11.   Mr Walker and former finance director Wilfred Aquilina were also charged with two counts of false accounting relating to the thefts.

12.   The finance director keeps a tight rein on spending.

13.   Vince Luck was brought in as finance director from Northern Foods.

14.   Scott is now the finance director, after a long game of musical chairs among top management.

15.   Niven Greenhalf ACA, has been appointed finance director of the Minerals division.

16.   UNITED Distillers finance director Keith Hamill is to join Forte as chief financial officer and finance director designate in September.

17.   Nick Irens, finance director of First Leisure, is leaving to become chief executive of a new company about to be launched, First Leisure said yesterday.

18.   Michael Taylor has been appointed to the board of Northumbrian Water as finance director.

19.   Mr Taylor was formerly group finance director of chemical and timber protection group, Hickson International.

20.   House of Fraser deputy finance director, Richard Scott, broke the news in person to shocked staff and managers.