Core Insights - The transition from large firms to small businesses is a common career progression for finance professionals, highlighting the importance of adaptability and diverse experience in various business environments [1]. Group 1: Role of a Small Business CFO - A small business CFO must possess strong technical skills, as they will be directly involved in financial reporting, risk management, and compliance, often performing tasks that were previously delegated in larger organizations [6]. - Analytical ability is crucial for a CFO, as it enables informed decision-making and problem-solving, particularly in identifying issues such as declining profitability despite increased sales [7]. - The analysis of production costs revealed that a specific business was losing money on food-grade recycled resin, emphasizing the need for detailed financial analysis to understand cost structures and profitability [8].