Allan McDougall - Edinburgh   

Beveridge, Herd & Sandilands - Kirkcaldy

Bowman - Dundee

Cairns Brown - Alexandria and Dumbarton  

Craig Wood - Inverness

Gillespie Gifford & Brown - Castle Douglas

Hannay Fraser - Glasgow & Rothesay

Iain Smith & Partners - Galashiels 

Livingstone Brown - Glasgow

Macandrew & Jenkins, WS - Inverness

Paterson Holms - Glasgow

Russel & Aitken - Denny

The Kerr Brown Partnership - Glasgow