To clarify our expectations, we need to start with a little bit of context. This might be particularly true in smaller departments. Under the same assistant deputy minister, for example, there might be finance combined with IT. In another department, an ADM might be dedicated only to finance. To accommodate both scenarios, we stipulate that either the CFO or the deputy CFO must have an accounting designation. To use the small department example, it might be that the assistant deputy minister comes from a discipline other than accounting, but we would then expect a director general to be a DCFO who is a qualified accountant. Basically, in 100% of the cases we would see a qualified accountant in one or the other of those positions, and often you might see them in both. We don't insist that the person designated as the CFO be an accountant in all circumstances, because of these organizational realities.
On November 28th, 2011. See this statement in context.