From the editor.
Author | Marshall, Jeffrey |
Position | Journey of Sarbanes-Oxley Act of 2002 - Editorial |
Just how different is it being a CFO earlier, or later, in one's career? That's an intriguing subject we elected to explore by interviewing two sets of CFOs: ones still in their 30s, the others over 60. There are differences, of course, but the similarities might surprise you. Six CFOs of public companies, large and small, were interviewed by Executive Editor Ellen M. Heffes and writer Gregory Millman. They talked about how they progressed to their current post, the quest for personal balance and their take on the current issues they face. It all makes for compelling reading.
Sarbanes-Oxley Section 404 compliance issues have kept many financial executives awake at night. Following the second FEI forum on 404 compliance in September, Financial Executives Research Foundation Director of Research William Sinnett and Ellen Heffes spoke with several participants about the practices helping them achieve better, easier and less-costly approaches to compliance.
For an update on what the Public Company Accounting Oversight Board (PCAOB) is doing and thinking, read writer Bruce Fraser's interview with the board's chief auditor, Douglas Carmichael. While the views expressed are his own (of course), Carmichael reviews issues like auditor independence, how Auditing Standard 2 is working out in practice and upcoming standards, like one on audit quality review.
[ILLUSTRATION OMITTED]
The complexity of accounting standards is a constant migraine for many preparers. FEI's CEO, Colleen Cunningham, argues for simplification in her President's Page in this issue, and Financial Accounting Standards Board Chairman Robert Herz also weighs in on the subject. In an interview in the Financial Reporting column, Herz contends that powerful forces seem to be perpetuating complex standards despite efforts to make them clearer.
In the wake of a pair of hurricanes...
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