The united parish of Abernethy and Kincardine is mainly in Inverness-shire, but parts of it were in Morayshire until some of the boundaries were rationalised in about 1890.
See
https://stataccscot.edina.ac.uk/static/statacc/dist/parish/Inverness/Abernethy%20and%20KinchardineScotland's People places all Abernethy and Kincardine parish records in Inverness-shire.
Do not confuse this Abernethy with the parish and town of Abernethy in Perthshire (part of that parish being in Fife), or this Kincardine with the similarly named parish in Ross and Cromarty, the village of Kincardine on the Forth in Perthshire, the town of Kincardine O'Neil or the County of Kincardine (Kincardineshire).
The Abernethy Highland Games are held annually at Nethy Bridge in the parish of Abernethy and Kincardine, and every year the Perth Tourist Information Centre used to field a few complaints on the following Monday from people who had gone to Abernethy for the Highland Games and failed to find them.