Here are Treasury & Risk Management's picks of the 100 men and women who, by example and action, define the future of finance and help shape the daily lives of financial professionals. The obvious name we omitted was ex-Enron Corp. CFO Andrew Fastow, but at least a third of the names on this list might not be there were it not for him. The unanimous choices for No. 1 and 2: Messrs. Sarbanes and Oxley.

CORPORATE GOVERNORS

Redefining business as usual for Corporate America

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U.S. Sen. Paul Sarbanes, D-Md., Ranking Member of the Senate Banking, Housing and Urban Affairs Committee

U.S. Rep. Mike Oxley, R-Ohio, Chairman of the House Committee on Financial Services

Douglas Carmichael, Chief Auditor, Public Company Accounting Oversight Board and former Baruch College accounting professor

William Donaldson, Chairman, U.S. Securities and Exchange Commission

Dick Grasso, Chairman and CEO, New York Stock Exchange

Alan Greenspan, Chairman, Federal Reserve Board

Robert Greifeld, President and CEO, Nasdaq

Robert Herz, Chairman, Financial Accounting Standards Board

Jim Leisenring, Member, International Accounting Standards Board and former Member, Financial Accounting Standards Board

William McDonough, Chairman nominee, Public Company Accounting Oversight Board and outgoing President, Federal Reserve Bank of New York

Eliot Spitzer, New York State Attorney General

Paul Volcker, Chairman of the Trustees of the International Accounting Standards Committee Foundation, the body overseeing the IASB

THE CFOs

Strategists for a transparent Corporate America

Robert Blakely, EVP and CFO, MCI

Richard Bressler, EVP and CFO, Viacom Inc.

John Devine, Vice Chairman and CFO, General Motors Corp.

John Faraci, President and former CFO, International Paper Co.

David FitzPatrick, EVP and CFO, Tyco International Ltd.

John Joyce, SVP and CFO, IBM Corp.

Christine Mead, SVP, CFO and Secretary, Safeco Corp.

Heidi Miller, EVP and CFO, Bank One Corp.

Jeff Misner, SVP and CFO, Continental Airlines Inc.

Indra Nooyi, President and CFO, PepsiCo Inc.

Stephen Patrick, CFO, Colgate-Palmolive Co.

J. Pedro Reinhard, EVP and CFO, Dow Chemical Co.

Robert Ryan, SVP and CFO, Medtronic Inc.

James Schneider, SVP and CFO, Dell Computer Corp.

Thomas Schoewe, EVP and CFO, Wal-Mart Stores Inc.

David Shedlarz, EVP and CFO, Pfizer Inc.

Keith Sherin, SVP and CFO, General Electric Co.

Stephen Swad, EVP and CFO, America Online Inc.

Robert Wayman, EVP and CFO, Hewlett-Packard Co.

TREASURERS & CONTROLLERS

Balancing tactical and strategic, they are becoming the players to watch next

Phil Ameen, VP and Controller, General Electric Co.

Frank Brod, VP and Controller, Dow Chemical Co.

Brent Callinicos, VP and Treasurer, Microsoft Corp.

Martina Hund-Mejean, SVP and Treasurer, Tyco International Inc.

Dave Holland, Corporate Treasurer, Cisco Systems Inc.

Scott Krenz, VP and Treasurer, EDS Corp.

Gerry Laderman, SVP and Treasurer, Continental Airlines Inc.

Malcolm MacDonald, VP and Treasurer, Ford Motor Co.

Christine McCarthy, SVP and Treasurer, Walt Disney Co.

Frank Risch, VP and Treasurer, ExxonMobil

James Terrell, VP and Controller, Georgia-Pacific Corp.

Mary Winston, VP and Controller, Visteon Corp.

CASH GURUS AND GEEKS

Taking the mystery out of cash flow and consolidation

Ranjana Clark, head of treasury services division, Wachovia

Ken Dummitt, President, SunGard Treasury Systems

Paul Galant, global head of cash management, Citigroup

Geoff Garden, head of global cash management, U.S., Deutsche Bank

Lori Hricik, EVP and head of cash management, JP Morgan Chase

Regina Liang Muehlhauser, head of cash management, Bank of America

Bob Novaria, Treasurer, BP America

Jiro Okochi, CEO and Founder, Reval

Sanjiv Sanghvi, SVP and head of treasury services, Wells Fargo

Hans-Dieter Scheuermann, SVP, Financials Business Unit, SAP

Doug Spickler, Domestic Cash Manager, UPS Inc.

Jeff Weisberg, CEO, FXall

Simon Wilson-Taylor, head of Global Link, State Street's online trading platform

MARKET MOVERS and SHAPERS

Providing the tools and thinking that keep the markets working

Michael Bloomberg, Founder, Bloomberg LP and Mayor, New York City

Warren Buffett, Chairman and CEO, Berkshire Hathaway Inc.

Bennett J. Goodman, Chairman, Merchant Banking and Leveraged Finance, Credit Suisse First Boston

Bill Gross, portfolio manager, Pacific Investment Management Co.

Alan Schwartz, President and Co-COO, Bear Stearns Companies Inc.

Stephen Schwarzman, President and CEO, Blackstone Group

Glenn Stewart, head of loan syndicate, Bank of America Securities

Ravi Suria, analyst, Duquesne Capital Management

Bruce Wasserstein, CEO, Lazard Inc.

Jeff Zajkowski, head of equity convertibles for North America, JP Morgan Chase

RISK MANAGERS

Reminding Corporate America to think beyond the quarter

Richard Apostolik, President and CEO, Global Association of Risk Professionals

Michael Chagares, head of business risk consulting, Marsh Inc.

Greg Flood, EVP and COO, National Union Fire Insurance Co. of Pittsburgh, a unit of AIG

Paul Robillard, Treasurer, Hydro-Quebec

Ty Sagalow, EVP and COO, AIG eBusiness Risk Solutions

POLITICOSs

Helping out and getting in the way

Peter Fisher, Under Secretary for Domestic Finance, U.S. Treasury

Sen. Charles Grassley, R-Iowa, Chairman, Senate Finance Committee

Rep. Melissa Hart, R-Penn., Member, House Financial Services Committee and sponsor of Check 21

Pam Olson, Assistant Secretary for Tax Policy, U.S. Treasury

Rep. Bill Thomas, R-Calif., Chairman, House Ways and Means Committee

George K. Yin, Chief of Staff, Joint Committee on Taxation

Robert B. Zoellick, U.S. Trade Representative

CORPORATE MOUTHPIECES

Perfecting the art of persuasion from a corporate perspective

Bill Archer, Senior Policy Advisor, PricewaterhouseCoopers and former Chairman, House Ways and Means Committee

David Boies, Partner, Boies Schiller & Flexner

Nick Calio, Senior Vice President, Global Government Affairs, Citigroup and former director of White House Office of Legislative Affairs for the Bush Administration

Dorothy Coleman, Director, Tax Policy, National Association of Manufacturers

Janice Gregory, Vice President, ERISA Industry Committee

James A. Kaitz, President and CEO, Association for Financial Professionals

Kenneth Kies, Managing Director, Federal Policy Group, a unit of Clark/Bardes Consulting

Jeff Peck, Partner, Griffin Johnson Dover & Stewart

Colleen Sayther, President and CEO of Financial Executives International

WATCHDOGS AND GADFLIES

The corporate consciences on finance even before Sarbanes-Oxley

John C. Bogle, Founder, The Vanguard Group

Fred R. Buenrostro Jr., CEO, California Public Employees' Retirement System

Jamie Heard, CEO, Institutional Shareholder Services

Arthur Levitt, Author and former Chairman, SEC and the American Stock Exchange

Nell Minow, Editor, The Corporate Library and shareholder activist

William C. Thompson Jr., New York City Comptroller

Melvyn Weiss, Senior Partner, Milberg Weiss Bershad Hynes & Lerach

ACADEMICS

Redefining the box for Corporate America

Charles Elson, Professor of Law, University of Delaware and Director, the John L. Weinberg Center for Corporate Governance

Martin Feldstein, Professor of Economics, Harvard University and President, National Bureau of Economic Research

R. Glenn Hubbard, Professor of Economics, Columbia University and former Chairman, White House Council of Economic Advisers

Baruch Lev, Professor of Accounting and Finance, New York University's Stern School of Business and Director of the Vincent C. Ross Institute of Accounting Research

William Sharpe, Nobel-prize winning economist, founder of Financial Engines and Professor of Finance Emeritus at Stanford University's Graduate School of Business

Robert J. Shiller, Author of Irrational Exuberance and Professor of Economics, Yale University

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