Charities. Universities. Government bodies. Owner Managed businesses. Subsidiaries of foreign companies. Retail businesses. Manufacturing. Property Investment companies.


External Audit. Accounting Services. Grant Claims. 


Not for Profit/Public Sector. Retail. Manufacturing. Healthcare.


Steven Caldwell is a Manager in our Audit department. Based in our Edinburgh office, Steven is involved in the management of audit assignments ranging from Owner Managed Businesses to large groups with international subsidiaries. He has extensive experience across the Public Sector in particular, mostly notably within the Local Government and Education sectors. 


“My idea of an ideal relationship with a client is one where there is mutual respect and understanding. Where there is a two way dialogue and both parties are committed to get the desired result. A relationship which is drama-free and both parties avoid any last minute surprises.” 


“My clients expect me to be an expert in my field, to deliver on time, and to make their experience as hassle free as possible. They want to know if they come to me with a problem or query that I will be able to assist them in resolving it.” 


“I enjoy the variety of working with different clients, each of them bring with them different challenges which keeps me on my toes.  

In terms of colleagues, I enjoy learning about the different skills and opinions that they can offer us as a firm, but also to our clients. I think it’s great having a diverse team who can work in unison towards our client goals.  

Ultimately what I enjoy is the people side of the job, whether that be internally or externally. People are at the heart of any business.” 


“Working for AAB gives me a level of freedom in how I interact with clients and colleagues. Being professional is imperative, but that shouldn’t mean stuffy, uptight, and difficult to approach. I like to keep my interactions with colleagues and clients as light hearted as possible, as this is where I feel at my most comfortable, but I also think it brings out the best in others. It is easier to approach someone who has a smile on their face, than it is with scowl.  

When I first joined I was eager to fit into the ‘AAB way of audit’ having been used  to complying with stringent practice guides in previous jobs, only to be told that there is no ‘AAB way’, that we have the freedom to audit in a manner that is appropriate to the client and addresses any risks identified. This to me is important, that we don’t try and enforce a ‘one size fits all’ methodology, that we recognise that all of our clients, and their businesses are different, and therefore our approach needs to be tailored.” 

the importance of balance

“I think the way in which business interactions have evolved over the last 2+ years have changed a lot of people’s views, including my own as to how you can or should interact with clients. I never would have thought it to be possible or practical to conduct the majority of your client interaction virtually.  

With that being said, I do think a balance is important, and my personal preference is to ensure that I have some in person time with them. It makes processes less formal when you can sit down and chat over a coffee, or at someone’s desk, rather than having to arrange a meeting to have the same conversation. Face to face meetings help to break down barriers and get to know someone on a more personal basis.” 

continued & sustained growth

“Personally I am looking forward to progressing my career within AAB, and continuing to grown. In respect of AAB, the unknown excites me – the firm has grown significantly over the last year alone and given the hunger within the group I’d expect continued and sustained growth, so in five years’ time AAB might be unrecognisable compared to now.” 


“I would say my greatest strengths are my willingness to get a job done regardless of how difficult it is to do. My attitude – I always try to remain positive, and find solutions rather than problems. Finally I’d say my personality – I am conscious I am not the stereotypical auditor, which I feel goes in my favour, especially when it comes to building relationships.” 


“I was once told that I don’t have the personality of the auditor, which to this day I am taking as a great compliment. Just because someone doesn’t fit the stereotype of any given profession, doesn’t mean they can’t excel at it.” 


“Auditors often get a hard time, and there can be negative connotations with being an auditor, as we are often deemed to  be pedantic and intentionally awkward about matters. In my mind this overlooks the value that an auditor can add to a business, both in terms of their general expertise, but also in identifying errors or discrepancies.” 

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