Finance Chief Magazine Top 100 Leaders 2026 | Page 67

TOP 100 | LEADERS

23

Charles C. Chang

Title: CFO Company: Berkshire Hathaway Industry: Insurance
Charles spent three decades in PwC’ s energy practice before Berkshire Hathaway Energy hired him as CFO in 2024. Barely a year later, Warren Buffett identified him as the man to succeed Marc Hamburg – Berkshire’ s finance chief since 1987 – making Charles only the second CFO in almost four decades at the firm. With Warren stepping down after six decades with Berkshire and Marc retiring at the end of 2026, Charles will be leading a new era for the conglomerate’ s finances.
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