The Chief Financial Officer (CFO) of a This article needs cleanup. ...company is the person primarily responsible for Finance addresses the ways in which individuals, business entities and other organizations allocate and use monetary resources over time. ...financial planning and record_keeping. In recent years, however, the role has expanded to encompass communicating financial performance and forecasts to the A fairly broad term for a person or tool with a primary function of information analysis, generally with a more limited, practical and short term set of goals than a researcher. ...analyst community. The title is equivalent to finance director, commonly seen in the The United Kingdom of Great Britain and Northern Ireland is a country in western Europe, and a member of the British Commonwealth and European Union. ...United Kingdom. The CFO typically reports to the Chief Executive Officer (CEO) is the job of having the ultimate executive responsibility or authority within an organization or corporation. ...Chief Executive Officer, and is frequently a member of the A board of directors is a group of individuals chosen by the stockholders of a company to promote their interests through the goverance of the company. ...board of directors.

Whereas a UK Finance Director is commonly a In accounting profession, there is no competitive league table similar to MBA. As such, no accounting body can ethically claim to be the best in the world or equivalent to a MBA in the absence of a fair comparison. ...chartered accountant, it has become commonplace for non_accountants to become CFOs in the The United States of America — also referred to as the United States, the U.S.A., the U.S., America¹, the States, or (archaically) Columbia — is a federal republic of 50 states located primarily in central North America (with the exception of two states: Alaska and Hawaii). ...United States. Indeed, many CFOs have an Master of Business Administration (MBA) is a tertiary degree in business management. ...MBA but no For other meanings of CPA see CPA (disambiguation) Certified Public Accountants (CPAs) are accounting professionals of the United States who have passed the Uniform CPA exam, which was developed and is maintained by the American Institute of Certified Public Accountants (AICPA), and have subsequently met additional state requirements for licensure...CPA or other accounting qualification. This has been criticised in some quarters as a contributory factor to the wave of In 2002, a wave of accounting scandals broke in the fraud, and a series of investigations have been launched by the U.S. Securities and Exchange Commission. ...accounting scandals seen in the US in 2002 is a common year starting on Tuesday of the Gregorian calendar. ...2002. The The Sarbanes_Oxley Act of 2002 (107 H.R. 3763), signed into law on 30 July 2002, is considered the most significant change to federal securities laws in the United States since the New Deal. ...Sarbanes_Oxley Act of 2002 aims to address this by requiring at least one member of the company's An Audit Committee is an operating committee of a publicly_held company. ...Audit Committee to hold an accounting or finance qualification.

By comparision of CEO with CFO as strategic business partner and statutory duties under SEC and Sarbanes_Oxley Act, both are equal ranking top executive and separate posts.

Though there is no official industry benchmark, CFOs/Finance Directors of public listed corporations are ex_ The Big Four is a group of international accountancy firms that handle the vast majority of audits for publicly traded corporations. ...Big 4 Accountancy (British English) or accounting (American English) is the process of maintaining, auditing, and processing financial information for business purposes. ...accounting firm professionals, controllership exposure, BS in Accounting, and holder of CPA and or MBA.