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Corporate Governance Issues? 
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AICPA Ethics Decision Tree

 

 

CPAs as CFOs: Why You Should Have a CPA in Your C-Suite

Today's complex global environment places new demands on leaders of organizations at both the board and executive levels to satisfy the dual expectations for successful performance and ethical governance.

As a critical component of the executive team, the role of Chief Financial Officer (CFO) involves new demands as well. With heightened emphasis on financial reporting and internal control, the CFO's traditional responsibility for financial stewardship is more important than ever before. In addition, CFOs are increasingly involved in strategy execution and value creation activities. Their central location within the organization at the intersection of strategy, process and information places them in a unique position to coordinate strategic initiatives across the enterprise.

CPAs are uniquely qualified to meet the challenges of the evolving role of the CFO:

 

·         CPAs are committed to a high level of professional competence, and are bound by the highest standards of integrity and ethical conduct.

·         CPAs value continuing education highly and continuously acquire new skills and knowledge to meet the changing demands of the workplace and their profession.

·         CPAs have a 100 year history and a deserved reputation for honesty and objectivity.

·         CPAs are committed to the public interest, which provides them with a perspective that is invaluable in developing trust.

CPAs are trusted professionals with the expertise necessary to deliver value across the wide spectrum of responsibilities of the finance function in today’s business enterprises. Whether in the executive suite, on the audit committee, or in other roles in the boardroom, the skills and values of CPAs are essential to meeting the challenges of leadership and governance in this rapidly changing and complex world.   

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Acknowledgements

 

CPAs practicing in business and industry account for over 40% of the AICPA’s membership, with more than 140,000 members. These CPAs serve publicly held, privately owned and not-for-profit organizations in a wide range of capacities. Many of them serve their companies in the critical role of Chief Financial Officer.

 

This important membership group is represented in the AICPA by the Business and Industry Executive Committee (BIEC) and is supported by the AICPA’s New Finance Team. We would like to publicly thank all BIEC members, and the organizations in which they serve the accounting profession, for their ongoing commitment, dedication, and hard work.  This important contribution further highlights the value of the CPA credential.

 

We would also like to acknowledge BIEC Chair Stu Benton, and AICPA management staff John Morrow and Ken Witt for their leadership of this project; and colleagues Emanuela Limandri and Carrie Vaccaro for their invaluable assistance.

 

 2004-2005 Business and Industry Executive Committee

 

Stuart R. Benton

Canton, MA

Robert H. Henn

Kansas City, Missouri

Patricia Bowen

Las Vegas, NV

Isaac Kaufman

Baltimore, Maryland

Jeff Burnison

Des Moines, IA

Lisa Kelley

Smyma, Tennessee

Gary Cademartori

New York, NY

Kenneth A. Merchant

Los Angeles, CA

William James Centa

Mayfield, Heights, OH

Donna Mackenzie

Celebration, Florida

Patricia Cochran

Rancho Cordova, California

Kyle J. Pexton

Salt Lake City, UT

Nicole Franklin Floyd

Bellevue, Washington

Laurie Stanek

St. Paul, MN

 

                                 AICPA Staff

John Morrow                                        Ken Witt

Vice President                                      Technical Manager

Copyright © 2005 by American Institute of Certified Public Accountants, Inc., New York, New York.