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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] |
PricewaterhouseCoopers
PricewaterhouseCoopers is an international professional services brand of firms, operating as partnerships under the PwC brand. It is the second-largest professional services network in the world and is considered one of the Big Four accounting firms, along with Deloitte, EY and KPMG. PwC firms are in 157 countries, across 742 locations, with 284,000 people. As of 2019, 26% of the workforce was based in the Americas, 26% in Asia, 32% in Western Europe and 5% in Middle East and Africa. The company's global revenues were $42.4 billion in FY 2019, of which $17.4 billion was generated by its Assurance practice, $10.7 billion by its Tax and Legal practice and $14.4 billion by its Advisory practice. The firm in its recent actual form was created in 1998 by a merger between two accounting firms: Coopers & Lybrand, and Price Waterhouse. Both firms had histories dating back to the 19th century. The trading name was shortened to PwC (stylized p''w''c) in September 2010 as part o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Anglicans
Canadians (french: Canadiens) are people identified with the country of Canada. This connection may be residential, legal, historical or cultural. For most Canadians, many (or all) of these connections exist and are collectively the source of their being ''Canadian''. Canada is a multilingual and multicultural society home to people of groups of many different ethnic, religious, and national origins, with the majority of the population made up of Old World immigrants and their descendants. Following the initial period of French and then the much larger British colonization, different waves (or peaks) of immigration and settlement of non-indigenous peoples took place over the course of nearly two centuries and continue today. Elements of Indigenous, French, British, and more recent immigrant customs, languages, and religions have combined to form the culture of Canada, and thus a Canadian identity. Canada has also been strongly influenced by its linguistic, geographic, and e ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Rupert Union Cemetery
Rupert may refer to: People * Rupert (name), various people known by the given name or surname "Rupert" Places Canada * Rupert, Quebec, a village * Rupert Bay, a large bay located on the south-east shore of James Bay * Rupert River, Quebec * Rupert's Land, a former territory in British North America United States *Rupert, Georgia, an unincorporated community in Taylor County *Rupert, Idaho, a county seat and largest city of Minidoka County *Rupert, Ohio, an unincorporated community in Union Township, Madison County * Rupert, Pennsylvania, a census-designated place (CDP) in Columbia County * Rupert, Vermont, a town in Bennington County *Rupert, West Virginia, a town in Greenbrier County Saint Helena, Ascension and Tristan da Cunha *Ruperts, Saint Helena, a village in Jamestown District, Saint Helena Fiction * Rupert, a teddy bear owned by cartoon character Stewie Griffin on the television series ''Family Guy'' * Rupert, a squirrel in the 1950 Christmas film '' The Great Rupert' ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Interment
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 objects in it, and covering it over. A funeral is a ceremony that accompanies the final disposition. Humans have been burying their dead since shortly after the origin of the species. Burial is often seen as indicating respect for the dead. It has been used to prevent the odor of decay, to give family members closure and prevent them from witnessing the decomposition of their loved ones, and in many cultures it has been seen as a necessary step for the deceased to enter the afterlife or to give back to the cycle of life. Methods of burial may be heavily ritualized and can include natural burial (sometimes called "green burial"); embalming or mummification; and the use of containers for the dead, such as shrouds, coffins, grave liners, an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Institute Of Chartered Accountants
The Canadian Institute of Chartered Accountants (CICA) was incorporated by an Act of the Parliament of Canada in 1902, which later became known as the ''Canadian Institute of Chartered Accountants Act''. The CICA developed and supported accounting, auditing and assurance standards for organizations in Canada, developed and delivered education programs, and issued the professional designation of Chartered Accountant. The CICA was a founding member of the International Federation of Accountants and the Global Accounting Alliance. In 2014, CICA merged with Canada's two other major accounting designations to form the Chartered Professional Accountants of Canada. History * 1902 – The Dominion Association of Chartered Accountants (DACA) is incorporated by Private Act of the Parliament of Canada. (SC 1902, c. 58) * 1934 – The Canada Companies Act is amended to provide for the involvement of the DACA in setting standards for accounting policies. * 1938 – All provinces agree that ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Federation Of Accountants
The International Federation of Accountants (IFAC) is the global advocacy organization for the accountancy profession; mainly for the financial accounting and auditing professions. Founded in 1977, IFAC has more than 175 members and associates in more than 130 countries and jurisdictions, representing more than 3 million accountants employed in public practice, industry and commerce, government, and academia. The organization supports the development, adoption, and implementation of international standards for accounting education, ethics, and the public sector as well as audit and assurance. It supports four independent standard-setting boards, which establish international standards on ethics, auditing and assurance, accounting education, and public sector accounting. It also issues guidance to encourage high-quality performance by professional accountants in small and medium business accounting practices. To ensure the activities of IFAC and the independent standard-setting ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
MacDonald Commission
The Royal Commission on the Economic Union and Development Prospects for Canada, also known as the Macdonald Commission, was a historic landmark in Canadian economy policy. Prime Minister Pierre Trudeau appointed the Royal Commission in 1982, and it presented its recommendations to Prime Minister Brian Mulroney in 1984. The commission's recommendations reflect three broad themes mainly derived from neoconservative ideology. Firstly, the report suggested for Canada to foster a more flexible economy, which would be capable of adjusting to international and technological change, and it recommended greater reliance on the market mechanisms and a free trade agreement with the United States. Secondly, the commission recommended various reforms to the welfare state model and emphasized social equity and economic efficiency. Thirdly, the commission recommended the adoption of an elected Senate in order to better represent Canada's diverse regions. Most notably, the commission’s recomme ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Comprehensive Auditing Foundation
Canadians (french: Canadiens) are people identified with the country of Canada. This connection may be residential, legal, historical or cultural. For most Canadians, many (or all) of these connections exist and are collectively the source of their being ''Canadian''. Canada is a multilingual and multicultural society home to people of groups of many different ethnic, religious, and national origins, with the majority of the population made up of Old World immigrants and their descendants. Following the initial period of French and then the much larger British colonization, different waves (or peaks) of immigration and settlement of non-indigenous peoples took place over the course of nearly two centuries and continue today. Elements of Indigenous, French, British, and more recent immigrant customs, languages, and religions have combined to form the culture of Canada, and thus a Canadian identity. Canada has also been strongly influenced by its linguistic, geographic, and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Comptroller General Of Canada
A comptroller (pronounced either the same as ''controller'' or as ) is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements. In most Commonwealth countries, the comptroller general, auditor general, or comptroller and auditor general is the external auditor of the budget execution of the government and of government-owned companies. Typically, the independent institution headed by the comptroller general is a member of the International Organization of Supreme Audit Institutions. In American government, the comptroller is effectively the chief financial officer of a public body. In business management, the comptroller is closer to a chief audit executive, holding a senior role in internal audit functions. Generally, the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Chartered Accountants Of Ontario
An institute is an organisational body created for a certain purpose. They are often research organisations (research institutes) created to do research on specific topics, or can also be a professional body. In some countries, institutes can be part of a university or other institutions of higher education, either as a group of departments or an autonomous educational institution without a traditional university status such as a "university institute" (see Institute of Technology). In some countries, such as South Korea and India, private schools are sometimes referred to as institutes, and in Spain, secondary schools are referred to as institutes. Historically, in some countries institutes were educational units imparting vocational training and often incorporating libraries, also known as mechanics' institutes. The word "institute" comes from a Latin word ''institutum'' meaning "facility" or "habit"; from ''instituere'' meaning "build", "create", "raise" or "educate". ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
