The role of a CFO can significantly differ in small, mid-sized, and large corporations due to varying complexities, responsibilities, and resources available in each organization size.

1. Small Corporations: In smaller companies, the CFO may have a hands-on role and often deals with all aspects of financial management, including accounting, budgeting, financial planning, cash flow management, and even some aspects of operations and HR. The CFO in a small business often directly manages a small finance team and may have other roles due to the limited number of executives. Innovation and cost-efficiency are critical, as small companies may face resource limitations.
2. Mid-sized Corporations: As businesses grow, so does the complexity of financial management. In mid-sized companies, CFOs may start focusing more on strategic planning, risk management, and investor relations while overseeing the company's overall financial operations. They might have more specialized finance managers for areas like tax, treasury, and financial reporting. Mid-sized corporations may also be looking at more significant growth strategies like mergers, acquisitions, or preparing for an initial public offering (IPO), which the CFO will play a crucial role in.
3. Large Corporations: In large companies, the CFO's role becomes more strategic and less about managing day-to-day finance operations, which are typically handled by a more extensive finance team or department. The CFO collaborates with other C-suite executives to make high-level decisions about company strategy. They also play a crucial role in investor relations, regulatory compliance, and complex financial reporting requirements. Large corporations may operate in multiple countries, adding another layer of complexity related to different financial regulations, currency risks, and tax laws.

In summary, the CFO's role will differ based on the size of the company, with more tactical, hands-on responsibilities in smaller companies, and a more strategic, high-level focus in larger ones. However, the need for strong financial acumen, strategic thinking, and leadership skills remains consistent across all sizes.