Sources are grouped by topic and link to the primary document where one exists. Links were last checked October 5, 2026.
Part 0: The Map of Finance
- FINRA: Securities Industry Essentials (SIE) Exam — SIE needs no firm association; qualification exams do (0.1)
- FINRA: Qualification Exams — Series 7, 57, 79, 86/87 names (0.1)
- CFA Institute: CFA Program — Three levels; 4,000 hours over 36 months (0.1)
- GARP: FRM — Two parts; two years’ experience (0.1)
- CAIA Association: CAIA Charter — Two levels (0.1)
- Federal Reserve: Designated Financial Market Utilities — Eight designated FMUs; DTC as CSD, NSCC as CCP (0.1)
- SEC: Staff Report on NRSROs (April 2026) — Issuer-pay as the primary NRSRO business model (0.1)
- SEC: Transfer Agents — Transfer agent functions and registration (glossary)
- Hansard, House of Commons: Barings, July 18, 1995 — Barings loss, dates, front/back-office failure (0.2)
- SEC: T+1 settlement adoption (Feb 15, 2023) — US T+1 compliance date May 28, 2024 (India Lens)
- SEBI: About SEBI — Statutory status under SEBI Act, 1992 (India Lens)
- SEBI circular, March 21, 2024: T+0 beta — T+1 fully implemented Jan 27, 2023; MIIs (India Lens)
- RBI: Legal framework — Banking Regulation Act, 1949; PSS Act, 2007 (India Lens)
- Economic Survey 2025-26, Chapter 7 — 1,700+ GCCs, 19 lakh+ professionals, FY24 (India Lens)
Part A: The CFO Role Itself
- 15 U.S.C. §7241 (Sarbanes-Oxley Section 302) — CEO and CFO certification of periodic reports (A.1)
- 18 U.S.C. §1350 (Sarbanes-Oxley Section 906) — Criminal certification and penalties: $1M/10 years knowing, $5M/20 years willful (A.1)
- 17 CFR §240.13a-14 — Certification exhibit for 10-Q, 10-K, 20-F, 40-F (A.1)
- SEC, Form 8-K general instructions — Item 5.02 officer departures and appointments; four business days (A.3)
- Delaware General Corporation Law §142 — Officers chosen as bylaws or board prescribe (A.3 cross-check)
- SEBI, LODR Regulations 2015 (amended up to July 14, 2026) — Regs 17(8), 26A(2), 33(2)(a); Schedule II Parts B, C(19), D (A.1, A.3, India Lens)
- Companies Act, 2013 — Section 203: whole-time KMP including CFO, board resolution, six-month vacancy (India Lens)
- ICAI, CA course prospectus (new scheme) — Foundation, Intermediate, two-year practical training, Final; direct entry for qualifying graduates (India Lens)
- Russell Reynolds Associates, Global CFO Turnover Index — 2025: 316 appointments, 106 in S&P 500, 57% first-time, 43% experienced (A.4)
- CFA Institute, CFA Program — Three exams plus qualifying work experience (A.4)
- IMA, CMA certification — Certified Management Accountant awarded by IMA (A.4)
- NYSED Office of the Professions, Certified Public Accountants — CPA licensing by a US state (A.4)
Part B: Org Charts by Firm Type
- IIA, Global Internal Audit Standards (Jan 9, 2024), Standard 7.1 — CAE reports functionally to the board; administrative line to the CEO as leading practice; board approves plan, budget, CAE appointment (B.1)
- 12 CFR 252.33 (Regulation YY), risk committee and CRO — CRO reports directly to risk committee and CEO; applies at $100 billion+ (252.30) (B.2)
- Federal Reserve, stress tests — $100 billion threshold, test frequency by category (every year for the largest firms, every other year for Category IV), stress capital buffer (B.2)
- RBI, Risk Management Systems: Role of the CRO (Apr 27, 2017) — CRO reporting to MD & CEO/RMC; no dual hatting (B.2)
- RBI, Risk Based Internal Audit Framework (Jan 7, 2021) — HIA reports to ACB/MD & CEO/WTD; quarterly ACB meeting (B.2)
- RBI, Minimum qualifications and experience for CFO and CTO (May 18, 2017) — Bank CFO: CA, 15 years, 10 in banks/FIs, 5 senior (B.2)
- SEC, Form PF and General Instructions — $150 million, $1.5 billion, $2 billion thresholds; filing deadlines (B.3)
- Federal Register, Form PF compliance date extension (Sep 3, 2026) — Compliance date moved to July 1, 2027 (B.3)
- Federal Register, Form PF proposal (Apr 24, 2026) — Proposed $1 billion and $10 billion thresholds (B.3)
- 17 CFR 275.206(4)-7, compliance procedures — Every registered adviser designates a CCO (B.3)
- FINRA Rule 3130 — Broker-dealers designate a CCO; compliance is not PE/HF-only (B.3)
- ILPA, updated templates hub — ILPA Reporting Template updated in 2025 (B.3)
- IFRS Foundation, IFRS 17 Insurance Contracts — Effective 2023; contractual service margin (B.4)
- NAIC, Statutory Accounting Principles — SAP solvency focus vs GAAP (B.4)
- 17 CFR 270.22c-1, Pricing of redeemable securities — Fund NAV computed at least once daily at a board-set time (B.7)
- 17 CFR 270.38a-1, Compliance procedures of registered investment companies — Fund CCO approved, paid and removable with the fund board; annual report covering administrator and transfer agent (B.7)
- 17 CFR 270.6c-11, Exchange-traded funds — Daily pre-open holdings disclosure; authorized participants and baskets (B.7)
- 17 CFR 270.30a-2, Certification of Form N-CSR — Fund principal executive and financial officers certify (B.7)
- CSBS, Money Transmission Modernization Act — 31 states have enacted in full or in part (page dated Sep 3, 2026) (B.8)
- CSBS, model Money Transmission Modernization Act text — Sections 10.01 tangible net worth formula and 10.03 permissible investments (B.8)
- FinCEN, Money Services Business Registration — Form 107 within 180 days; renewal every two years (B.8)
- Deloitte DART, Revenue Roadmap 10.1 Principal versus agent — Principal gross, agent net under ASC 606 (B.8)
- RBI, Master Direction on Regulation of Payment Aggregators (Sep 15, 2025) — ₹15 crore / ₹25 crore net worth; escrow with scheduled commercial bank (B.8, India Lens)
- SEBI (LODR) Regulations, 2015, last amended July 14, 2026 — Reg 6 company secretary as compliance officer and KMP; Reg 17(8) CEO/CFO compliance certificate (India Lens)
- Companies Act, 2013, Section 203 with Rule 8 (CAIRR text) — Whole-time KMP; listed and public companies with paid-up capital of ₹10 crore or more (India Lens)
- Companies Act, 2013, Section 139 (CAIRR text) — Auditor rotation terms and five-year cooling-off (India Lens)
- CFA Institute, GIPS Standards — GIPS are voluntary performance presentation standards (B.7)
- Workday Adaptive Planning product page — Current vendor name (B.5)
Part C: Role-by-Role Deep Dives
- eCFR, 17 CFR Part 243 (Regulation FD) — Simultaneous/prompt disclosure; definition of promptly (C.4)
- SEC, Form 8-K and instructions — Item 2.02 results furnished, not filed (C.4)
- NIRI, IRC Certification Program — Investor Relations Charter name and eligibility (C.4)
- AFP, Certified Treasury Professional — CTP credential and sponsor (C.2)
- AFP, FPAC eligibility — FPAC name, two-part exam, eligibility (C.3)
- NYSED Office of the Professions, CPAs — CPA licensing by state (C.1)
- IMA, CMA certification — CMA awarded by IMA (C.1, C.3)
- CFA Institute, CFA Program — Three exams plus work experience (C.2–C.4 credential cells)
- Workday Adaptive Planning — Current product name (C.3)
- Oracle Fusion Cloud EPM — Current EPM product name (C.1, C.3)
- Q4 Inc. — IR CRM, consensus and earnings tools (C.4)
- S&P Global Market Intelligence, issuer solutions — BD Corporate IR CRM (C.4)
- IIA, Global Internal Audit Standards (Jan 9, 2024) — Principle 7 (CAE reports directly to the board); Standard 7.1 discussion (CEO as leading-practice administrative line) (C.5)
- IIA, Certified Internal Auditor — Three exam parts and experience requirements (C.5)
- IIA, The Three Lines Model (2020) — Replaced the three lines of defense (C.5)
- RBI, Risk-Based Internal Audit (RBI/2020-21/83, Jan 7, 2021) — HIA reports to ACB / MD & CEO / WTD; tenure preferably three years (C.5)
- IRS, Instructions for Form 8975 — CbCR threshold $850 million (C.6)
- OECD, Pillar Two Side-by-Side Package (Jan 5, 2026) — SbS and UPE safe harbors from Jan 1, 2026; QDMTT still applies (C.6)
- US Treasury, G7 statement on global minimum tax (Jun 28, 2025) — Side-by-side route for US-parented groups (C.6)
- Income Tax Department, e-filing portal — Form 3CEB due Oct 31, 2026; Income-tax Act, 2025 from Tax Year 2026-27 (C.6)
- 12 CFR 252.33 (Regulation YY) — CRO reports directly to risk committee and CEO (C.7)
- RBI, Role of the CRO (RBI/2016-17/294, Apr 27, 2017) — CRO line to MD & CEO / RMC; no dual hatting incl. CFO (C.7)
- GARP, FRM — Two exams plus two years’ experience (C.7)
- ISACA, CISA — IT audit credential (C.5)
- IRS, Employee Stock Ownership Plans (ESOPs) — US ESOP is a 401(a) qualified plan investing primarily in employer securities (C.10)
- SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, as amended Dec 4, 2025 — ESOS definition; minimum one-year vesting, Reg 18 (C.10)
- FASB, ASU 2016-09 (Compensation, Stock Compensation) — Grant-date fair value over requisite service period; forfeiture policy election (C.10)
- Morgan Stanley at Work — Shareworks and E*TRADE stock plan accounts now under Morgan Stanley at Work (C.10)
- insightsoftware, Certent — Certent is an insightsoftware equity management product (C.10)
- NASPP, CEPI certification — CEP: Levels I-III, CEPI at Santa Clara University (C.10)
- IFRS Foundation, IFRS 17 Insurance Contracts — Effective for periods beginning on or after Jan 1, 2023 (C.11)
- FASB, ASU 2020-11 (LDTI effective dates) — ASU 2018-12 effective for SEC filers excluding SRCs from fiscal years beginning after Dec 15, 2022 (C.11)
- NAIC, Actuarial Opinion and Memorandum Regulation (Model 822) — Appointed actuary’s annual statement of actuarial opinion for life insurers (C.11)
- IRDAI, Actuarial Department — IRDAI approves appointment of the Appointed Actuary (C.11)
- Society of Actuaries, ASA requirements — ASA then FSA (C.11)
- Casualty Actuarial Society — P&C focus; ACAS and FCAS (C.11)
- IFoA, Route to becoming an actuary — Associate, Fellow, Certified Actuarial Analyst (C.11)
- Salesforce Trailhead, Certified Platform Administrator — Credential name (C.9)
- IFRS 13 Fair Value Measurement (text in Commission Regulation (EU) No 1255/2012) — Exit price; Levels 1-3 (paras 76, 81, 86); calibration (para 64); Level 3 disclosures (para 93(d)-(h)) (C.13)
- IFRS Foundation, IFRS 13 Fair Value Measurement — Fair value definition as exit price (C.13)
- SEC, Good Faith Determinations of Fair Value, Release IC-34128 (2020) — ASC 820 three-level hierarchy description; valuation designee may be the adviser (C.13)
- 17 CFR 270.2a-5 — Valuation designee duties; prompt reporting within five business days (C.13)
- 17 CFR 270.22c-1 — Forward pricing; NAV at least daily Monday-Friday (C.12)
- IPEV Valuation Guidelines — Latest edition December 2025 (C.13)
- FIS, Private Capital Suite — Formerly Investran (C.12)
- eFront — eFront is part of BlackRock (C.12)
- Allvue Systems — Alternative-investment accounting software (C.12)
- CEIV credential — Fair value credential overseen by AICPA, ASA and RICS (C.13)
- CAIA Association, CAIA Charter — Two-level charter (C.12, C.13)
- SEC Exam Handbook (Sep 2026 edition, SEC 2389) — C.14 exam stages, two-week document production, 30-day deficiency response, 180-day conclusion
- 17 CFR 275.204A-1, Investment adviser codes of ethics — C.14 access persons, holdings and transaction reports, IPO and limited-offering pre-approval
- 17 CFR 275.206(4)-7, Compliance procedures and practices — C.14 written policies, annual review, designated CCO
- FINRA, Series 14 Compliance Officer exam — C.14 Getting In
- FINRA Rule 1220, Registration Categories — C.14 Compliance Officer registration: designated CCO only; Series 14, or Series 7 plus Series 24
- 12 CFR Part 217 (Regulation Q), sections 217.10, 217.32, 217.33 — C.15 capital minimums, risk weights, credit conversion factors
- Federal Reserve, proposals to modernize the regulatory capital framework (Mar 19, 2026) — C.15 two interagency capital proposals and a Federal Reserve G-SIB surcharge proposal; Basel III endgame status
- Federal Reserve, stress test and stress capital buffer final rule (Sep 30, 2026) — C.15 stress capital buffer averaging from 2028
- Federal Reserve, FR Y-9C reporting form — C.15 quarterly holding-company report
- Nasdaq AxiomSL — C.15 vendor name
- RBI, Compliance functions in banks and role of the CCO (Sep 11, 2020) — Part C India Lens: bank CCO tenure, reporting, experience
- IRDAI, consolidated gazette-notified regulations (Corporate Governance for Insurers, 2024; Actuarial, Finance and Investment Functions of Insurers, 2024) — Part C India Lens and C.16: Investment Committee, investment policy, CCO tenure, Appointed Actuary fellowship, repeal of Investment Regulations 2016
- SEBI (Mutual Funds) Regulations, 2026 — Part C India Lens: AMC CEO and CCO accountable for front-running deterrence
- SEBI (Intermediaries) Regulations, 2008 — Part C India Lens: inspection (Regulations 17-21)
- RBI, Master Direction on External Commercial Borrowings, Trade Credits and Structured Obligations — Part C India Lens: treasurer