From small and medium-sized enterprises, and owner-managed businesses, to large and listed clients.


Audit and Assurance services and advice throughout the audit process.


Property and construction, Renewable Energy, Manufacturing, Distribution, and Not-for-Profit (Housing Associations and Pensions Schemes).

I work closely with the Corporate Tax department as the tax computations are an integral part of the audit and accounts process.


Tommy Bates is an Audit Partner in the Glasgow Office and deals with a mixed portfolio of clients including commercial, housing associations, and pension scheme clients.

Tommy’s role is to sign off the Audit Report on the financial statements at the completion of the audit process and to provide proactive, sound, and relevant advice and guidance to clients both during the audit process and at other times throughout the year as required, to ensure the audit process is as efficient as possible and provides the maximum possible benefit to clients.

Tommy has a particular interest in the property and construction, energy, housing association and pension scheme sectors and owner-managed businesses in general.

Acting as a sounding board

“An ideal relationship is one where a client feels they are able to pick up the phone and have a discussion about any issue or worry on their mind, and do this in the expectation that you provide them with a sounding board and practical advice or discussion.

One of the most satisfying aspects of my role is getting to know clients’ businesses and working together to achieve compliance deadlines. I aim to provide relevant and practical advice at the appropriate times, and ensure all compliance deadlines are met by providing a proactive service to achieve the deadlines.”

Striking a balance

“Whilst the pandemic has allowed the option for virtual meetings, I much prefer the face-to-face meeting scenario which allows for better communication, and the ability to develop ideas and issues further. With that said, technology plays an integral role in streamlining our processes and operations so I believe it is a matter of finding the right balance and embracing technology as an enabler.”

A collaborative effort

“Nothing can be achieved without collaboration among several levels – it is important that more junior colleagues are allowed to develop their skills, and I aim to act in a way that allows them to learn from me so we can work together in a collaborative manner to achieve common goals. I really enjoy supporting and guiding junior colleagues, and I firmly believe it is always important to listen to and value the opinions of colleagues.”

Going above & beyond

“I am technically very good, hard working, and dedicated to building long lasting relationships with clients. I strive to go above and beyond to get a particular piece of work over the line and to do so in a practical manner. My approach is always to work proactively with clients and colleagues so that issues can be identified at an early stage which allows for an early resolution and a smoother path to audit finalisation.

I believe with AAB being on a rapid growth journey, I will have the ability to progress in an expanding organisation backed by additional technological and technical resources. This will allow me to provide a top-class service to our clients. I am very much looking forward to compete and grow in an ever-evolving professional services market.”

Striving for efficiencies

“The greatest challenge in audit is the increasing regulation which consequently puts pressure on fees and recoveries. To tackle this, I constantly review technical updates and strive to find more efficient ways of working.”