Caroline Gardner

Country: United Kingdom

Caroline Gardner joined the International Ethics Standards Board for Accountants in January 2010. She was nominated by the Chartered Institute of Public Finance and Accountancy (CIPFA).

Ms Gardner is a consultant on international public financial management and good governance. She has 25 years of experience in public audit and financial management, including six years as Controller of Audit and 11 years as Deputy Auditor General in Scotland’s devolved government, responsible for overseeing and reporting on the audit of approximately 200 public bodies that spend more than £30 billion each year. She spent a year as Chief Financial Officer to the Turks and Caicos Islands Government, appointed by the UK Government’s Department for International Development to restore stability to the nation’s finances.

Ms Gardner served as President of the Chartered Institute of Public Finance and Accountancy (CIPFA) during 2006-2007. As President, Ms Gardner led the adoption of CIPFA’s Statement of Professional Practice on ethics, which is based on the Code of Ethics for Professional Accountants. She has also served the organization extensively as a member and Chair of the CIPFA Council.

Ms Gardner is a qualified accountant and has an MBA from the University of Warwick (UK).