Michael Hathorn

Chief Operating Officer

Michael Hathorn
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 - 2016.

Mike led the firm’s UK Public Sector Audit and Assurance Team within the firm’s Public Sector Group between 2003-2011 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)