What does the ideal CFO do? What does he or she not do? And what should the ideal CFO do in the future? In this study, more than 350 senior finance executives weigh in with their views on the superstar CFO. Survey respondents say that the ideal CFO bears ultimate responsibility for the finance function and its results, and that he or she should work closely with other parts of the business as an adviser and process expert. But while they report strong performance among todayıs CFOs in their role as leaders of the finance function, respondents call for CFOs to spend more time and attention on performance enhancing activitiesısuch as developing business strategyıin the future.