Chief Financial Officer

Chief Financial Officer (CFO) Definition (in the Accounting Vocabulary)

The New York State Society of Certified Public Accountants offers the following definition of Chief Financial Officer (CFO) in a way that is easy for anybody to understand: Executive officer who is responsible for handling funds, signing CHECKS, keeping financial records, and financial planning for a CORPORATION.

Chief Financial Officers
act and Federal Financial
management Act

Resources

Further Reading

• Chief Financial Officers Act of 1990. (1990). U.S. Congressional
  and Administrative News, 101st Congress 2nd Session,
  Vol. 3, Laws (Public Law 101-576). St. Paul, MN:
  West.
  Chief Financial Officers Act of 1990. (1990). U.S. Congressional
  and Administrative News, 101st Congress 2nd Session,
  Vol. 6, Legislative History (Public Law101-576). St.
  Paul, MN: West.
  Ewer, Sid R. (1997). ˜ ˜Federal Government Accountability. ™ ™
  CPA Journal 67(3):22-27.
  Government Management Reform Act of 1994. (1994). U.S.
  Congressional and Administrative News, 103rd Congress
  2nd Session, Vol. 3, Laws (Public Law 103-356). St. Paul,
  MN: West.
  Government Management Reform Act of 1994. (1994). U.S.
  Congressional and Administrative News, 103rd Congress
  2nd Session, Vol. 3, Legislative History (Public Law103-
  356). St. Paul, MN: West.
  Hodsoll, Frank. (1992). ˜ ˜Facing the Facts of the CFO Act. ™ ™
  Public Budgeting & Finance Vol. 12 (4):72-74.
  Jones, L. R. (1993). ˜ ˜Counterpoint Essay: Nice Reasons Why
  the CFO Act May Not Achieve Its Objective. ™ ™ Public
  Budgeting & Finance Vol. 13 (1):87-94.
  Jones, L. R. (1997). ˜ ˜Implementing the Chief Financial Officers
  Act and the Government Performance and Results
  Act in the Federal Government. ™ ™ Public Budgeting & Finance
  Vol. 17 (1):35-55. Jones, L. R., and McCaffery, Jerry L. (1992). ˜ ˜Federal Financial
  Management Reform and the Chief Financial Officers
  Act. ™ ™ Public Budgeting & Finance Vol. 12 (4):75-86.
  Jones, L. R., and McCaffery, Jerry L. (1993).
  ˜ ˜Implementation of the Federal Chief Financial Officers
  Act. ™ ™ Public Budgeting & Finance Vol. 13 (1):68-76.
  Kendig, William L. (1993). ˜ ˜The Evolution of Private Sector
  Accounting and its Relationship to The Federal Chief
  Financial Officers Act. ™ ™ Government Accountants Journal
  Vol. 42 (3)9-18.
  Steinberg, Harold I. (1996). ˜ ˜The CFO Act: A Look at
  Federal Accountability. ™ ™ Journal of Accountancy 181
  (3):55-57.
  JEAN E. HARRIS
• Chief Financial Officers
  act and Federal Financial
  management Act in the Encyclopedia of Business and Finance, 3rd Edition, Macmillan Reference USA, 2014