Here it is, October again, and time for Treasury & Risk's annual list of 40 distinguished finance executives under 40 years of age. At first, it may seem like an overwhelming task to find so many accomplished young professionals. But after calling best-practices finance departments and treasuries, consultants and executive search firms, the editors are overwhelmed with viable candidates. To whittle down the list, we considered the responsibilities candidates shouldered, which organizations they could list on their resumes and what projects they undertook in their various jobs. The editors do not take note of which colleges or universities attended, but we do consider degrees earned because they reflect a commitment to enhancing one's skill set and knowledge base. Often, there are folks from previous years' lists, which means they have been promoted–and to us, that's no surprise.

Alcatel-LucentMarc A. Stapley, 37North America CFO

PROFESSIONAL EXPERIENCEStapley oversees accounting, tax, treasury, compliance, shared services and financial planning analysis for the $16.2 billion Paris-based telecom equipment maker. Before he was promoted in June, he was vice president for management control at the wireless group. Stapley joined Lucent Technologies in 2001; the company was acquired by Alcatel in 2006. Prior to that, Stapley was finance director at software and services company Cadence Design Systems and a forensic accountant in London with Coopers & Lybrand.

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