Gordon MacWhinnie
Encyclopedia
Sir
Gordon MacWhinnie, JP
(born November 12, 1922 — died July 18, 2007) was a key figure in Hong Kong
before its return to the PRC
.
MacWhinnie founded the Hong Kong Society of Accountants, serving as its President from 1973-74, which earned him the unofficial title “father of modern accountancy in Hong Kong”. He was chairman of several companies, a member of government committees and the driving force behind the Hong Kong University of Science and Technology
.
, his father having relocated from Scotland
. His father started work as a stockbroker in London
and the family moved again, this time to Chipstead, Surrey. He was educated at the Westminster School
.
MacWhinnie served as a captain with Number 1 Commando with 3 Commando Brigade in Burma and the Far East. In January 1945, during the third Arakan
campaign, the whole brigade was landed at Kangaw, opposite the point of the Myebon peninsula
. The Japanese were ready and the commandos' fighting skills and determination were stretched to the maximum in order to hold Hill 170 until the arrival of the leading brigade of the 25th Indian Division. There was bitter hand-to-hand fighting. At the end of the war MacWhinnie was posted to Hong Kong and put in charge of Stanley prison, which had actually housed Japan
ese officers.
. He had been impressed by Hong Kong during his brief army service there and was delighted when he was sent by Peat Marwick back to the territory in 1950 to join its branch there. He became a senior partner in 1968 and retired from the company, now called KPMG, in 1978. During those ten years he served on a number of government committees, mostly concerning business practice and ethics.
In 1973, he began founding the Hong Kong Society of Accountants (HKSA) to counter the severe shortage of accountants. He introduced the territory's own system of certification so that local people could become chartered accountants. Prior to this only chartered accountants from the United Kingdom and Australia worked in accountancy in Hong Kong. He was the first president of the HKSA, which started with a membership of 566, and is now known as the Hong Kong Institute of Certified Public Accountants (or HKICPA), boasting more than 25,000 members.
Due to political events relating to the PRC
the HKICPA lost the authority to investigate
malpractice, with the setting up of the Financial Reporting Council by the Chinese Government. MacWhinnie publicly criticised the change, saying: “It is a crazy idea to let someone outside the profession discuss accountancy cases. Accountants are all well trained and the profession worked well with the self-regulatory model.”
After his retirement in 1978, MacWhinnie, who had been a member of the Royal Hong Kong Jockey Club since he arrived in the territory and was elected a steward in 1974, became chairman, serving from 1989-91.
Order of the British Empire
The Most Excellent Order of the British Empire is an order of chivalry established on 4 June 1917 by George V of the United Kingdom. The Order comprises five classes in civil and military divisions...
Gordon MacWhinnie, JP
Justice of the Peace
A justice of the peace is a puisne judicial officer elected or appointed by means of a commission to keep the peace. Depending on the jurisdiction, they might dispense summary justice or merely deal with local administrative applications in common law jurisdictions...
(born November 12, 1922 — died July 18, 2007) was a key figure in Hong Kong
Hong Kong
Hong Kong is one of two Special Administrative Regions of the People's Republic of China , the other being Macau. A city-state situated on China's south coast and enclosed by the Pearl River Delta and South China Sea, it is renowned for its expansive skyline and deep natural harbour...
before its return to the PRC
People's Republic of China
China , officially the People's Republic of China , is the most populous country in the world, with over 1.3 billion citizens. Located in East Asia, the country covers approximately 9.6 million square kilometres...
.
MacWhinnie founded the Hong Kong Society of Accountants, serving as its President from 1973-74, which earned him the unofficial title “father of modern accountancy in Hong Kong”. He was chairman of several companies, a member of government committees and the driving force behind the Hong Kong University of Science and Technology
Hong Kong University of Science and Technology
The Hong Kong University of Science and Technology is a public university located in Hong Kong. Established in 1991 under Hong Kong Law Chapter 1141 , it is one of the nine universities in Hong Kong.Professor Tony F. Chan is the president of HKUST...
.
Early years
Gordon Menzies MacWhinnie (sometimes spelled as Macwhinnie) was born in Tramore, IrelandIreland
Ireland is an island to the northwest of continental Europe. It is the third-largest island in Europe and the twentieth-largest island on Earth...
, his father having relocated from Scotland
Scotland
Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...
. His father started work as a stockbroker in London
London
London is the capital city of :England and the :United Kingdom, the largest metropolitan area in the United Kingdom, and the largest urban zone in the European Union by most measures. Located on the River Thames, London has been a major settlement for two millennia, its history going back to its...
and the family moved again, this time to Chipstead, Surrey. He was educated at the Westminster School
Westminster School
The Royal College of St. Peter in Westminster, almost always known as Westminster School, is one of Britain's leading independent schools, with the highest Oxford and Cambridge acceptance rate of any secondary school or college in Britain...
.
WWII
During World War IIWorld War II
World War II, or the Second World War , was a global conflict lasting from 1939 to 1945, involving most of the world's nations—including all of the great powers—eventually forming two opposing military alliances: the Allies and the Axis...
MacWhinnie served as a captain with Number 1 Commando with 3 Commando Brigade in Burma and the Far East. In January 1945, during the third Arakan
Rakhine State
Rakhine State is a Burmese state. Situated on the western coast, it is bordered by Chin State in the north, Magway Region, Bago Region and Ayeyarwady Region in the east, the Bay of Bengal to the west, and the Chittagong Division of Bangladesh to the northwest. It is located approximately between...
campaign, the whole brigade was landed at Kangaw, opposite the point of the Myebon peninsula
Myebon
-External links:*...
. The Japanese were ready and the commandos' fighting skills and determination were stretched to the maximum in order to hold Hill 170 until the arrival of the leading brigade of the 25th Indian Division. There was bitter hand-to-hand fighting. At the end of the war MacWhinnie was posted to Hong Kong and put in charge of Stanley prison, which had actually housed Japan
Japan
Japan is an island nation in East Asia. Located in the Pacific Ocean, it lies to the east of the Sea of Japan, China, North Korea, South Korea and Russia, stretching from the Sea of Okhotsk in the north to the East China Sea and Taiwan in the south...
ese officers.
Career
After he was demobbed he undertook articles with Peat Marwick MitchellKPMG
KPMG is one of the largest professional services networks in the world and one of the Big Four auditors, along with Deloitte, Ernst & Young and PwC. Its global headquarters is located in Amstelveen, Netherlands....
. He had been impressed by Hong Kong during his brief army service there and was delighted when he was sent by Peat Marwick back to the territory in 1950 to join its branch there. He became a senior partner in 1968 and retired from the company, now called KPMG, in 1978. During those ten years he served on a number of government committees, mostly concerning business practice and ethics.
In 1973, he began founding the Hong Kong Society of Accountants (HKSA) to counter the severe shortage of accountants. He introduced the territory's own system of certification so that local people could become chartered accountants. Prior to this only chartered accountants from the United Kingdom and Australia worked in accountancy in Hong Kong. He was the first president of the HKSA, which started with a membership of 566, and is now known as the Hong Kong Institute of Certified Public Accountants (or HKICPA), boasting more than 25,000 members.
Due to political events relating to the PRC
People's Republic of China
China , officially the People's Republic of China , is the most populous country in the world, with over 1.3 billion citizens. Located in East Asia, the country covers approximately 9.6 million square kilometres...
the HKICPA lost the authority to investigate
malpractice, with the setting up of the Financial Reporting Council by the Chinese Government. MacWhinnie publicly criticised the change, saying: “It is a crazy idea to let someone outside the profession discuss accountancy cases. Accountants are all well trained and the profession worked well with the self-regulatory model.”
After his retirement in 1978, MacWhinnie, who had been a member of the Royal Hong Kong Jockey Club since he arrived in the territory and was elected a steward in 1974, became chairman, serving from 1989-91.