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Michael Rayner > CPA, CA

Get to know Michael Rayner...

Professional Experience

Client Service Partner, S+C Partners LLP, 2017 to present (Associate 2016) Client Service Manager 2009 to 2015, (Senior Team Accountant, 2007 to 2008; Team accountant, 2005 to 2006)

Michael provides professional assurance and tax services to small and medium sized enterprises operating in various industries including manufacturing and processing, leasing and distribution.

Provides professional assurance, accounting and tax services to small and medium sized enterprises which operate in various industries including manufacturing and processing, leasing, wholesale distribution, business consulting and professional practices.


Professional Organizations and Educational Achievements

CPA Canada, Chartered Accountant, 2007;

Honours BA, Mathematics with Finance and Accounting Option, Wilfrid Laurier University, 2004.


Activities and Memberships

CPA Ontario, 2005 to present;

CPA Canada, 2005 to present;

Glencairn Golf Club, 2016 to present.


News Ledger
November 14th. 2018
Emergence of Canada’s Gig Economy

October 22nd. 2018
What Is Machine Learning?

October 10th. 2018
Non-Resident Speculation Tax aka “NRST’


Paul Keul, CPA, CA, TEP
Greg Koniecek, M. Sc. IT
Curtis Link, CPA, CA, TEP
Jason O'Halloran, CA, CFP, TEP, CPA
Kalin McDonald, CPA, CA
Greg Rawn, CPA, CA, CBV
Michael Rayner, CPA, CA

Client Service Managers

Vincent Didkovsky, CPA,CA, CFA, CBV
Kristen Harner, CPA,CA
Agata Koniecek, M. Arch.
Jimmy Lee, CPA, CGA
Amanda Parker, CPA, CA
Andrea Robey, CPA, CA, CFP
Annick Ouellet, CPA, CA
Stephen Myers, CPA, CA
Shaun Wilson, CPA, CA
Priyanka Rastogi, CPA, CA, CPA (New Jersey)
Denise Schofield, CPA,CGA
Jay Yang, CPA, CA
Jack Ziolek, B.Sc.



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At S+C Partners, we take a holistic view of client relationships by providing a full range of services including assurance, tax, advisory and information technology to support our clients’ financial commitments, minimize tax liabilities, optimize profitability and automate business processes.

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