There are many differences to the role, which might help you to decide which role should rank higher to whom. Here's few , that I have noticed.
CFO holds an authoritative position and is authorised to make financial decisions , based on the research and BOD agreement. The CFO is further responsible for the profitability, along with managing and acquiring new business accounts.
EA to CMD might seem senior in terms of managing the secrecy. However, the role would have a far lesser decision making capabilities. The EA to CMD is not responsible for Firm's Returns. Mostly the clients communication might be managed through an EA to CMD , but not acquiring them.
However, this is relevant for IT and Knowledge sector. Which sector does your firm belong to? How are the two roles shaped? What are their Span of control? Few firms might make EA to CMD far more powerful , but thats an exception.
Looking forward to hear from you.
I am certain there are many more structural differences. Lets learn from our experts.
There is no written document for the responsibilities. But in our organization CFO takes part in financial decision, logistic or supply chain, also in business development whereas EA to CMD is responsible for the new business strategy, client meet, HR initiative and overall growth of the company.
I think the preparation of Job Description for both positions shall help you in identifying the role in terms of Criticality, Confidentiality, Integrity that the role has to maintain while delivering the responsibilities.
Apart from these identify the competencies and the SPAN of Control required for each role
This would solve lot of consuion