One of the most memorable pieces of feedback I’ve received was from a CFO who described our audit as a hugely positive experience”. That’s exactly what I aim for. I want every client I work with to feel that we’ve added value, taken the stress out of the process and been a genuine partner to their team. I’m here to make their life easier, their business stronger, and their goals more achievable.”