One out of every five chief financial officers polled for Robert Half Management Resources said that finding skilled staff would be their greatest challenge in the next 12 months, and meeting customer needs was the second biggest concern, cited by 16 percent of the respondents. The survey also revealed a decrease in the number of CFOs who saw government regulation as their biggest challenge: “Now that the initial requirements of the Sarbanes Oxley Act have been met, corporate governance policies are more established, and the focus is on repeatable processes that ensure internal control over financial reporting,” says Robert Half spokesman Paul McDonald.