A comptroller or controller (pronounce /kənˈtroʊlər, ˈkɑmˌtroʊ-/; also financial controller, abrv. FC) is a person who supervises accounting and financial reporting within an organization. A controller is an accountant in a business who oversees accounting and the implementation and monitoring of internal controls. In the United States, the United Kingdom, and Canada, a controller or financial controller is a senior position within most companies, often reporting to a Chief Financial Officer.