The CFO is a fiduciary if the company. The rank and file generally are not. The CFO couldn’t possibly be unaware of shipments to Iran. That would be absurd — an

The CFO is a fiduciary if the company. The rank and file generally are not. The CFO couldn’t possibly be unaware of shipments to Iran. That would be absurd — and awareness of, is the same as agreement with, when you are the CFO of the company. Surely the receipts from Iranian payments crossed the CFO’s desk. This isn’t some subsidiary selling a few laptops illegally, this was far bigger. Some minion in the US office wasn’t making decisions unilaterally.