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It is never easy to step in as CFO at a company undertaking a financial restatement, but if you add to it three material weaknesses in the company’s Sarbanes-Oxley 404 audit and a ferocious growth spurt in business, then the situation quickly becomes potentially perilous. That’s the triple threat that confronted 38-year-old Kenneth H. Hannah in 2006, when he took over as CFO of MEMC Electronic Materials Inc., a $2 billion global leader in the production and sale of semiconductor and solar wafers based in St. Peters, Mo.

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