{"id":14953,"date":"2023-02-22T10:31:47","date_gmt":"2023-02-22T10:31:47","guid":{"rendered":"https:\/\/abrar.edu.so\/sohc-conference2022\/?p=14953"},"modified":"2023-08-22T12:25:29","modified_gmt":"2023-08-22T12:25:29","slug":"what-is-a-fractional-cfo-how-cfo-services-work","status":"publish","type":"post","link":"https:\/\/abrar.edu.so\/sohc-conference2022\/what-is-a-fractional-cfo-how-cfo-services-work\/","title":{"rendered":"What is a Fractional CFO &#038; How CFO Services Work"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Benefits Of Hiring A Fractional CFO<\/a><\/li>\n<li><a href=\"#toc-1\">What Makes A Good Fractional CFO?<\/a><\/li>\n<li><a href=\"#toc-2\">Sign up to receive accounting tips, videos, news and webinar info before anyone else<\/a><\/li>\n<li><a href=\"#toc-5\">Achieving Financial Goals<\/a><\/li>\n<li><a href=\"#toc-6\">Vetting CFOs<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"what does fractional cfo mean\"\/><\/p>\n<p>It can be beneficial to have a fractional CFO come in to participate in board meetings and bring fresh experience. Such interaction can be a two-way process by providing more insight to the directors and then communicating the salient points taken down through the company hierarchy. Just like a full-time CFO, a fractional one provides such expertise and at the same time offers excellent flexibility and favorable cost advantages to serve the needs of smaller companies. Gary serves&nbsp;clients&nbsp;by offering them&nbsp;proactive tax advice,&nbsp;business advisory services and&nbsp;consulting work as a fractional CFO. Outsourcing a CFO or Controller role can be extremely beneficial for businesses. Understanding the duties of CFO and Controller can guide your decision, but your primary goal should be to find someone who aligns with your company and brings knowledge and experience to the table.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\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width=\"255px\" alt=\"what does fractional cfo mean\"\/><\/p>\n<p>When revenue is scaling up at this fast-moving stage, there is likely a need to establish long-term stability on the finance team. With growing investor relations and capital markets needs, hiring a full-time CFO becomes necessary to handle the responsibility. In later-stage funding events, investor terms may state that a CFO must be hired upon completion of the round.<\/p>\n<h2 id=\"toc-0\">Benefits Of Hiring A Fractional CFO<\/h2>\n<p>At many companies, a CFO is a full-time, salaried employee, working solely on advising one business. These professionals are especially indispensable when your  business is facing challenges. They can help you weather the lean times and guide  you toward decisions that support your long-term growth. Businesses often turn to fractional CFOs when they\u2019re dealing with cash flow issues, low-profit margins, or high expenses. Occasionally, businesses hire fractional CFOs to utilize their expertise for a specific project.<\/p>\n<p>Keep in mind that you may set out thinking you need one type of engagement when, in reality, you need another. You may also need someone to help put the right structure, processes, and financial discipline in place to achieve goals that will boost the company\u2019s appeal to potential buyers. Fractional CFOs can provide skills that complement whatever financial team you have in place.<\/p>\n<h2 id=\"toc-1\">What Makes A Good Fractional CFO?<\/h2>\n<p>A CFO (Chief Financial officer) is a senior executive who is responsible for managing and overseeing the financial wellbeing of a company. Their scope of responsibilities is tailored more to the specific goals of a small business, and they usually take on fewer tasks than a full-time CFO. To oversimplify, a CFO\u2019s responsibility lies around the financial strategy and communication with key stakeholders &#8211; everything from the Board of Directors to investors or internal decision makers. These financial tasks normally include forecasting, planning and analysis. A CFO will manage everything from the budgeting process &#8211; pulling the data from the Controller &#8211; through to the forward looking strategy around the best use of resources. While many think of the CFO as someone who is solely focused on money, their job is much deeper than that.<\/p>\n<p>As a startup founder, you\u2019re probably tempted to take on the role of CFO to save money and retain control of the financial side of your business. You could technically do this successfully, but this approach can be risky and hinder your company&#8217;s growth and success. This type of service can also assist with developing a comprehensive startup budget that considers projected revenues, expenses, and financial goals. <a href=\"https:\/\/dodbuzz.com\/running-law-firm-bookkeeping\/\">law firm bookkeeping<\/a> They can also help the startup monitor its financial performance throughout the year and adjust the budget as needed. This can help the startup stay on track with its financial objectives and make informed decisions about resource allocation. When ready, you can easily hire an outsourced CFO directly or through a SaaS fractional CFO platform that connects your startup with the right virtual CFO for your needs.<\/p>\n<h2 id=\"toc-2\">Sign up to receive accounting tips, videos, news and webinar info before anyone else<\/h2>\n<p>In larger engagements, the fractional CFO may also be very involved with strategic financial relationships (ie. vendors, suppliers, banks, auditors) and frequently sit in on leadership meetings. Some businesses will prefer to contract virtual CFO services, meaning that the meetings and interactions will occur exclusively online or via phone, rather than meeting with the CFO(s) in person. A fractional CFO works with companies to steer financial decisions in a direction that ensures good financial health. However, this is traditionally on a part-time basis only (and at a fraction of the cost of hiring a full-time employee).<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"252px\" alt=\"what does fractional cfo mean\"\/><\/p>\n<p>A 409a Valuation is a compliance document that determines the fair market value (FMV) of stock and stock options. It needs to be prepared by a competent individual or firm and approved by the Board of Directors. Good CFOs can clearly and effectively explain complex financial concepts to non-financial stakeholders, such as founders and investors. This way, other decision-makers can understand the company&#8217;s financial situation, and everyone stays on the same page. Be sure to discuss these costs with the CFO upfront to avoid any surprises. Fractional CFOs can guide founders through best practices for startup accounting and bookkeeping as well as&nbsp; helping you prepare for any potential risks.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Benefits Of Hiring A Fractional CFO What Makes A Good Fractional CFO? Sign up to receive accounting tips, videos,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[105],"tags":[],"class_list":["post-14953","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/posts\/14953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/comments?post=14953"}],"version-history":[{"count":1,"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/posts\/14953\/revisions"}],"predecessor-version":[{"id":14954,"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/posts\/14953\/revisions\/14954"}],"wp:attachment":[{"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/media?parent=14953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/categories?post=14953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abrar.edu.so\/sohc-conference2022\/wp-json\/wp\/v2\/tags?post=14953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}