Two governance experts discuss the evolving role of the CFO and the relationship with boards of directors.

Susan F. Shultz is a recognized governance expert, speaking and writing on the competitive advantages of strategic boards and leading the governance practice of OakBridge Global/ SSA Executive Search, Ltd. She also founded The Board Institute, Inc., which has developed a suite of Web-based, professional, independent tools to help companies assess, enhance and benchmark their boards and committees.

Cheryl de Mesa Graziano is a certifi ed public accountant and vice president of research and operations at Financial Executives Research Foundation, Inc., the research affi liate of FEI. She has a B.S. in business administration from Baruch College, City University of New york, and an M.S. in journalism from Iona College. Ms. Graziano began her career at Coopers & Lybrand and went on to several private sector positions, including controller and CFO. She has worked for CNBC, Perseus Books and BI-Logix, Inc.