Martin Cowie, Gregor Lindsay, Shujaat Khan and Scott Lawson are among the firm's 34 partners in Scotland By Scott Wright ACCOUNTANCY giant PwC has expanded its tally of equity partners to 34 in Scotland, as former Scottish chairman Lindsay Gardiner retired. Two new partners have been admitted, while a further two have relocated to the firm's operation Scotland. Shujaat Khan, a financial services audit partner based in Edinburgh, and Glasgow-based Scott Lawson, who works in the consulting practice, have become partners, having previously been directors. Meanwhile Martin Cowie has moved to Aberdeen from Belfast to lead the firm’s energy transition work, and Gregor Lindsay has returned to Glasgow from London to head the deals practice.