Caroline Gardner CBE

Group Chair

First appointed 29 September 2021

Caroline was the Auditor General for Scotland from 2012 to 2020, responsible for auditing the Scottish Government and reporting to the Scottish Parliament on more than £40bn of public spending.

Caroline is an experienced non-executive director, and she is currently Chair of PwC UK’s Audit Oversight Body. She is a Fellow and past President of the Chartered Institute of Public Finance and Accountancy, a Fellow of the Royal Society of Edinburgh, and an honorary professor at the University of Glasgow. She also holds an honorary doctorate from the University
of Strathclyde.

Interests outside of Wheatley Group:

• PwC UK – Chair
• IFAC – Board member
• International Futures Forum – Trustee

Intra Group Appointments:

• Chair– Group Remuneration, Appointments, Appraisals and Governance Committee
• Chair– Group Strategic Development Committee