Last week, I looked at the issue of CFOs leaving companies in record numbers. Clearly the trend will escalate this year. More of the same, but worse.

But what's driving this trend?

CFOs are blaming it on Sarbanes-Oxley. They reckon the legislation has turned the job into the crummiest gig in the corporate suite as they now need to spend nearly a third of their time on IT systems, paperwork, and board inquiries rather than on the big picture. And that's on top of communicating with Wall Street and dealing with creditors, according to Fortune.

Still, the picture might be more complicated than that. Many CFOs are saying they are heading for the door because of trouble fitting culturally into the organization. That's on top of all the stress that the position brings, according to a Right Management study.

But whatever the reason, it's a problem with Right Management revealing that it usually take three to five months to find a replacement.

As for the CFOS, they say it's all risk, no reward.

Well, they would say that! The average base pay for CFOs is now pushing up around $300,000, according to CFO.com.

At least they're suffering in comfort.