A review of 2005 reveals a significant increase in treasury activity at the more senior end. The demand for qualified accountants and treasurers at this level is without question on the top of employers’ essential human resources shopping list. Most organisations have now reached the conclusion that becoming competitive in the remuneration stakes is a necessity. Companies have to ask themselves whether their approach to pay and reward is fair and competitive. Do their existing staff value the benefits offered? And on the other hand, do their employees measure up to their roles?