1. Chief Financial Officer

2. Alcatel-Lucent Leadership team
Paul Tufano, Chief Financial Officer

3. Booz Allen Hamilton Government
Steve Isakowitz – Department of Energy Chief Financial Officer. Former Deputy Associate Administrator, NASA, 2002–2005

4. Chief executive officer Related positions
Common associates include a chief business development officer (CBDO), chief financial officer (CFO), chief operating officer (COO), chief marketing officer (CMO), chief information officer (CIO), chief communications officer (CCO), chief legal officer (CLO), chief technology officer (CTO), chief risk officer (CRO), chief creative officer (CCO), chief compliance officer (CCO), chief audit executive (CAE), chief diversity officer (CDO), or chief human resources officer (CHRO).

5. Atos BBC Technology
In 2011 the BBC's Chief Financial Officer Zarin Patel stated to the House of Commons Public Accounts Committee that, following criticism of the BBC's management of major IT projects with Siemens (such as the Digital Media Initiative), the BBC partnership with Atos would be instrumental in achieving cost savings of around £64 million as part of the BBC's "Delivering Quality First" programme

6. Compaq Ouster of Pfeiffer
The board complained that Pfeiffer was too removed from management and the rank-and-file, as he surrounded himself with a "clique" of Chief Financial Officer Earl Mason, Senior Vice-President John Rose, and Human Resources Chief Hans Gutsch

7. BMC Software Directors and staff
In 2009, other executives include the president of the Mainframe Service Management unit—Bill Miller; and the chief financial officer—Stephen Solcher.

8. AOL 2000s: transition and rebranding
Michael Kelly (from AOL) was the Chief Financial Officer, Robert W

9. Board of directors Directors
Other executives of the organization, such as its Chief Financial Officer (CFO) or Executive Vice President

10. Corporate governance Sarbanes-Oxley Act of 2002
The Chief Executive Officer (CEO) and Chief Financial Officer (CFO) attest to the financial statements. Prior to the law, CEO's had claimed in court they hadn't reviewed the information as part of their defense.

11. Corporate governance Financial reporting and the independent auditor
The board of directors has primary responsibility for the corporation's external financial reporting functions. The Chief Executive Officer and Chief Financial Officer are crucial participants and boards usually have a high degree of reliance on them for the integrity and supply of accounting information. They oversee the internal accounting systems, and are dependent on the corporation's accountants and internal auditors.

12. Management Top-level managers
However, board involvement in the hiring of other positions such as the Chief Financial Officer (CFO) has increased

13. BBC Technology (Atos service)
In 2011 the BBC's Chief Financial Officer Zarin Patel stated to the House of Commons Public Accounts Committee that, following criticism of the BBC's management of major IT projects with Siemens (such as the Digital Media Initiative), the BBC partnership with Atos would be instrumental in achieving cost savings of around £64 million as part of the BBC's "Delivering Quality First" programme

14. U.S. Securities and Exchange Commission - Comment letters
Comment letters are letters by the SEC to a public company raising issues and requested comments. For example, in October 2001 the SEC wrote to CA, Inc., covering 15 items, mostly about CA's accounting, including 5 about revenue recognition. The chief financial officer of CA, to whom the letter was addressed, pleaded guilty to fraud at CA in 2004.

15. Starbucks
Starbucks' chief financial officer (CFO) appeared before the Public Accounts Committee in November and admitted that the Dutch government granted a special tax rate to their European headquarters which the UK business pays royalties to

16. General Mills - Corporate governance
Donal L. Mulligan – Executive Vice President; Chief Financial Officer

17. Lenovo - IPO and secondary offerings
Mary Ma, Lenovo's chief financial officer from 1990 to 2007, was in charge of investor relations

18. Samsung Electronics - Management and board of directors
Ju-Hwa Yoon Chief financial officer

19. United States Department of State - Audit of Expenditures
In response the DoS Chief Financial Officer observed that 'The Department operates in over 270 locations in 172 countries, while conducting business in 150 currencies and an even large number of languages ..

20. General Motors - Corporate governance
From June 2009 to March 2011, the company had three chief executive officers and three chief financial officers.

21. Rogers Communications - Corporate governance
Anthony Staffieri, C.A. – Chief Financial Officer Rogers Communications Inc.

22. United States Department of Homeland Security - Audit of expenditures
The AFR gives a comprehensive view of the Department's financial activities and demonstrates the Department's stewardship of taxpayer dollars.' The Message from the DHS chief financial officer concludes 'I am extremely proud of the Department's accomplishments ..

23. PepsiCo - Corporate governance
On October 1, 2006, former Chief Financial Officer and President Indra Nooyi replaced Steve Reinemund as Chief Executive Officer

24. Cambridge University Press - Governance
The operational responsibility of the Press is delegated by the Syndics to the Press’s Chief Executive and ten Officers, including a Chief Financial Officer.

25. Information systems - Overview
Many companies have created a position of Chief Information Officer (CIO) that sits on the executive board with the Chief Executive Officer (CEO), Chief Financial Officer (CFO), Chief Operating Officer (COO) and Chief Technical Officer (CTO)

26. Nokia Solutions and Networks - Operations
Nokia Solutions Networks' Chief Financial Officer (CFO) is Samih Elhage

27. Chief information officer
Chief Information Officer (CIO) or Information Technology (IT) Director, is a job title commonly given to the most senior executive in an enterprise responsible for the information technology and computer systems that support enterprise goals. Generally, the CIO reports to the chief executive officer, chief operations officer or chief financial officer. In military organizations, they report to the commanding officer.

28. Internal audit - Audit philosophy
He also foresaw a more desirable auditor future involving a stronger relationship with members of Audit Committee and the Board and a divorce from direct reporting to the Chief Financial Officer.

29. Information technology controls - IT controls and the Sarbanes-Oxley Act (SOX)
SOX requires the chief executive and chief financial officers of public companies to attest to the accuracy of financial reports (Section 302) and require public companies to establish adequate internal controls over financial reporting (Section 404). Passage of SOX resulted in an increased focus on IT controls, as these support financial processing and therefore fall into the scope of management's assessment of internal control under Section 404 of SOX.

30. Internal control - Audit Committee
Monitor management's response to all audit findings; (e) Manage complaints concerning accounting, internal accounting controls or auditing matters; (f) Receive regular reports from the Chief Executive Officer, Chief Financial Officer and the Company's other Control Committees regarding deficiencies in the design or operation of internal controls and any fraud that involves management or other employees with a significant role in internal controls; and (g) Support management in resolving conflicts of interest

31. Internal control - Personnel Benefits Committee
The role and the responsibilities of the personnel benefits, in general terms, are to: (a) Approve and oversee administration of the Company's Executive Compensation Program; (b) Review and approve specific compensation matters for the Chief Executive Officer, Chief Operating Officer (if applicable), Chief Financial Officer, General Counsel, Senior Human Resources Officer, Treasurer, Director, Corporate Relations and Management, and Company Directors; (c) Review, as appropriate, any changes to compensation matters for the officers listed above with the Board; and (d)Review and monitor all human-resource related performance and compliance activities and reports, including the performance management system

32. Enron - Accounting practices
Chief Financial Officer Andrew Fastow directed the team which created the off-books companies, and manipulated the deals to provide himself, his family, and his friends with hundreds of millions of dollars in guaranteed revenue, at the expense of the corporation for which he worked and its stockholders.

33. Certified Public Accountant - Services provided by CPAs
CPAs can also be employed by corporations—termed "the private sector"—in finance functions such as Chief Financial Officer (CFO) or finance manager, or as CEOs subject to their full business knowledge and practice

34. Nancy R. Heinen
Apple's former Chief Financial Officer Fred Anderson had already reached a $3.5 million settlement with the SEC in 2007, without admitting or denying its allegations regarding the stock-option backdating at the technology company.

35. Fred D. Anderson - Biography
Anderson previously served as executive vice president and Chief Financial Officer of Apple Inc

36. Peter Oppenheimer - Before Apple
Oppenheimer spent six years in the Information Technology Consulting Practice with Coopers and Lybrand (now PricewaterhouseCoopers) where he managed financial, systems engagements for clients in the insurance, telecommunications, transportation and banking industries. Oppenheimer then joined Automatic Data Processing (ADP), where he was Chief Financial Officer of the Claims Services Division.

37. Enterprise risk management - Companies Increasingly Focusing on ERM
Most often, the chief risk officer (CRO) or the chief financial officer (CFO) is in charge of ERM, and these individuals typically report directly to the chief executive officer

38. Nortel - Optical boom and the Right Angle Turn
CEO John Roth retired in His planned successor and chief operating officer, Clarence Chandran, already on sick leave due to complications following his 1997 stabbing in Singapore, decided to quit, however. Chief financial officer Frank Dunn was eventually chosen as Roth's permanent replacement.

39. Nortel - Accounting restatements
The black ink triggered a total of $70 million in bonuses to the top 43 managers, with $7.8 million going to Dunn alone, $3 million to chief financial officer Douglas Beatty, and $2 million to controller Michael Gollogly

40. Nortel - Owens and Zafirovski
Currie, previously the Chief Financial Officer (CFO) of the Royal Bank of Canada, was named CFO of Nortel in 2005, having previously served as Northern Telecom's CFO in the 1990s

41. Nortel - Bookkeeping irregularities
Frank Dunn was promoted from chief financial officer to replace John A

42. Discover (magazine) - History
In 2007, Guccione was ousted as CEO, in what was described by the New York Post as "a falling-out over philosophical differences with his financial backers about how to run the company." Henry Donahue, Discover Media's chief financial officer, became the new CEO

43. Tami Reller
Previously, she was in charge of business and marketing strategy for Windows. She joined Microsoft in 2001 as part of the acquisition of Great Plains Software, where she served as CFO. In 2011 she was promoted to Corporate Vice President and Chief Financial Officer of the company's Microsoft Product Divisions#Windows|Windows division after the departure of Steven Sinofsky.

44. Information system - Overview
Many companies have created a position of Chief information officer|Chief Information Officer (CIO) that sits on the executive board with the Chief executive officer|Chief Executive Officer (CEO), Chief Financial Officer (CFO), Chief Operating Officer (COO) and Chief Technical Officer (CTO)

45. Amy Hood
'Amy Hood' is an American businesswoman currently serving as the first female Chief Financial Officer at Microsoft|Microsoft Corporation.

46. Amy Hood
On May 8, 2013, Microsoft announced Hood would be replacing Peter Klein (CFO)|Peter Klein as the company's chief financial officer.

47. Charles Noski - Career
In 1973, Noski began his career at accounting firm Haskins Sells (now Deloitte Touche) where he served for 17 years and was named partner in In 1990, he joined Hughes Electronics Corp. as corporate vice president and controller. In 1992, Hughes named him corporate senior vice president and chief financial officer, in 1996 he was elected vice chairman, and he later became the company’s president and chief operating officer.

48. Charles Noski - Career
From 1999 to 2002, Noski was senior executive vice president and chief financial officer of ATT Corporation. In February 2002 he was named vice chairman of the company's board of directors. From 2003 to 2005, Noski was at Northrop Grumman Corporation as corporate vice president and chief financial officer; he was a director at the company from 2002 to 2005.

49. Dina Dublon
'Dina Dublon' is a Senior Lecturer at Harvard Business School and current member of the boards of directors at Microsoft, Accenture, and PepsiCo. She also serves as a trustee of Carnegie Mellon University and on the boards of several non-profit organizations, including the Global Fund for Women and the Women's Refugee Commission, where she is a co-chair. She was from 1998 until her retirement in 2004 the Executive Vice President and Chief Financial Officer for JPMorgan Chase.

50. Sarbanes-Oxley - Major elements
For example, Section 302 requires that the company's principal officers (typically the Chief Executive Officer and Chief Financial Officer) certify and approve the integrity of their company financial reports quarterly.Kuschnik, Bernhard; The Sarbanes Oxley Act: Big Brother is watching you or Adequate Measures of Corporate Governance Regulation? 5 Rutgers Business Law Journal , 64–95; available at

51. Sarbanes-Oxley - Sarbanes–Oxley Section 906: Criminal Penalties for CEO/CFO financial statement certification
(a) Certification of Periodic Financial Reports.— Each periodic report containing financial statements filed by an issuer with the Securities Exchange Commission pursuant to section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m (a) or 78o (d)) shall be accompanied bySection 802(a) of the SOX a written statement by the chief executive officer and chief financial officer (or equivalent thereof) of the issuer.

52. Ann Mather
'Ann Mather' (born 1960) is an United Kingdom|English business executive. She currently serves on the board of directors of Google,. November 29, Netflix, Glu Mobile, Solazyme Inc., MGM Holdings Inc., and Moneygram International. Mather was formerly Executive Vice President and Chief Financial Officer of Pixar Studios, from September 1999 to April 2004.

53. Ann Mather - Career
Mather was Executive Vice President and Chief Financial Officer at Village Roadshow Pictures.

54. Ann Mather - Career
In 1999, Ann Mather was named Executive Vice President, Chief Financial Officer, and Company Secretary of Pixar Studios; a position she held from September 1999 to April After Pixar, she joined the board of Google; and subsequently the boards of Ariat International, SmartPak Equine, Solazyme, and MGM Holdings.

55. Yahoo! - Board of Directors (current)
* Thomas J McInerney (2012) – Former Executive Vice President and Chief Financial Officer, IAC/InterActiveCorp

56. Electric Imp - Leadership
The company’s current leadership team is composed of Fiennes; Hartley; Chief Financial Officer Oliver Hutaff; and William Podrasky, executive vice president, global sales and business development.

57. HTC Corporation - Corporate information
HTC's Chief financial officer|CFO is Hui-Ming Cheng

58. Vivendi Universal Games - Executive management
*Jean-François Grollemund, Executive Vice President and Chief Financial Officer

59. Blip (website) - History
Following the departure of many of the site’s founders, Kelly Day, who had previously worked for Discovery Communications, was brought in as the company’s new CEO in Day brought on Max Smith, previously CFO of Talking Media Group, as the new Chief Financial Officer and Jason Krebs, formerly Tremor Video's chief media officer, as the new president of sales and marketing.

60. Electronic Arts - 2008–present
Also affected were projects and support activities that, according to Chief Financial Officer Eric Brown don't make economic sense, resulting in the shutdown of popular communities such as [ Battlefield News] and the [ EA Community Team]

61. Facebook, Inc. - Management
Other managers include chief financial officer David Ebersman and public relations head Elliot Schrage.Michael Wolff (journalist)|Wolff, Michael, [ The Facebook IPO: billion-user ambition at a $1bn price], The Guardian, February 1, 2012

62. Discovery Communications - Officers
* Brad Singer, Senior Executive Vice President and Chief Financial Officer

63. Disclosure (film) - Plot
Others like chief financial officer Stephanie Kaplan (Rosemary Forsyth) seem to be aware that Tom and Meredith had a relationship in the past.

64. Second Life - History
In 2010, Kingdon was replaced by Rosedale, who took over as Interim CEO. After four months though, Rosedale abruptly stepped down from the Interim CEO position. It was announced in October 2010, that Bob Komin, Linden Lab's chief financial officer and chief operating officer, will take over the CEO job for the immediate future.

65. Blockbuster LLC - Bankruptcy
In light of this news, the company's chief financial officer (CFO), Tom Casey, resigned on September 11

66. Blockbuster LLC - Senior management
* Dennis McGill, Executive Vice President and Chief Financial Officer: 2010–present

67. Morgan Stanley - List of officers and directors
* Ruth Porat: Chief Financial Officer and Executive Vice President

68. Borders Group - Declining profits
On January 5, 2009, the company announced that Ron Marshall would take over as chief executive, effective immediately. Former CEO George L. Jones received a severance package of $2.09 million. Mark Bierley was also promoted to chief financial officer, replacing Ed Wilhelm. The changes in management were due to Borders' holiday sales having fallen by 11.7 percent to $868.8 million. On January 13, Mick McGuire, a former partner at Pershing Square, became Chairman of the Board of Directors.

69. Sina Corp - Key officers
* Mr. Herman Yu: Acting Chief Financial Officer. Mr. Yu holds a Masters of Accountancy from the University of Southern California and a Bachelor of Arts in Economics with Honors from the University of California.

70. Verisign
Verisign's former Chief Financial Officer|CFO Brian Robins announced in August 2010 that the company would move from its original domicile of Mountain View, California|Mountain View, California to Dulles, Virginia|Dulles in Northern Virginia by 2011 due to 95% of the company's business being on the East Coast of the United States|East Coast.[ Verisign shifts headquarters to Virginia]

71. Eduardo Saverin - Facebook
During his junior year at Harvard University, Saverin met fellow Harvard undergraduate, sophomore Mark Zuckerberg. Noting the lack of a dedicated social networking website for Harvard students, the two worked together to launch The Facebook in As co-founder, Saverin held the role of chief financial officer and business manager.Mezrich, The Accidental Billionaires.

72. David Ebersman - Career
In September 2009, Mr. Ebersman began his career at Facebook as the company's Chief Financial Officer. Mr. Ebersman was hired by Facebook, in part, because he had public company experience.

73. Gideon Yu
Wall Street Journal, July 25, 2007 and YouTube[ YouTube Hires Gideon Yu as Chief Financial Officer]

74. Gideon Yu - Career
Previously, Gideon was the Chief Financial Officer of Facebook,[ Facebook Hires Yu as Chief Financial Officer]

75. Gideon Yu - Career
VentureBeat, April 23, 2007 and was also the Chief Financial Officer at YouTube where he negotiated[ How the Google – YouTube Deal was signed]

76. Gideon Yu - Career
Prior to Yahoo, Gideon was the Chief Financial Officer of NightFire Software (acquired by NeuStar, NYSE: NSR) and held positions at Disney, Hilton Worldwide|Hilton, and Donaldson, Lufkin Jenrette|DLJ / CSFB.

77. United States Secretary of Defense - Office of the Secretary of Defense
The Secretary's principally civilian staff element is called the Office of the Secretary of Defense (OSD) and is composed of the United States Deputy Secretary of Defense|Deputy Secretary of Defense (DEPSECDEF) and five Under Secretaries of Defense in the fields of Under Secretary of Defense for Acquisition, Technology and Logistics|Acquisition, Technology Logistics, Under Secretary of Defense (Comptroller)|Comptroller/Chief Financial Officer, Under Secretary of Defense for Intelligence|Intelligence, Under Secretary of Defense for Personnel and Readiness|Personnel Readiness, and Under Secretary of Defense for Policy|Policy; several Assistant Secretary of Defense|Assistant Secretaries of Defense; other directors and the staffs under them.

78. Rio Tinto Group - Management
***Guy Elliott, chief financial officer (is to retire in 2013)

79. JPMorgan Chase - Business
*Dina Dublon – member of the board of directors of Microsoft, Accenture and PepsiCo and former Executive Vice President and Chief Financial Officer of JPMorgan Chase

80. Cambridge Press - Governance
The operational responsibility of the Press is delegated by the Syndics to the Press’s Chief Executive and ten Officers, including a Chief Financial Officer.

81. U.S. Department of Energy - Budget
For fiscal year 2011, each of the operating units of the Department of Energy operate with the following budgets:[ Department of Energy FY2012 Budget Request], Department of Energy – Office of the Chief Financial Officer, February 2012

82. Omnicom - Quick facts
*Chief Executive Officer is John D. Wren, its Chief Financial Officer is Randall Weisenburger.

83. Swiss Re - Leadership
Liès, Chief Executive Officer; Guido Fuhrer, Chief Investment Officer; David Cole, Chief Risk Officer; Agostino Galvagni, CEO Corporate Solutions; Matthias Weber, Chief Underwriting Officer; Christian Mumenthaler, Chief Executive Officer Reinsurance; George Quinn, Chief Financial Officer and Thomas Wellauer, Chief Operating Officer.

84. Villanova University - Alumni
The business world, too, has had several prominent businessmen who got their start at Villanova. Robert J. Darretta, Jr. – chief financial officer and vice chairman of Johnson Johnson, John Drosdick – former CEO of Sunoco, Thomas G. Labrecque – former Chairman and CEO of Chase Manhattan Bank, Francis Saul – president of Chevy Chase (Bank), and Martin McGuinn – former CEO of Mellon Financial Corp. have all studied at Villanova at some point in their careers.

85. National Renewable Energy Laboratory - Funding in 2009 and 2010
[ Department of Energy FY 2012 Congressional Budget Request: Labroratory Table], Department of Energy, Office of Chief Financial Officer, February 2012.

86. General manager - Generic usage
More rarely, the Chief Financial Officer (CFO), Chief Operating Officer (COO), or Chief Marketing Officer (CMO) will act as the General Manager of the business

87. Discrimination - Employment
Still unrelated to the requirements of the position, only 9% of Chief Financial Officers (CFOs) are women while they are over 60% among accountants and auditors. And yet those who reach a high responsibility position are paid on average 16% lower than their male colleagues. (According to a recent report, 2013)

88. Telecom NZ s
*1 April: Russ Houlden, a colleague of Reynolds at BT, is appointed Chief Financial Officer. He replaces Marko Bogoievski, who joined Infratil.

89. T-Hrvatski Telekom - Integration of business segments
Financial Support and Steering Function is headed by the Chief Financial Officer (CFO), Human Resources Support and Steering Function is headed by the Chief Human Resources Officer (CHRO) and Support and Steering Functions of the President of the Management Board is headed by the President of the Management Board (CEO). These functions are common for the entire Company and they ensure that all business segments of the Company are aligned and that the Company can operate as one entity.

90. Syntax-Brillian - Federal fraud charges, and judgements against officers of the company
In 2011, federal fraud charges were brought against five former executives: Wayne Pratt, former chief financial officer; James Li, former company president; Roger Kao, former vice chairman of manufacturer Taiwan Kolin Co, a supplier of Syntax-Brillian; Christopher Liu, former chairman of Kolin

91. Dish Network - Management
*Robert E. Olson, Executive Vice President and Chief Financial Officer[ Robert Olson]. About DISH. Retrieved on

92. Nokia Siemens Networks - Operations
Nokia Solutions Networks' Chief financial officer|Chief Financial Officer (CFO) is Samih Elhage

93. National Finance Center
NFC was established in 1973 and is located in New Orleans. NFC is part of USDA's Office of the Chief Financial Officer. NFC provides a large number of jobs to United States civil service|federal employees in the New Orleans office, which is located at NASA's Michoud Assembly Facility in New Orleans.

94. Verizon Wireless - Mobile Broadband plans
These plans were quickly eliminated in favor of 5GB plans, which cost the same as the prior Unlimited plan. Verizon chief financial officer Fran Shammo dismissed the term Unlimited as just a word.Thomson, Iain. [ Verizon CFO: 'Unlimited' data is just a word.]

95. Senior management
The executive management typically consists of the heads of the firm's product and/or geographic units and of functional executives such as the chief financial officer, the chief operating officer, and the chief strategy officer.[ Menz, M

96. Senior management - Positions
;Chief Financial Officer (CFO) : – Also reporting directly to the CEO, the CFO is responsible for analyzing and reviewing financial data, reporting financial performance, preparing budgets and monitoring expenditures and costs

97. RTÉ - RTÉ Board and Executive Board
The RTÉ Board appoints the Director-General of RTÉ who in effect fulfils the dual role of Chief Executive and of Editor in Chief. The Director-General heads the Executive Board of RTÉ, which comprises the company's top management and includes the Chief Financial Officer, the Director of Communications and the Managing Directors of the Television, Radio, and News divisions.

98. Phar-Mor - Bankruptcy
In 1992, when the company had grown to over 300 stores and 25,000 employees,[ Phar-Mor can pay employees] Monus and his Chief Financial Officer|CFO Patrick Finn were accused of embezzlement: they had allegedly hidden losses and moved about $10 million from Phar-Mor to the World Basketball League that Monus had founded

99. Barry Minkow - Going public
The company's chief financial officer, Charles Arrington, was accused of running up $91,000 in fraudulent charges against customers of his florist business.Akst, Daniel

100. JetBlue s
On October 18, 2011, JetBlue announced that Chief Financial Officer Ed Barnes had resigned effective immediately. The company's treasurer, Mark Powers, was appointed interim CFO until a replacement for Barnes could be found.

101. Enbridge - Corporate Affairs
Richard Bird (Executive Vice President, Chief Financial Officer Corporate Development), Janet Holder (Executive Vice President, Western Access), Guy Jarvis (Chief Commercial Officer, Liquids Pipelines), Karen Radford (Executive Vice President, People and Partners), David T

102. Scott W. Rothstein - Philanthropy and Political Contributions
Charlie Crist's Senate Campaign ($100,550), state Chief Financial Officer Alex Sink ($2,050), Senate President Jeff Atwater, Rep

103. Crazy Eddie - Fraud
Eddie recruited his cousin, Sam E. Antar (known as Sammy), to assist the company with its fraud. Sammy earned a degree in Accountancy|accounting in 1980, and served his apprenticeship with Penn and Horowitz, Crazy Eddie's auditor. In 1986, he was named Chief financial officer|CFO of the company. Sammy was informed that there was a $3 million deficit from the previous year's inventory fraud that needed to be hidden. Additionally, he was instructed to find ways to show a 10% growth in sales.

104. CFO
The 'chief financial officer' ('CFO') or 'chief financial and operating officer' ('CFOO') is a Corporation|corporate Corporate title|officer primarily responsible for managing the Finance|financial risks of the corporation

105. CFO - Federal government of the United States
The Chief Financial Officers Act, enacted in 1990, created a chief financial officer in each of 23 federal agencies

106. Bernard Madoff - Personal life
Sheryl Weinstein, former chief financial officer of Hadassah, disclosed in a book written to recoup her investment losses that she and Madoff had an affair more than 20 years ago. As of 1997, when Weinstein left, Hadassah had invested a total of $40 million. By the end of 2008, Hadassah had withdrawn $140 million from an account valued at $90 million. At the victim impact sentencing hearing, Weinstein testified, calling him a beast.

107. Duke Energy - History
Duke announced on June 18, 2013 that CEO Jim Rogers was retiring and Lynn Good would become the new CEO. Rogers has been CEO and Chairman since 2006, while Good was Chief Financial Officer of Duke since 2009, having joined Duke in the 2006 Cinergy merger. Roger's retirement was part of an agreement to end an investigation into Duke's Progress Energy acquisition in 2012.

108. Michael Monus - Dissolution
Court documents also indicated that Monus had embezzlement|embezzled about $10 million from the company, mainly to support his beleaguered World Basketball League and extravagant lifestyle. Monus' business partner David Shapira contacted federal agents, notified investors, and fired Monus, along with Phar-Mor's chief financial officer Patrick Finn.

109. Chief business officer - Responsibilities
The chief business officer is responsible for the administrative, financial, and operations management of the organization often combining the roles of chief administrative officer (CAO), chief financial officer (CFO) and chief operating officer (COO). As a result the executive holding the chief business officer position, by definition, will usually possess a broader range of experience and more extensive skill setSanaghan, Goldstein, and Jurow. A Learning Agenda for

110. Salon.com - History
Elizabeth Betsy Hambrecht, then Salon's Chief Financial Officer|chief financial officer, became the president.

111. Discover Magazine - History
Goes From Penthouse to the Outhouse] Henry Donahue, Discover Media's chief financial officer, became the new CEO

112. ESPN - Executives
* Christine Driessen: Executive Vice President and Chief Financial Officer

113. Corporate title
officer); the traditional three such officers are chief executive officer (CEO), chief operations officer (COO), and chief financial officer (CFO)

114. Corporate title - United States
Some states that do not employ the MBCA continue to require that certain offices be established. Under the law of Delaware, where most large US corporations are established, stock certificates must be signed by two officers with titles specified by law (e.g. a president and secretary or a president and treasurer). Every corporation incorporated in California must have a chairman of the board or a president (or both), as well as a secretary and a chief financial officer.

115. Corporate title - United States
Many companies also have a chief financial officer (CFO), chief operating officer (COO) and other C-level positions that report to the president and CEO

116. Corporate title - Japan and South Korea
For example, although there is a Korean translation for chief operating officer (최고운영책임자, choego unyŏng chaegimja), not many companies have yet adopted it with an exception of a few multi-national companies such as Samsung and CJ Corporation|CJ, while the chief financial officer title is often used alongside other titles such as bu-sajang (SEVP) or Jŏnmu (EVP).

117. Corporate title - C-level titles
* Chief Financial Officer or CFO - high-level corporate officer with oversight of corporate finances; reports to the CEO. May concurrently hold the title of Treasurer or oversee such a position; Finance deals with accounting and audits, while Treasurer deals with company funds.

118. Dow Chemical - 2007 dismissal of senior executives
The two figures are executive vice president Romeo Kreinberg, and director and former Chief Financial Officer|CFO J

119. Los Angeles Department of Water and Power - Governance
The LADWP is governed by the five-member Los Angeles Board of Water and Power Commissioners, who are appointed by the Mayor of Los Angeles and confirmed by the Los Angeles City Council for five-year terms. The General Manager, Senior Assistant General Managers, Chief Financial Officer, and Managing Senior Assistant City Attorney (under the Los Angeles City Attorney) manage operations.

120. Executive pay - Levels
In 2007, the world's highest paid chief executive officers and chief financial officers were American

121. Chief marketing officer - Role
The CMO; Chief Marketing Officer, is typically a member of the executive team and typically reports to the CEO or COO. Peers to the CMO include Chief Human Resources Officer, Chief Technology Officer, Chief Financial Officer, Chief Communications/Public Affairs Officer, Chief Supply Chain Officer, General Counsel.

122. California State Polytechnic University, Pomona - University Educational Trust (UET)
The board of directors is composed of the university president who acts as an ex officio voting director and who appoints one ex officio executive director, one faculty member, one student member, and either the vice president for administrative affairs or the chief financial officer

123. Florida Tech - Organization
Florida Tech’s administration is headed by the Executive Council,[ University Officers] consisting of President and CEO Anthony J. Catanese, Chief Operating Officer and Executive Vice President T. Dwayne McCay, Senior Vice President for Financial Affairs and Chief Financial Officer Robert Niebuhr, and Senior Vice President and Chief Development Officer Susan St. Onge.

124. Norske Skog - History
Sven Ombudstvedt became CEO of Norske Skog in January Ombudstvedt was previously chief financial officer and a management board member of Yara International and strategy director of Norsk Hydro. Ombudstvedt succeeded Christian Rynning-Tønnesen.[ Press release] Cision

125. Investment banks - Middle office
Internal control|Financial control tracks and analyzes the capital flows of the firm, the finance division is the principal adviser to senior management on essential areas such as controlling the firm's global risk exposure and the profitability and structure of the firm's various businesses via dedicated trading desk product control teams. In the United States and United Kingdom, a Comptroller|financial controller is a senior position, often reporting to the chief financial officer.

126. Metropolitan Water Reclamation District of Greater Chicago - 2014 Board of Commissioners
The Treasurer is the MWRD's chief financial officer and reports directly to the Board. The Treasurer is charged with maximizing investment interest, issuing bonds to meet capital requirements, managing any debts, and providing general financial management.

127. Stephen J. Luczo - Early career
Mr. Luczo left Touch Ross in 1980 to pursue the system development and deployment at the Port of San Francisco, which was transitioning from a Sperry Univac 1005 to a Microdata Minicomputer. He was responsible for managing all systems and application architecture and development for the Port, reporting to the chief financial officer. In late 1981 he was promoted to Acting chief financial officer of the Port, and resigned in August 1982 to attend the Stanford Graduate School of Business.

128. SRA International - Leadership
* Richard J. Nadeau, Executive Vice President Chief Financial Officer

129. US defense budget - Audit of implementation of budget for 2010
Chief financial officer and Under Secretary of Defense (Comptroller)|Under Secretary of Defense Robert F

130. Claire's - Florida office
We outgrew our headquarters, chief financial officer Howard Kaplan said

131. Department of Homeland Security - Audit of expenditures
The AFR gives a comprehensive view of the Department's financial activities and demonstrates the Department's stewardship of taxpayer dollars.' The Message from the DHS chief financial officer concludes 'I am extremely proud of the Department's accomplishments ..

132. Boardroom - Directors
* Other executives of the organization, such as its Chief Financial Officer (CFO) or Executive Vice President

133. CenTrak - Company
CenTrak was founded in 2003 by Ari Naim (President and CEO), Gideon Naim (Chief financial officer|CFO), Israel Amir (Chief technology officer|CTO), and Karuppiah Annamalai (Vice President of Engineering).

134. IMSA GTP - End of an era
a group lead by Raymond Smith, formerly chief financial officer of SPORTS CAR

135. Atlanta Public Schools - APS Leadership
* Chuck Burbridge, Chief Financial Officer

136. Canadian Bankers Association - David Williamson
Mr. Williamson joined CIBC as Chief Financial Officer in 2008 and, prior to joining the bank, he was President and CEO of two publicly listed companies and held senior executive positions with other financial services institutions. He holds a Bachelor of Commerce degree from McMaster University and is a Chartered Accountant.

137. * Pradeep Chaudhry - Senior Vice President and Chief Financial Officer
Teleca - Management
* Pradeep Chaudhry - Senior Vice President and Chief Financial Officer

138. Verisk Analytics - Corporate leadership
* Mark V. Anquillare - Executive Vice President and Chief Financial Officer

139. Financial reporting - Audit and legal implications
In the United States, especially in the post-Enron era there has been substantial concern about the accuracy of financial statements. Corporate officers (the chief executive officer (CEO) and chief financial officer (CFO)) are personally responsible for fair financial reporting allowing those reading the report to have a good sense of the organization.

140. United States Securities and Exchange Commission - Comment letters
Comment letters are letters by the SEC to a public company raising issues and requested comments. For example, in October 2001 the SEC wrote to CA, Inc., covering 15 items, mostly about CA's accounting, including 5 about revenue recognition. The chief financial officer of CA, to whom the letter was addressed, pleaded guilty to fraud at CA in 2004.

141. Managing Director - Related positions
Common associates include a chief administrative officer (CAO), chief brand officer (CBO), chief business development officer (CBDO), chief financial officer (CFO), chief operating officer (COO), chief marketing officer (CMO), chief information officer (CIO), chief communications officer (CCO), chief legal officer (CLO), chief technology officer (CTO), chief risk officer (CRO), chief creative officer (CCO), chief compliance officer (CCO), chief audit executive (CAE), chief diversity officer (CDO), or chief human resources officer (CHRO), Chief commercial officer (CCO), Chief content officer (CCO ), Chief information security officer (CISO), Chief accounting officer (CAO), Chief analytics officer (CAO), and Chief strategy officer (CSO).

142. O'Reilly Auto Parts - Expansion
Executive officers of the company include David O'Reilly, chairman of the board; Greg Henslee, chief executive officer and co-president; Ted Wise, chief operating officer and co-president; and Tom McFall, executive vice-president and chief financial officer.

143. Genesys Conferencing - Corporate governance
:*Andrew Lazarus, EVP Chief Financial Officer

144. Employment discrimination - Statistical evidence
One very recent example of the employment discrimination is to be seen among female Chief Financial Officers (CFOs) in the US. Although 62% of accountants and auditors are women, they are only 9% when it comes to the CFO post. According to the research not only are they underrepresented in the profession, but they are also underpaid, 16% less on average.

145. Carl Bass - Career
Since then, Bass has held a number of high-level positions at Autodesk, including executive vice president and chief strategy officer (2001 to 2002); senior executive vice president of the Design Solutions Group (2002 to 2004); chief operating officer (2004 to 2006); and interim chief financial officer (2008 to 2009).

146. Trainer bra - Controversy
When the ad campaign was launched, Victoria’s Secret chief financial officer Stuart Burgdoerfer said that the line of underwear allowed 15 or 16 years old..

147. Wikimedia Foundation - First appointments
In 2004, the foundation appointed Tim Starling as developer liaison to help improve the MediaWiki software, Daniel Mayer as chief financial officer (management accounting|finance, budgeting, and coordination of fund drives), and Erik Möller as content partnership coordinator.

148. Deutsche Bank - Management Board
* Stefan Krause, Chief Financial Officer

149. Catherine A. Lesjak
Lesjak' is the Chief Financial Officer of Hewlett-Packard. She became the CFO on January 1, 2007 and was the interim CEO from August 6, 2010 to November 1, 2010

150. Safra A. Catz
'Safra Ada Catz' (born December 1, 1961) is an Israeli-born American businesswoman. She has been an executive at Oracle Corporation since April 1999, and a board member since Since April 2011 she has been Co-President and Chief Financial Officer, reporting to founder/CEO Larry Ellison.

151. Safra A. Catz - Career
Catz is also the company's Chief Financial Officer, serving temporarily in that role from November 2005 to September 2008, and from April 2011 to the present. Mark Hurd joined her as Co-President in 2009.

152. EMC Isilon - Financial troubles and executive changes
This followed the resignation of Chief Executive Steve Goldman and Chief Financial Officer Stu Fuhlendorf

153. Mercury Interactive - Corporate malfeasance
“Mercury Interactive CEO, CFO Resign.” Retrieved ] A former Chief Financial Officer, Sharlene Abrams, later associated with the financial misreporting, had resigned previously in November 2001.[ U.S

154. Mercury Interactive - Corporate malfeasance
“Sharlene Abrams, Former Chief Financial Officer of Mercury Interactive, LLC, to be Permanently Enjoined and to Pay Civil Penalties and Disgorgement for Stock Option Backdating and Other Fraudulent Conduct; Abrams Also to be Barred from Serving as an Officer and Director of a Public Company.”] In September 2009, a federal judge dismissed all charges brought by the SEC against Susan Skaer, who now goes by the name Susan Skaer Tanner.[ Amy Miller

155. TheStreet.com - History
TheStreet, Inc., (formerly, TheStreet.com, Inc.) was co-founded in 1996 by Jim Cramer and Martin Peretz. The company is headquartered at 14 Wall Street in New York City. Its stock went initial public offering|public in May 1999 under the direction of past Chairman and Chief Executive Officer Kevin English and former Chief Financial Officer Paul Kothari.

156. Sasken Communication Technologies - Management team
* Neeta Revankar, Chief Financial Officer and Head of Human Resources, Facilities Management Services and IT Operations.

157. Tech Mahindra
Gurnani (CEO and MD), Manoj Chugh (Global Head sales), Sujit Baksi (President – Corporate Affairs Business Services Group), Milind Kulkarni (Chief Financial Officer), L

158. Commodity market - Diamonds
IndexIQ registered Adam S. Patti as Chief Executive Officer (CEO) and David Fogel as Chief Financial Officer and Executive Vice President in the City of Rye Brook, New York, on January 31, 2013 as representatives of IndexIQ Advisors LLC sponsoring the IQ Physical Diamond Trust.

159. Bill Murto - Ouster of Pfeiffer
The board complained that Pfeiffer was too removed from management and the rank-and-file, as he surrounded himself with a clique of Chief Financial Officer Earl Mason, Senior Vice-President John T

160. Bill Murto - Ouster of Pfeiffer
At the time of Rando's departure, Compaq Services ranked third behind those of IBM and EDS, while slightly ahead of Hewlett-Packard's and Andersen Consulting, however customers switched from Digital and Tandem technology-based workstations to those of HP, IBM, and Sun Microsystems.[ Mason, senior vice president and chief financial officer, had previously been offered the job of chief executive of Alliant Foodservice, Inc., a foodservice distributor based in Chicago, and he informed Compaq's board that he accepted the offer.[ Rose, senior vice president and general manager of Compaq's Enterprise Computing group, resigned effective as of June 3 and was succeeded by Tandem veteran Enrico Pesatori

161. Jeffrey O. Henley
'Jeffrey O. Henley' (Jeff Henley) is the Chairman of Oracle Corporation. He has held this position since January 2004, prior to which he was the Chief Financial Officer and an Executive Vice President for 13 years from March 1991 to July He is also a member of the company's Board of Directors.

162. Jeffrey O. Henley
Prior to joining Oracle in 1991, Henley served as Executive Vice President and Chief Financial Officer at Pacific Holding Company, and as Executive Vice President and Chief Financial Officer at Saga Corporation. He also served as Director of Finance at Memorex Corporation, and as controller of international operations at Fairchild Semiconductor.

163. Robyn Denholm
'Robyn Denholm' is the Chief financial officer and Executive Vice President of Juniper Networks,

164. James W. Owens - Career
In 1993 he came to Peoria as vice president and chief financial officer with administrative responsibility for the Corporate Services Division.

165. Asset liability management - ALM governance
The responsibility for ALM is often divided between the treasury and Chief Financial Officer (CFO). In smaller organizations, the ALM process can be addressed by one or two key persons (Chief Executive Officer, CFO or treasurer).

166. For More Information, Visit:
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