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 who adopts a character—in theatre, television, film, radio, or any other medium that makes use of the mimetic mode. Acting involves a broad range of sk ...

Auditor General of Canada The Auditor General of Canada (French: La vérificatrice générale du Canada) is a Supreme audit institution which acts as an officer to the Parliament of Canada tasked with highlighting accountability and oversight by conducting independent f ...

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

Ottawa Ottawa is the capital city of Canada. It is located in the southern Ontario, southern portion of the province of Ontario, at the confluence of the Ottawa River and the Rideau River. Ottawa borders Gatineau, Gatineau, Quebec, and forms the cor ...

Halifax, Nova Scotia Halifax is the capital and most populous municipality of the Provinces and territories of Canada, Canadian province of Nova Scotia, and the most populous municipality in Atlantic Canada. As of 2024, it is estimated that the population of the H ...

and

Victoria, British Columbia Victoria is the capital city of the Provinces and territories of Canada, Canadian province of British Columbia, on the southern tip of Vancouver Island off Canada's Pacific Ocean, Pacific coast. The city has a population of 91,867, and the Gre ...

, with two brothers and three sisters. His father was

Vice-Admiral Vice admiral is a senior naval flag officer rank, usually equivalent to lieutenant general and air marshal. A vice admiral is typically senior to a rear admiral and junior to an admiral. Australia In the Royal Australian Navy, the rank of vic ...

Herbert Rayner, a hero of

World War II World War II or the Second World War (1 September 1939 – 2 September 1945) was a World war, global conflict between two coalitions: the Allies of World War II, Allies and the Axis powers. World War II by country, Nearly all of the wo ...

, who was in command of and earned the Distinguished Service Cross. Rayner became a chartered accountant in 1969, graduating from

Carleton University Carleton University is an English-language public university, 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 se ...

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 (social and political), power, and the analysis of political activities, political philosophy, political thought, polit ...

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

Deloitte & Touche Deloitte is a Multinational corporation, multinational professional services network based in London, United Kingdom. It is the largest professional services network in the world by revenue and number of employees, and is one of the Big Four a ...

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; ),''Public Services and Procurement Canada'' is the applied title under the Federal Identity Program; the legal title is Department of Public Works and Government Services (). formerly 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 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 executi ...

. 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 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 ...

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 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 account ...

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 object ...

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