As a football-loving schoolboy, the young Stephen Boyle dreamt of one day running out in a dark blue jersey under the Hampden Park floodlights. That’s yet to happen, but stepping into the public spotlight as Auditor General for Scotland was a dazzling experience of a different kind.

“I’d been working at Audit Scotland for seven years during my second spell here [Boyle was previously Senior Auditor in 2002, then an Audit Manager from 2004 to 2007], so I understood the organisation well, and had led audits of major public bodies,” says Boyle (above left). “However, nothing quite prepares you for the public nature of this role. I live a quiet life outside work – I’m content just walking the dog on the beach, and that helps me to strike a healthy balance.”

“More than anything, I want to bring a sense that public audit can make a difference to the people of Scotland”

Stephen Boyle, Auditor General for Scotland

Having graduated in accountancy and finance from the University of Glasgow, Boyle began his career at PwC, followed by his first spell at Audit Scotland and then senior finance roles with housing associations. He returned to Audit Scotland as Audit Director in 2013, later succeeding Caroline Gardner, who had completed her statutory eight-year tenure in the top role. But the timing of the promotion probably gave Boyle extra food for thought during his strolls on the beach.

“I was nominated by the Scottish Parliament in February 2020, which ended up being the last public event I attended before lockdown,” he says. “It was a strange time. However, Caroline remained in post, while I was ‘designate’, until June 2020. She gave me great insights into the less visible parts of the job.”

It’s a mission in which Boyle enjoys strong support from Colin Crosby CA (above right) – Audit Scotland’s Chair since autumn 2024 (and an NED since 2020). “Stephen’s been good from the start,” says Crosby. “I remember meeting up with him during a brief moment between lockdowns. We were talking about one of the more high-pressure reports and I said: ‘If you’re going to do this job, you’ve got to be prepared to upset some people.’ He gave me a look, but that’s the truth – you have to tell it like it is. And that’s one of Stephen’s qualities that I often hear praised from people outside Audit Scotland. They trust and understand what he says because he’s clear and honest.”

Parental payback

Crosby says he became fascinated by the world of business as far back as primary school, when he undertook a project about the engineering company GKN. “That sparked my early curiosity,” he says. “From there, I noticed that a lot of interesting people were CAs, which influenced me. However, after qualifying as a CA, I actually read law and became a lawyer.”

He switched back to finance in 1988, though, joining the fledgling Aberdeen Asset Management, and developing its private client trust and charity business as CEO. When that part of the business was sold to Brewin Dolphin in 2006, he developed a variety of roles in transport, IT, education, tourism, economic development – and public audit.

Crosby believes that his achievements can be traced back to his upbringing. “My father grew up in the Borders. He was orphaned by the time he was 16, so he had a difficult childhood,” he says. “I think most people would say he did well. He had three boys, of which I was the youngest. And to repay him, I wanted to do at least as well as he did. I was driven by the desire to repay the investment he made in me.”

“If nothing’s changing, something’s probably wrong. We need to be on the front foot – always evolving”

Colin Crosby CA, Chair

He now relishes the contribution he can make as Chair of Audit Scotland: “The beauty of the non-exec role is that you’re closer to the behind-the-scenes work. For me, that’s where the fun is – asking the ‘daft laddie’ questions, quietly challenging the executive team, encouraging them to stay ambitious and refresh their thinking.

“Stephen and I both want to make an impact, but from slightly different angles. He focuses on the professional execution of the work and I focus on accountability – making sure we’re connecting with those we serve. I remember a lecture during my accountancy training that stuck with me. It was about knowing who your audience is. For us, that’s not just the institutions we work with – it’s the public. So Stephen and I are very well aligned. We both want Audit Scotland to be impactful and trusted. We also have a good bit of humour between us, which makes the work all the more enjoyable.”

Mind the gap

Boyle and his teams are responsible for auditing more than £60bn of public spending. “My independence gives us the freedom to choose what we audit, especially on the value-for-money side,” says Boyle. “We don’t steer away from difficult messages and one of my recurring messages has been the need for fundamental change in how public money is spent.

“Scotland’s financial forecasts show that demand is rising faster than resources – and the system isn’t sustainable in its current form. There’s potentially a £2bn funding gap – maybe more, depending on UK government decisions that impact devolved budgets. We’ve seen incremental change, but not enough to truly shift the model. We haven’t been good at stopping things that no longer serve their purpose.” (Boyle will be speaking at the ICAS forum, Scotland’s Fiscal Future, in June.)