Another thought on liability from Fortune:
In today’s Sarbanes-Oxley world, the chief financial officer post – once a finishing school for future CEOs – has become the crummiest gig in the corporate suite. Combine the workload necessary to comply with the controversial 2002 legislation and the knowledge that you’re almost certainly the sacrificial lamb if the SEC comes calling, and it’s a recipe for skyrocketing turnover.
Maybe you want to stop climbing over people to reach the top. The view seems to be unpleasant.