Michael Harold Rayner (November 18, 1943 – March 30, 2004) was

acting Acting is an activity in which a story is told by means of its enactment by an actor or actress who adopts a character—in theatre, television, film, radio, or any other medium that makes use of the mimetic mode. Acting involves a broad r ...

Auditor General of Canada The Auditor General of Canada is an officer of the Parliament of Canada to aid accountability and oversight by conducting independent financial audits of federal government operations. These audits provide members of parliament with objective e ...

from 1980 to 1981. He grew up in numerous places, including

Ottawa Ottawa (, ; Canadian French: ) is the capital city of Canada. It is located at the confluence of the Ottawa River and the Rideau River in the southern portion of the province of Ontario. Ottawa borders Gatineau, Quebec, and forms the core ...

Halifax, Nova Scotia Halifax is the capital and largest municipality of the Canadian province of Nova Scotia, and the largest municipality in Atlantic Canada. As of the 2021 Census, the municipal population was 439,819, with 348,634 people in its urban area. The ...

and

Victoria, British Columbia Victoria is the capital city of the Canadian province of British Columbia, on the southern tip of Vancouver Island off Canada's Pacific coast. The city has a population of 91,867, and the Greater Victoria area has a population of 397,237. Th ...

, with two brothers and three sisters. His father was Vice-Admiral Herbert Rayner, a hero of

World War II World War II or the Second World War, often abbreviated as WWII or WW2, was a world war that lasted from 1939 to 1945. It involved the vast majority of the world's countries—including all of the great powers—forming two opposin ...

, who was in command of and earned the

Distinguished Service Cross The Distinguished Service Cross (D.S.C.) is a military decoration for courage. Different versions exist for different countries. *Distinguished Service Cross (Australia) *Distinguished Service Cross (United Kingdom) *Distinguished Service Cross (U ...

. Rayner became a chartered accountant in 1969, graduating from

Carleton University Carleton University is an English-language public research university in Ottawa, Ontario, Canada. Founded in 1942 as Carleton College, the institution originally operated as a private, non-denominational evening college to serve returning World ...

with a degree in

political science Political science is the scientific study of politics. It is a social science dealing with systems of governance and power, and the analysis of political activities, political thought, political behavior, and associated constitutions and la ...

. Rayner worked in numerous roles for the federal government and also worked for Price Waterhouse Associates as partner-in-charge and

Deloitte & Touche Deloitte Touche Tohmatsu Limited (), commonly referred to as Deloitte, is an international professional services network headquartered in London, England. Deloitte is the largest professional services network by revenue and number of profession ...

as senior partner. After becoming a chartered accountant, Rayner joined the Department of Supply and Services (now

Public Works and Government Services Canada Public Services and Procurement Canada (PSPC; french: Services publics et Approvisionnement Canada)''Public Services and Procurement Canada'' is the applied title under the Federal Identity Program; the legal title is Department of Public Works ...

), 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 Chartered Accountants of Ontario in 1982. From 1985 to 1986, he was Comptroller General of Canada. Rayner was a member of the board of governors of the Canadian Comprehensive Auditing Foundation, from 1980 to 1989. He was then appointed to the MacDonald Commission for the next two years. He was also a board member of the IFAC Strategy Review Task Force from 1996 to 1997. Rayner was President of the Canadian Institute of Chartered Accountants from 1993 to 2001. He was married to Susan Elizabeth (née Crawley). He was sixty-one, when he died at his home in Ottawa. His funeral was held on April 3, at St. Matthew's Anglican Church in Ottawa. Rayner is

interred Burial, also known as interment or inhumation, is a method of final disposition whereby a dead body is placed into the ground, sometimes with objects. This is usually accomplished by excavating a pit or trench, placing the deceased and objec ...

at Rupert Union Cemetery.

References

{{DEFAULTSORT:Rayner, Michael H Canadian accountants Canadian Anglicans Canadian civil servants Carleton University alumni 1943 births 2004 deaths Auditors General of Canada