Written by — Co-Founder, Expert Sapiens
Reviewed March 2026
Finance & Accounting
What Is Fractional CFO?
Definition
A Fractional CFO is a senior financial executive who works part-time across multiple companies, providing CFO-level strategy and leadership at a fraction of the cost of a full-time hire.
A Fractional CFO typically works 1–3 days per week and owns your company's financial strategy — building and maintaining financial models, managing cash flow, preparing board and investor reporting, overseeing accounting, and advising the CEO on major financial decisions. Unlike a bookkeeper or controller (who focuses on recording the past), a CFO focuses on the future: forecasting, fundraising, strategic financial decisions, and translating numbers into business strategy. Fractional engagements became common as startups and growth-stage companies realized they need CFO-level thinking long before they can afford $200K–$400K in annual compensation. The fractional model delivers the same strategic expertise for 10–20% of the cost.
Why it matters
Most companies reach a stage where financial complexity outgrows the founder but doesn't yet justify a full-time CFO. A fractional CFO fills this gap — providing the investor-ready financials, board reporting, and strategic clarity that early-stage companies need to raise capital, manage burn, and scale. Without one, founders often fly blind on their most important numbers.