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Many managers come to see us very proud of their CVs. In concrete terms, they started their career in management control... Then they were responsible for an operating account. They managed monthly reporting, the budget process, the forecast... in different contexts, different BUs, subsidiaries or sectors of activity. Some were responsible for a management control team and also for accounting. Does that make them Financial Directors? Financial Director means having been responsible for liquidity and also financing. It's complicated to apply for a Financial Director mission without ever having been responsible for treasury. It's essential!