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Caroline Gardner

Caroline Gardner


United Kingdom

Caroline Gardner CBE joined the IFAC Nominating Committee in 2023, nominated by the Chartered Institute of Public Finance and Accountancy (CIPFA). She is a member of the IFAC board and a fellow of CIPFA, serving as president during 2006-2007, and was a public interest member of the International Ethics Standards Board for Accountants (IESBA) between 2010 and 2015.

Ms. Gardner has considerable experience in governance, audit, and financial management in executive and non-executive roles. She was the Auditor General for Scotland from 2012 to 2020, responsible for auditing the Scottish Government and public bodies in Scotland and reporting to the Scottish Parliament. She now has a portfolio of non-executive appointments, including chair of the Audit Oversight Body of PwC UK and a member of the board of the Wheatley Group, where she is chair of the Audit and Risk Committee.