Caroline Gardner

Caroline Gardner CBE

Senior Independent Director

First appointed 29 September 2021

A qualified accountant, Caroline was the Auditor General for Scotland from 2012 to 2020. She was responsible for auditing the Scottish Government and public bodies in Scotland and reported to the Scottish Parliament.

Prior to this she held several senior roles, including as Controller of Audit and Deputy Auditor General in Audit Scotland as well as Chief Financial Officer in the Turks and Caicos Islands Government.

Caroline is an experienced non-executive director and holds various positions including on the PwC Audit Oversight Body, the International Federation of Accountants, Public Sector Audit Appointments Ltd and as an independent member of the House of Lords Audit Committee. Caroline is a Fellow and past President of the Chartered Institute of Public Finance and Accountancy, a Fellow of the Royal Society of Edinburgh, and holds an MBA from Warwick Business School.

Interests outside Wheatley Group

  • PwC UK – Independent Non-Executive Director
  • IFAC – Board member
  • International Futures Forum – Trustee

Intra Group Appointments

  • Wheatley Funding Limited No.1 – Non-Executive Director
  • Wheatley Funding Limited No.2 – Non-Executive Director
  • Wheatley Group Capital plc – Non-Executive Director
  • Chair – Group Audit Committee
  • Member – Group Remuneration, Appointments, Appraisals and Governance Committee
  • Member – Group Strategic Development Committee
Back to Wheatley Group Board