Her full profile indicates prior audit experience, including with the big accounting firm, Deloitte & Touche LLP. This salary is not out-of-line for someone with her experience, but does seem a little high for little e.Digital. The outside accounting firm cannot (should not) be preparing the financial statements and other disclosures (they review quarterly filings and audit the annual financial statements). For any public company, even a small one, all of the disclosures require a lot of knowledge (even though e.Digital accounting is pretty simple right now--there are very few transactions). Also, because of Sarbanes-Oxley and other laws and regulations, a CFO has a lot of legal exposure. Let's hope somehow the company grows into an appropriate size for her salary.