A controller doesn't necessarily have to be a CPA. Controllers typically develop and analyze financial information. What distinguishes them from other traditional accountants is their forward-looking approach. Most accountants track and record current finances, reviewing and analyzing past performance but have limited input into an organization's strategy for the future. A controller, on the other hand, has an accountant's background and skill but a forward-looking role in the organization. It is also important to note that a controller is a senior manager with input into the company's planning and strategy.