Our CFO program

What it means for the CFO to excel

We believe these six segments cover the core elements of the CFO's role. Explore these to access insights relevant to each.

  1. Accounting
  2. Audit and Auditors
  3. Corporate Governance
  4. Related party transactions, loans andinvestments
  5. Mergers, reconstruction and capital raising

Our program seeks to provide insight and guidance on aspects of interest to CFOs, and future finance leaders, as they seek to develop themselves, their teams and learn from others within their community.

1 Accounting

  • Financial year
  • National Financial Reporting Authority
  • Financial statements
  • Financial statements authentication &board’s report
  • Rights of member to copies of auditedfinancial statements
  • Re-opening/revision of accounts
  • Preparation of consolidatedfinancial statements
  • Control vs. subsidiary
  • Definition of the term associate
  • Depreciation
  • Utilization of securities premium
  • Declaration and payment of dividend
  • Issue of bonus shares
  • Free reserves
  • Registered valuers

Companies Act 2013


2 Audit and Auditors

  • Appointment of auditors
  • Rotation of auditors
  • Independence/prohibited services
  • Eligibility, qualification & disqualification
  • Removal/resignation of the auditor
  • Reporting responsibilities
  • Penalties on auditors

Companies Act 2013


3 Corporate Governance

  • Corporate social responsibility
  • Serious Fraud Investigation Office
  • Directors
  • Independent directors
  • Code of conduct for independent directors
  • Liabilities of independent director
  • Audit committee
  • Other committees
  • Internal audit

Companies Act 2013


4 Related party transactions, loans andinvestments

  • Definition of relative
  • Definition of related party
  • Related party transactions
  • Restriction on non-cash transactionsinvolving directors
  • Loans to directors and subsidiaries
  • Loans and investments by company
  • Disclosure of interest by directors

Companies Act 2013


5 Mergers, reconstruction and capital raising

  • Mergers and reconstruction
  • Capital raising

Companies Act 2013


6 Representing the organization to external stakeholders

Companies Act 2013

  • Share

This site aims to provide insights on subjects of relevance to CFOs and Financial Leaders as they seek to develop themselves and their teams. It also provides a common platform to share thoughts related to a range of topics related to finance, risk, compliance, governance auditing and accounting.


Thought leadership center

EY - Views. Vision. Insights.  

For the latest local, global and industry updates, visit our Thought Leadership center. This is a one-stop solution for all your knowledge requirements and includes a vast range of material across all our Service lines and Sectors.


CNBC Global CFO Council

EY - CNBC Global CFO Council  

The CNBC Global CFO Council represents an elite group of Chief Financial Officers that will share their views on the key issues and challenges for today’s CFOs

Exclusively sponsored by EY.


Insights for CFOs

EY - Insights for CFOs  

CFO: need to know is a regular EY series featuring highlights from polls conducted by CNBC of the CNBC Global CFO Council.