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A Controller is essentially the gatekeeper for accounting of a particular division, product, manufacturing plant, or other. The role is generally very accounting heavy.

Ex: The Controller of a division is essentially the head of the accounting group from an operational standpoint. They will be both responsible for and will make decisions on the accounting that is done around their particular business unit. I would assume someone working in a controller-ship group is merely doing accounting and consolidations.

In manufacturing (my experience) we have a few different types of controllers. At the very top we have our Chief Accounting Officer/Vice President/Corporate Controller. He is essentially the head accounting guy and reports to the CFO.

At another level we have Divisional Controllers. My company is organized into 4 main divisions so there are 4 different divisional Controllers. These people are responsibly for the accounting surrounding their division which will roll-up through the Corporate Controller.

Finally we have plant controllers. These people are often times fast risers as these are covenanted positions. At my company they are at the top of the hierarchy at the plant level and are given authority of management accounting and finance at the plant. They are very heavily accounting focused, but are also responsible for forecasting, planning, variance analysis, etc. They are the people who keep the Directors and VPs at headquarters in touch with the results. Many of the people who hold these roles go on to move up quickly through finance roles thereafter.

Basically these three levels are what allow management (including the Corporate Controller) to have faith in both the financials they file with the SEC, and the financials these use internally. The plant controller ensures reliability/GAAP compliance for the plant results, the Divisional controllers then do the same for the consolidated results of there divisions, which then roles up to the Corporate Controller.

A CPA is essentially a requirement to be a Controller, but not to work underneath one.