Second only to CEO searches, the recruitment of a CFO is the most sensitive search a company considers. Today, CFO search combines the need for both in-depth functional expertise, as well as operating knowledge. In fact, in many instances, the CFO has taken on the persona of a combined CFO/COO. In addition, succession is also a factor, approximately 25 percent of today's Fortune 500 CEOs came up through finance. Furthermore, the Corporate Controller/Chief Accounting Officer and Corporate Treasurer have become increasingly important in defining and implementing corporate strategy. In today's environment, a senior finance search is often the most significant search a public company will undertake.