Do you have an accountant in your Scottish family? I do.
Here's some resources that might be of use.
1."The Incorporated Accountants Year Book by Society of Incorporated Accountants and Auditors." available on Google Books. Go to the index to find the name you are interested in then jump to the page indicated for more information.
My g g uncle shows up in the 1904-05 edition. Gives the name of his company (in his case partnership), where it was located and when he was admitted as an associate. In the 1907/08 edition he shows up as a Fellow without a partner at a different address.
The Society (Scotland) was founded in 1885 and merged with the Institute of Chartered Accountants (England & Wales) in 1959.
2. "History of The Society of Incorporated Accountants 1885-1957" was written by A.A. Garrett and published by Oxford University Press in 1961.
3. "The Society of Accountants in Edinburgh 1854-1914: A Study of Recruitment to a Profession" by Stephen P. Walker was published by Garland Publishing in 1988.
4. The main online site is http://www.icaew.com/ It has an INDEX section called Accountancy Ancestors covering 1874-1965. It was last updated in August 2009.
The searchable index is set up as follows:-
Obituaries by surname
Obituaries by Accountancy Firm
First World War
It's a work in progress being done by volunteers and is in the form of an excel spreadsheet. It was all pulled from information held by the ICAEW Library & Information Service.