Background
Hay, David Charles Son of David and Margaret Sylvia Hay.
Hay, David Charles Son of David and Margaret Sylvia Hay.
Bachelor in Commerce, University Otago, New Zealand, 1976. MCM with honors, Lincoln University, New Zealand, 1990. Doctor of Philosophy, University Auckland, New Zealand, 1999.
Manager Price Waterhouse, Christchurch, New Zealand, 1981—1987. Senior lecturer Lincoln University, Canterbury, New Zealand, 1988—1999. Associate professor University Auckland, since 2000.
Chief examiner final qualifying examination Institute Chartered Accountants New Zealand, Wellington, 1993—1996. Director, joint chair technical committee Accounting and Finance Association Australia and New Zealand, Melbourne, Australia, since 2005.
Fellow: New Zealand Institute Chartered Accountants (chartered accountant 1979, certified cost and management accountant 1987).
Married Eleanor Hay; children: Christopher David, Emily Ann, George William.