Ian Mackintosh

Citation

Ian Mackintosh was born and educated in New Zealand where he graduated from the University of Auckland. In the late 1960s he moved to Australia, initially working for Volkswagen Australia before transferring to Peat Marwick Mitchell & Co., where he opened the Vanuatu office in 1970.   While in Vanuatu he started his own practice, Mackintosh Barrett, which eventually joined Coopers and Lybrand Vanuatu. Start-up offices in Noumea, Fiji and the Solomon Islands followed prior to a return to Australia in 1981 as Managing Partner in the Canberra office of Coopers and Lybrand.  In the national capital Ian was well-placed to engage with a wide range of clients in the public sector.  This proximity presaged Ian’s extensive future involvement in institution building, accounting standard setting and regulation. In 1983 he was appointed as an inaugural member of the Public Sector Accounting Standards Board (PSASB) within the Accounting Research Foundation.  He was Chair of the PSASB when it merged with the Australian Accounting Standards Board (AASB) in 2000 and remained with the AASB until 2003 in an Observer capacity as the Australian representative and Chair of the Public Sector Committee (PSC) of the International Federation of Accountants (2000-2003).   While with the PSC, Ian was a member of the Likierman Review which was instrumental in the formal establishment of the International Public Sector Accounting Standards Board.  In 2000 he accepted a two-year regulatory role as Chief Accountant of the Australian Securities and Investments Commission and in 2002 moved to the World Bank for two years as a regional manager responsible for the South Asia region. In 2004 he was also appointed Chair of the Accounting Standards Board (UK), serving at the same time as a Member of the Financial Reporting Council (UK).   From 2006 to 2010 Ian was Chair of the OECD Public Sector Accruals Symposium. In 2011 his standard setting involvement shifted to the global stage with his appointment as Vice Chair of the International Accounting Standards Board (IASB) where he remained until 2016. Following his time with the IASB Ian accepted an appointment as Chair of the UK Treasury Financial Reporting Advisory Board (2016-2019) and Chair of the Corporate Reporting Dialogue (2017-2023) within the International Integrated Reporting Council. Ian Mackintosh was a Fellow of Chartered Accountants Australia and New Zealand and CPA Australia, and from 2021-2023 was a Member of the CPA Australia External Reporting Centre of Excellence.

The Australian Accounting Hall of Fame honours Ian Mackintosh as a practitioner, regulator and leading standard setter who contributed substantially to the establishment of the institutional framework encompassing private and public sector financial and non-financial reporting.