Michael Harold Rayner, a member of the audit committee of General Synod, died March 30 in Ottawa. He was 61.

He became a chartered accountant in 1969. He worked in various capacities for the federal government and later worked for Price Waterhouse Associates as partner-in-charge and Deloitte & Touche as senior partner.

A one-time member of St. Clement's church, Toronto, after moving to Ottawa he became active at St. Matthew's parish.