Senior Finance Roles Explained: Controller to Group CFO

Senior finance titles are used loosely across companies. Here's what each role typically owns, in ascending order of scope.

Financial Controller

Owns the integrity of the numbers: accounting, month-end close, statutory compliance, controls and reporting. Backward-looking and inward-facing by design, and essential. Usually reports to the CFO. See CFO vs financial controller.

Head of FP&A

Owns planning: budgets, forecasts, scenario modelling and the analysis that informs decisions. Forward-looking, business-partnering, and a common springboard to a CFO seat.

Treasurer

Owns cash, liquidity, debt facilities, currency and interest-rate risk. Critical in leveraged or multi-currency businesses; often a specialist career in itself.

Head of Investor Relations

Owns the narrative to analysts and institutions. Frequently sits under the CFO in listed companies and builds exactly the market credibility a future CFO needs.

Divisional / Subsidiary CFO

Full finance ownership for a business unit — a genuine CFO job at smaller scale, with the group CFO above. The classic proving ground.

Group CFO

Owns financial strategy for the whole enterprise: capital allocation, funding, reporting integrity, investor relations, risk, plus statutory responsibility in a listed company. Reports to the CEO with a direct line to the audit committee. See what a CFO actually does.

How pay tracks scope

Compensation follows scale and accountability more than title. A divisional CFO at a large group can out-earn a group CFO at a small listed company. Anchor comparisons to disclosed figures — see how to benchmark CFO pay — and browse real profiles.