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Michael H. Rayner
Michael Harold Rayner (November 18, 1943 – March 30, 2004) was acting Auditor General of Canada from 1980 to 1981. He grew up in numerous places, including Ottawa, Halifax, Nova Scotia and Victoria, British Columbia, with two brothers and three sisters. His father was Vice-Admiral Herbert Rayner, a hero of World War II, who was in command of and earned the Distinguished Service Cross. Rayner became a chartered accountant in 1969, graduating from Carleton University with a degree in political science. Rayner worked in numerous roles for the federal government and also worked for Price Waterhouse Associates as partner-in-charge and Deloitte & Touche as senior partner. After becoming a chartered accountant, Rayner joined the Department of Supply and Services (now Public Works and Government Services Canada), where he coordinated the installation of systems-based auditing and education programmes in the Audit Services Bureau. He was elected a Fellow of the Institute of Charte ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federation Of Chartered Accountants
A federation (also known as a federal state) is a political entity characterized by a political union, union of partially Federated state, self-governing provinces, states, or other regions under a central #Federal governments, federal government (federalism). In a federation, the self-governing status of the component states, as well as the division of power between them and the central government, is typically Constitution, constitutionally entrenched and may not be altered by a unilateral decision, neither by the component states nor the federal political body. Alternatively, a federation is a form of government in which sovereign power is formally divided between a central authority and a number of constituent regions so that each region retains some degree of control over its internal affairs. It is often argued that federal states where the central government has overriding powers are not truly federal states. For example, such overriding powers may include: the constit ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
