They are CFOs, Treasurers, Financial Controllers, or Finance VPs and Managers at companies big and small spanning the entire spectrum of industries. They can also be Chief Executives and business owners who call the shots whenever key financial decisions are to be made. They get involved in key issues involving investment evaluation, financing alternatives, dividend pay-out, capital structure, financial analysis, profit planning and budgeting, tax planning, cash flow management, cost control, credit policies, foreign exchange exposure, sovereign risk management, choice of accounting principles, financial information systems, bank relationship, regulatory reporting compliance, staffing of the finance department, etc.