Carolyn Low

Carolyn Low is an accomplished finance professional with extensive experience in governance and legal services. Currently serving as the Director of Finance Governance & Legal Services and Director of Finance and Business Services at NHS National Services Scotland since September 2014, Carolyn has a significant track record in enhancing financial management practices. Prior to this, Carolyn was a Managing Consultant at PA Consulting Group, where collaboration with CFOs and senior leaders focused on operational effectiveness and sustainability. At Deloitte, Carolyn advanced the local and regional government practice while leading transformation programs aimed at efficiency and cost reduction. Earlier career roles include Accounting Team Leader at Perth & Kinross Council and Senior Accountant at Tayside Regional Council. Carolyn holds a degree in Public Sector Accounting from Glasgow Caledonian University.