Harper MacLeod and HBJ Gateley are among more than five firms that have picked up partners from Scottish firm McClure Naismith after it went into administration on Friday – but 42 partners and staff have been made redundant.

Administrators Tom MacLennan and Iain Fraser, partners at accountant FRP Advisory, have agreed deals with more than five firms for the sale of work in progress and associated partner and staff moves.

Harper MacLeod and MacLay Murray & Spens (MMS) are taking five partners each, Burness Paull is taking three, Wright Johnston & Mackenzie is taking two, and Morton Fraser and HBJ Gateley are taking one each.

Additionally, 40 staff have been offered jobs by the above firms and others.

Seven partners are in advanced discussions with other firms about potential moves for them and their staff and four trainees have been offered contracts elsewhere.

The administrators are retaining 14 of the firm's staff to help with the administration. The firm had 26 partners and 109 staff when it entered administration on Friday.

McClure's is the latest Scottish firm to enter administration since the financial crisis in 2008.

In 2013 Semple Fraser collapsed with the loss of 62 jobs. Tods Murray went into administration in 2014 and was bought out of pre-pack administration by Shepherd and Wedderburn.

A number of other Scottish firms have merged in the wake of the financial crisis including McGrigors which merged with Pinsent Masons in 2012, Biggart Baillie which merged with DWF in 2012 and Dundas & Wilson which joined CMS Cameron McKenna in 2014.