The responses of Michael Keene and Martin Southwell to Philip Sellers’ letter on the role of the finance director raise some interesting questions (June 18–24).
1. Name one recognised and authoritative corporate governance manual that considers the role of the finance director to be other than at the heart of the top management team.
2. If it is not CIPFA’s role to promote the importance of the finance function and the role of its members, whose is it?
3. If finance directors are generally considered to be of less than the high quality required to fulfil their role, who is responsible for ensuring that they are adequately trained and equipped?
4. If it is true that there are ‘fewer gifted finance directors with the capacity to lead’ than other professions and managerial backgrounds produce, is this a matter of concern for the future of CIPFA and its members?
