Up until now, critics of excessive executive compensation have been content targeting overpaid CEOs. But now many of those same critics are turning their sights on the usually more low profile CFO. Testifying before the Senate Finance Committee, Internal Revenue Service Commissioner Mark Everson floated the proposal that finance chiefs, corporate general counsels and non-executive board chairs be paid a fixed compensation for a specified contract, rather than be paid with open-ended options.

Everson's testimony came as the committee looks into the practice of backdating options grants. The IRS chief first floated his idea back in March, long before the scandal broke.

Everson should have lots of supporting evidence, thanks to a new survey on CFO compensation by Graef Crystal, a former exec compensation adviser and corporate gadfly. The average CFO got $2.7 million in compensation in 2005, up 10% from the year before. The survey covered 599 CFOs at companies with market values above $3 billion. Topping the list: Goldman Sachs' David Viniar, who pulled down $26.2 million.