Caroline Gardner

Caroline Gardner CPFA FRSE is the Auditor General for Scotland, holding the post since June 2012. She is a former president of Chartered Institute of Public Finance and Accountancy (CIPFA) 2006−7.

Caroline Gardner

Auditor General for Scotland
In office
July 2012  2020
MonarchQueen Elizabeth II
Preceded byRobert Black
First MinisterAlex Salmond (2011–2014)
First MinisterNicola Sturgeon (2014–present)
Personal details


Gardiner was originally from London. She studied for her CIPFA exams while working as a trainee accountant at the Wolverhampton Borough council.[1] She moved to Edinburgh in 1995, taking up the post of director of health and social work studies at the Accounts Commission.[1] When Audit Scotland was created in 2000, she became the deputy auditor general.[1]

She was a member of the CIPFA Council since 2000.[1] She was the chair of CIPFA in Scotland in 2001−2002.[1] She became CIPFA's 116th president, from June 2006 to June 2007.[1]

She was seconded as the chief financial officer of the Turks and Caicos Islands in 2010.[2] After this she spent a short period freelancing.[3]

In March 2012, the Scottish Parliament decided that Caroline Gardner should succeed Robert Black.[4] In July she took up the position of Auditor General, and Accountable Officer for Audit Scotland.[5]


In March 2016, Gardner was elected a Fellow of the Royal Society of Edinburgh, Scotland's National Academy for science and letters.[6]


  1. Thatcher, Mike (8 June 2006). "Profile Caroline Gardner Constant Gardner". Public Finance. Retrieved 20 December 2015.
  2. Peakin, Will (22 July 2014). "When the auditor calls". Holyrood. Retrieved 20 December 2015.
  3. Russell, Vivienne (5 September 2012). "Gardner's question time: auditor general interview". Public Finance. Retrieved 20 December 2015.
  4. Aitken, Keith (30 March 2012). "Gardner set to become auditor general for Scotland". Public Finance. Retrieved 20 December 2015.
  5. "About us: Auditor general". Audit Scotland. Retrieved 20 December 2015.
  6. "The Royal Society of Edinburgh | 2016 Elected Fellows". Retrieved 16 September 2016.
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