PLEATS GO IN BACK.
The hips swell out and move as one walks. So the pleats go over them. The openable apron goes in front. It makes elimination (or pleasure) MUCH easier.
I realize with the popularization of the phagadocious skoolgurl skirt from Seattle (The "Utilikilt," that has pleats most of the way around) it is confusing, but take it from...everyone in Scotland, PLEATS GO IN BACK.
Unless you WANT someone sneaking up behind you and opening your backside...
Also, consider spending the money to get a proper, broad-pleat or box-pleat, pleated to stripe kilt. It's manlier. Those frilly little pleats are a marketing ploy to sell a lot of fabric, and look like a Catholic schoolgirl's skirt.
Google search words: kilt pleat wear proper wearing pleats pleated rear front
!@#%^ING PLEATS GO IN BACK!
This has been a public service announcement from the American Society Of Not Looking Stupid In A Kilt.