Robert William Black CBE FRSE FRSS FRSA (6 November 1946 – 15 October 2021) was a Scottish public administrator who was the first Auditor General for Scotland, holding the post between 2000 and 2012.
[5] In May 1999, the Scottish Parliament voted to nominate a person to become the first Auditor General for Scotland.
[6] Parliament's choice was approved by the Queen, and Black was appointed to the post in February 2000.
[9] Black began a three-year term on the Council of the Institute of Chartered Accountants of Scotland (ICAS) in March 2012.
[14] In 2012 he gave a lecture at the David Hume Institute, where he questioned the sustainability of public services if provision continued free at the current level.
[24] Black was asked by Scottish Government to respond to Her Majesty's Inspectorate of Constabulary in Scotland (HMICS) Thematic Inspection of the SPA's recommendation to review the roles of its chair and members in executive work.
Black reported in August 2020 that the SPA's governance and accountability arrangements were neither flawed nor in need of reorganisation.