Obituaries

Citation

Rahman, A. and Sinclair, R. (2016), "Obituaries", Pacific Accounting Review, Vol. 28 No. 1. https://doi.org/10.1108/PAR-11-2015-0045

Obituaries

Article Type: Viewpoint From: Pacific Accounting Review, Volume 28, Issue 1

This year two of New Zealand’s leading accounting policymakers passed away. The following obituaries pay tributes to these two highly respected individuals.

Tony Dale

Tony Dale, External Reporting Board Chief Executive, died suddenly on 16 April 2015. Tony has left a remarkable legacy on the New Zealand and global world of accounting, not least in his time here at the External Reporting Board. He was a driving force behind two of New Zealand’s most significant accounting reforms – the public sector reforms of the late 1980s and the more recent and continuing reform of the financial reporting and standard setting which the External Reporting Board is currently implementing. Tony’s passion and enthusiasm for accounting and ensuring it serves the public interest has been a fundamental part of his career from the very beginning.

Tony joined the Audit Office in 1983, moving to the Treasury in 1988 where he was a key contributor to the Public Finance Act 1989 and hugely influential in the introduction of accrual reporting and budgeting by Government. These developments established New Zealand as a leader in public finance accountability.

Not-for-profit accounting is another area in which Tony has left a lasting legacy. From 2004 to 2006, he chaired the Not-for-Profit Taskforce of the New Zealand Institute of Chartered Accountants. He was a champion for far greater recognition of not-for-profit requirements within the accounting sector.

Tony strove for perfection and absolute professionalism in all that he did. This extended beyond the world of accounting. Tony has been a leader and mentor to many young people in New Zealand. He was an inspirational leader in Scouts New Zealand, holding key positions at both local and national levels. He was also the Director of the Hutt Valley Gang Show, encouraging confidence in young Scouts and Guides to perform and be part of a show.

Tony’s funeral was held on Wednesday, 22 April 2015, at Wesley Methodist Church, Wellington, New Zealand (Adapted from https://xrb.govt.nz/Site/News/XRB_Board_Communique/XRB_Obituary_Tony_Dale_26_May_2015.aspx with permission of Warren Allen, Chief Executive, External Reporting Board).

Kevin Simpkins

Kevin Simpkins, the former External Reporting Board Chairman, passed away on 24 October 2015. He was also an Adjunct Professor in the School of Accounting and Commercial Law at Victoria University Wellington. Kevin joined Victoria University in early 2007 following a distinguished career as a senior policymaker and professional. He was regarded as an exceptional lecturer.

Previously, he was Deputy Controller and Auditor-General, a former Technical Director of the New Zealand Institute of Chartered Accountants, and National Director of Accounting at Ernst & Young New Zealand. He was also Deputy Chair of the Financial Reporting Standards Board from 1995 to 2002, and Technical Advisor and member of the International Public Sector Accounting Standards Board. In March 2009, he was appointed Chairman of the Accounting Standards Review Board and was the inaugural Chairman of the External Reporting Board from July 2011 to February 2014. He was a former member and past Chair of the Trans-Tasman Accounting and Auditing Standards Advisory Group, and a member of the Australian Financial Reporting Council from 2009 to 2014. More recently, he was Governance Board Vice-Chair of the New Zealand Choral Federation.

Kevin was very highly regarded by the accounting profession worldwide. He was awarded the American Express Outstanding Service to the Profession Award at the New Zealand Institute of Chartered Accountants Leadership Awards in 2011.

Kevin’s funeral was held on Thursday, 29 October 2015, at Old St. Paul’s Cathedral, Wellington, New Zealand (Adapted from http://www.victoria.ac.nz/sacl/about/news).

Compiled by Asheq Rahman, Editor, Pacific Accounting Review, and Rowena Sinclair, Member, New Zealand Auditing and Assurance Standards Board.

Asheq Rahman and Rowena Sinclair - Auckland University of Technology, Auckland, New Zealand