Fellow co-director James Girdlestone remembers him as a great mate and a great mentor.
He said Daly retrained as an accountant after suffering a back injury on his family farm.
Girdlestone said Daly was immensely respected in rural North Canterbury for his business and accounting expertise - and it is a sad loss for the firm and for the community.
The keen hunter, who was married with two daughters, will be farewelled in Christchurch on Monday.