Caroline Gardner

Country: United Kingdom

Caroline Gardner became an IFAC board member in November 2019, nominated by the Chartered Institute of Public Finance and Accountancy (CIPFA).

Ms. Gardner 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.

Previously, Ms. Gardner was Deputy Auditor General with Audit Scotland, including six years as Controller of Audit. She spent a year as Chief Financial Officer to the Turks and Caicos Islands Government in 2010-11, appointed by the UK Government's Department for International Development, and she previously worked for the Audit Commission for England and Wales.

Ms. Gardner has been a member of the Public Service Audit Appointments Board since December 2014 and was a member of the International Ethics Standards Board for Accountants between 2010 and 2015.

A fellow of CIPFA (serving as president during 2006-2007), she has 30 years' experience in audit, governance and financial management.

Ms. Gardner has an MBA from Warwick Business School, is a Fellow of the Royal Society of Edinburgh, and is a member of the Court of the University of Edinburgh.


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