Employee who has overall responsibility for managing the business

Employees who are directly involved in the company's primary revenue$-$generating activities

Employee with overall responsibility for all accounting and finance issues

Group of people elected by the shareholders that selects and oversees company officers and formulates operating policies

Employees who provide support services to those employees who are directly involved in the company's primary revenue$-$generating activities

Employee who maintains accounting records and the system of internal controls, and prepares financial statements, tax returns, and internal reports

Employee who has custody of the company's funds and maintains the company's cash position