VP Engineering vs CTO
avc.com/2011/10/vp-engineering-vs-cto
From the page
Saved with the link. Notes from 2007 to 2016 are mostly the page's own words, so this is probably an excerpt.
Like VP Finance & CFO, the differences in the two positions are not just about seniority. In fact, in the case of CTO and VP Eng, seniority is often a non-factor. They are often peers. A VP Eng can report to a CTO. And a CTO can report to a VP Eng (although this last one is less frequent).