New Auditor General for Scotland to be approved by Parliament


The Scottish Parliament will tomorrow be asked to approve the nomination of Caroline Gardner as the new Auditor General for Scotland.

Ms Gardner will replace Robert Black, the first Auditor General for Scotland, who announced in October 2011 his intention to retire in 2012. 

The Auditor General is responsible for the audit of most public bodies in Scotland, not including local authorities, and helps to ensure that public money is spent properly, efficiently and effectively.

The Auditor General is independent and reports in public and to the Scottish Parliament’s Public Audit Committee.

The appointment will be for a fixed term of eight years and attracts a salary of £140,000 per annum.

The Parliament will be invited to agree Ms Gardner’s nomination before the recommendation goes to Her Majesty The Queen for formal appointment.

If approved, it is expected that Ms Gardner will take up post in June.

Biographical Information

Ms Gardner has 25 years of experience in public audit, financial management and governance. She was Deputy Auditor General with Audit Scotland between 2000 and 2010, including 6 years as Controller of Audit.

She recently 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 country's finances.

Her previous employers include the Accounts Commission for Scotland, the Audit Commission for England and Wales, and Wolverhampton Metropolitan Borough Council.

Ms Gardner is a qualified accountant member of the Chartered Institute of Public Finance and Accountancy (CIPFA).  She served as President of CIPFA in 2006/07, and has been a member of the International Ethics Standards Board for Accountants since 2010.

Text of Motion to be approved by Parliament on 29 March 2012:

That the Parliament nominates Caroline Gardner to Her Majesty The Queen, for appointment as the Auditor General for Scotland.

Contact information


Public information

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