Principal accounting officer

The principal accounting officer is the second finance role SEC forms name. Items 5.02(b) and (c) of Form 8-K list the "principal accounting officer" with the principal financial officer, so a departure or appointment in either role must be reported. General Instruction D of Form 10-K requires the annual report to be signed by "its controller or principal accounting officer" as well as its principal financial officer. One person can hold both roles: a signer "who occupies more than one of the specified positions shall indicate each capacity in which he signs the report." CFO Tribune follows the principal financial officer seat, so a filing that changes only the principal accounting officer is not a CFO move.