<P> The chief financial officer (CFO) is the officer of a company that has primary responsibility for managing the company's finances, including financial planning, management of financial risks, record - keeping, and financial reporting . In some sectors, the CFO is also responsible for analysis of data . Some CFOs have the title CFOO for chief financial and operating officer . In the United Kingdom, the typical term for a CFO is finance director (FD). The CFO typically reports to the chief executive officer (CEO) and the board of directors, and may additionally have a seat on the board . The CFO supervises the finance unit and is the chief financial spokesperson for the organization . The CFO directly assists the chief operating officer (COO) on all strategic and tactical matters relating to budget management, cost--benefit analysis, forecasting needs and securing of new funding . </P> <P> Most CFOs of large companies have finance qualifications such as a Master of Business Administration (MBA), Master of Science, Chartered Financial Analyst (CFA) or come from an accounting background such as a Certified Public Accountant . A finance department would usually contain some accountants with Certified Public Accountant, Chartered Accountant, Certified Management Accountant, Chartered Certified Accountant, or equivalent status such as master of finance . </P>

What are the functions of a chief financial officer
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