Mike Hathorn

Chief Operating Officer - MSIL

Mike qualified as a Chartered Accountant (CA) with the Institute of Chartered Accountants of Scotland in 1972 (ICAS) and was President of the Institute in 2005-2006. Mike was admitted to the Chartered Institute of Public Finance and Accountancy (CIPFA) in 1993. Appointed to the IFAC Board 2014 -16.

Mike led the firm’s UK Public Sector Audit and Assurance Team within the firm’s Public Sector Group from 2003 until 2011 and continues to support the Team and its business development strategy. Mike was appointed chief operating officer for Moore Stephens International with effect from 1 July 2013 and continues to also have the following responsibilities within the Moore Stephens International network: Chairman of the Moore Stephens Europe Technical Committee: 2005 – present. Chairman of the Moore Stephens International Technical Committee: 2007 - present.

Accounting Standard Setter Roles: International Federation of Accountants – International Public Sector Accounting Standards Board (IPSASB): Chair; 1 January 2007 – 31 December 2009, Depute Chair: 1 January 2004 – 31 December 2006; Member; 1 October 1999 – 31 December 2009. Member of the UK Accounting Standards Committee – Committee on Accounting for Public Benefit Entities (CAPE); 1994 – 2011. Chairman (1991 - 1993) of the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) and a Committee Member (1985 - 1999). Chairman of the joint CIPFA/LASAAC Committee (1992 - 1994). Chairman of the CIPFA Accounting and Auditing Standards Panel (1997 - 2005) and a Committee Member (1993 - 2009).

Expert advisor to the European Commission’s Accrual Accounting Standards Working Group (2003 - present). Expert advisor to the United Nations System IPSAS Steering Committee (2006 - 2010)