Investopedia defines the Chief Operating Officer of a company as "the senior manager who is responsible for managing the company's day-to-day operations and reporting them to the chief executive officer (CEO)."

The Chief Financial Officer is defined as the senior manager responsible for overseeing the financial activities of an entire company. The CFO's duties include financial planning and monitoring cash flow. He or she analyzes the company's financial strengths and weaknesses and suggests plans for improvement. The CFO is similar to a treasurer or controller in that he or she is responsible for overseeing the accounting and finance departments and for ensuring that the company's financial reports are accurate and completed on time.

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