I'd stay silent to the company. But I'd certainly talk with her about the issue in general. When she's ready to leave, it would keep you out of it (as much as possible), if she tells the CFO the she has a job offer with better opportunities and higher pay. The CFO then has a decision he has to make. Match the job offer or let her go. Either way that keeps it his decision rather than having him think she left because of your relationship with her. It seems to me that should be a main concern, you dont want your boss to think that you cost him a good employee. Also, if she would give good advance notice of leaving, that would also help limit the fallout on you, since I doubt your boss really expects you to tell him about a employee who is considering leaving.
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