What is a fractional CFO?

A fractional CFO is an experienced finance professional who takes on the full responsibilities of a Chief Financial Officer for a company, but on a part-time, ongoing basis rather than as a permanent full-time employee. The term "fractional" refers to time, not capability. A fractional CFO brings the same seniority, accountability, and strategic input as a full-time CFO — the difference is that their time is divided across one or more client businesses. This model is common in growth-stage companies that need senior finance leadership but are not yet at a scale where a full-time CFO hire makes financial or organisational sense.