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Statement on the Passing of Ian Mackintosh, Key Leader in Global Public Sector Standard Setting

May 5, 2023 | New York, New York | English

It is with great sorrow we received news of the death of Ian Mackintosh, who was chair of the IFAC Public Sector Committee (PSC) in the run up to it formally becoming the International Public Sector Accounting Standards Board (IPSASB).

Ian had an illustrious and influential career in both national and international standard-setting for both the public and private sectors over several decades. He served as Chair of the IFAC PSC from 2000 to 2003, during which time he led the development of a number of the foundational accrual based IPSAS, as well as launching the important public sector-specific projects related to Social Benefits and Non-Exchange Revenue.

Towards the end of his PSC Chair tenure, he was a member of the Likierman Review, which led to the formal establishment of the IPSASB as the independent international standard setting board for the public sector. He continued to play a major role in standards development, holding roles including Chair of the UK Accounting Standards Board, Vice-Chair of the IASB and latterly, Chair of the Corporate Reporting Dialogue.   

“Ian Mackintosh was truly unique among international standard setters, in having made a significant contribution to the development of both the public and private sector standards. He was a dedicated and passionate leader who had an enormous impact on the international financial reporting landscape,” said Ian Carruthers, IPSASB Chair. “We at the IPSASB extend our deepest condolences to his family, friends, and former colleagues around the world.”

The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact