She joins from the Scottish Government, where she has been the interim director of Fair Work, Employability and Skills since April 2021. Previously Helena held several senior leadership roles in both the UK and Scottish governments.

Helena Gray said: “The services that Scotland’s councils provide are vital to the people and communities across the country. These services have a direct impact on all our daily lives. Local government also has a key role in responding to the immediate and longer-term challenges and opportunities that Scotland faces, including tackling climate change and child poverty.

“In this context, public audit has an important job to do in providing assurance, and making a positive difference to how public money is used and the services and outcomes that people across Scotland experience.”

William Moyes, chair of the Accounts Commission for Scotland, added: “I am really pleased that Helena will be the new Controller of Audit for the Accounts Commission. I’m looking forward to her working closely with the Commission and with our auditors for local government to further strengthen the assurance we provide for the people of Scotland on the finances and performance of councils and other local government bodies.”

Ms Gray will take up her post early in the new year. She will succeed Antony Clark, who has fulfilled the role of interim Controller of Audit since March 2021.