PER signed by CHief FInancial Officer

Short answer is “not if he’s not”!

The only alternative to a member of an IFAC member body is that he is a member of a body recognised by law in your country. Someone cannot be qualified by position alone (however “high”) if they are not a member of a professional body.

But note here https://www.accaglobal.com/us/en/help/student-faqs-practical-experience-requirements.html#FAQs-about-practical-experience-supervisors

“If your line manager isn’t qualified they can still sign-off the relevant time you are claiming in your role. You can then nominate a second, qualified, practical experience supervisor to work with your line manager to sign-off your performance objectives”