Coca-Cola, the $31.9 billion Atlanta-based beverage company, has appointed Kathy Waller controller. She succeeds Harry Anderson, who was promoted to head of global business and technology services. Waller, 51, most recently served as chief of internal audits and vice president. She has worked for Coca-Cola since 1987 in positions including financial services manager for the Africa Group and Minute Maid Co. Prior to joining Coca-Cola, Waller worked at the accounting firm now known as Deloitte Touche Tohmatsu.

Bacardi, the Hamilton, Bermuda-based wine and spirits maker with $5.5 billion in revenue, named Jacques Croisetiere CFO. His predecessor, Ralph Morera, is retiring. Croisetiere, 55, most recently was CFO and chief strategy officer of Rohm & Haas, which was just acquired by Dow Chemical. In his 10 years at Rohm & Haas, he also served as regional director for Europe and business director for process chemicals. Earlier, Croisetiere worked in finance positions at Morton International and Sara Lee.

Commonwealth Edison, the Chicago utility with $6.1 billion in revenue, named Joseph Trpik Jr. CFO and senior vice president. He succeeds Robert McDonald, whose retirement was announced in April. Trpik, 40, has served as ComEd's acting CFO since May. Prior to joining ComEd, he worked at its parent, Exelon, where he had held the title of assistant corporate controller since 2004. Since joining Exelon in 2001, he has served in director-level positions in corporate accounting and financial planning.

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TECO Energy, a Tampa, Fla.-based utility holding company with $3.3 billion in revenue, has appointed Sandra Callahan CFO and vice president of finance and accounting. Her predecessor, Gordon Gillette, has been named president of two TECO subsidiaries, Tampa Electric and Peoples Gas. Callahan, 56, most recently served as TECO's vice president of treasury and risk management. Before joining the company in 1988, she was an audit manager in the Tampa office of Coopers & Lybrand.

ACE Ltd., the Zurich-based insurer with $13.6 billion of revenue, has named Mike Reynolds CFO of its European group. He succeeds Philippa Curtis, who is retiring after 13 years in the position. Reynolds most recently served as CFO of Aon Benfield, a reinsurance broker and capital adviser. Since joining Aon Corp. in 1996, he had also served in senior finance positions at its captive services group and at Aon Re Global in the U.K. He was credited with coordinating financial reporting and compliance among Aon Re's overseas regions.

ArvinMeritor, a Troy, Mich.-based manufacturer of motor vehicle components with $7.1 billion in revenue, has appointed Kevin Nowlan treasurer and vice president. He replaces Mary Lehmann, who will continue to lead the company's corporate development and strategy group. Nowlan, 37, previously was ArvinMeritor's assistant treasurer. Before joining the company two years ago, he had served in a number of finance positions in the treasurer's office of General Motors and at GMAC Financial Services.

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