Glossary
Chief accounting officer
Also: CAO
Chief accounting officer is a company title, not a term the SEC forms define. Form 8-K and Form 10-K speak instead of the "principal accounting officer," and the Form 10-K signature instruction of the "controller or principal accounting officer." A company often gives that designation to its chief accounting officer or its controller, and some filings name one person as both principal financial officer and principal accounting officer. On CFO Tribune a chief accounting officer appears only when the filing shows the person also held, or was appointed to, the principal financial officer role. The appointment of a chief accounting officer alone is outside the record, which covers the CFO seat.
Primary sources
- SEC, Form 8-K: General Instruction B and Item 5.02 · read October 23, 2026
- SEC, Form 10-K: General Instructions A and D · read October 23, 2026