Twenty-nine percent of financial executives polled said the most likely reason they would resign is for a better offer, followed by retirement, at 26 percent.

The survey by Robert Half Management Resources asked CFOs, "In your opinion, which one of the following would be the most likely reason a CFO would choose to leave his or her position?" Their responses:

Better offer by another company	29%
Retirement	26%
Opportunity to start own business	11%
Failure to see eye to eye with CEO or board	11%
Lack of challenge	9%
Pressure to meet regulatory requirements and compliance deadlines	5%
Opportunity to pursue a consulting career	4%
Don't know/no answer	5%

CFOs also were asked, "In today's business environment, what do you think is the average tenure for someone appointed CFO at a company?" Fifty-nine percent of CFOs said the average tenure of a company's top financial executive is between five and 10 years:

1 to 2 years	2%
3 to 4 years	8%
5 to 6 years	30%
7 to 8 years	7%
9 to 10 years	22%
11 to 15 years	8%
16 to 20 years	5%
21 or more years	5%
Don't know/no answer	13%

"For financial executives seeking a career move, the prospect of a new opportunity can be enticing but it requires careful consideration," said Paul McDonald, executive director of Robert Half Management Resources. "CFOs should weigh all factors before accepting another position, including job responsibilities, performance expectations, fit with the company's culture and management team, and compensation."

The silver lining in the survey is that more than a quarter of respondents said they would leave only for retirement. "More than ever, financial executives are intricately involved from a finance, technology and operations perspective, and they thrive on their central role in driving the company's growth," McDonald said.