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What Does a Fractional CFO Do in the First 90 Days?

Written by Paul Gibbins | Feb 16, 2026 10:00:00 AM

What SME directors can expect from a fractional CFO in the first three months

For many SME owner-directors, there comes a point where the business has grown to a level where stronger financial leadership is needed — but a full-time or in-house CFO doesn’t yet feel justified.

At this stage, many directors start searching for answers:

  • What does a fractional CFO actually do?
  • What would they change in my business?
  • What happens in the first few months?

These are exactly the right questions to ask.

While every business is different, the first 90 days of a fractional CFO engagement are typically focused on one core objective:

Giving you clear financial visibility and helping you make better decisions.

This is where a fractional CFO can have an immediate and measurable impact.

If you’re exploring whether this could be right for your business, you may also find it helpful to review our Fractional CFO services for SMEs page, which explains how this support works in practice.

Why Businesses Bring in a Fractional CFO

Most SME businesses bring in a fractional CFO when they reach a point where:

  • Cashflow is becoming harder to manage
  • Financial information is not clear or timely
  • Decisions are being made without robust financial insight
  • The business is growing, but control is not keeping pace
  • The finance team needs leadership and structure

In many cases, the business is performing well — but the directors know it could perform better with stronger financial clarity and discipline.

A fractional CFO provides that leadership on a part-time basis, bringing experience without the cost of a full-time hire.

Is a Fractional CFO the Same as a Finance Director?

In many SME businesses, the terms CFO (Chief Financial Officer) and Finance Director (FD) are often used interchangeably.

In practice, both roles provide:

  • Financial leadership
  • Strategic support
  • Oversight of the finance function
  • Support for decision-making

The main difference is typically terminology and perception, rather than the work itself.

At Secantor, our CFOs and Finance Directors perform the same core role — providing experienced, commercially focused financial leadership to support the growth and development of your business.

Phase 1: Discovery and Financial Visibility

The first step for any fractional CFO is to understand how the business currently operates.

This is not about imposing a standard model — it’s about getting a clear, honest view of:

  • How the finance function works today
  • What information is available to directors
  • Where the gaps and risks are
  • Where improvements will have the greatest impact

This phase typically includes:

  • Evaluating cashflow visibility and forecasting
  • Reviewing management accounts and reporting processes
  • Assessing the reliability and timeliness of financial information
  • Understanding the structure and capability of the finance team
  • Identifying key commercial drivers of the business

For many directors, this stage alone is extremely useful.

It provides something that is often missing in growing businesses:

A clear, independent view of how the business is really performing.

This often highlights opportunities and risks that were not previously visible.

Phase 2: Strengthening Reporting and Forecasting

Once the initial review is complete, the focus shifts to improving the quality of financial information.

The goal here is simple:

To give you numbers you can rely on — and use.

Not just for reporting, but for running the business.

This typically involves:

At this point, many businesses experience a step change.

Instead of looking backwards at historic numbers, directors can:

  • See performance clearly each month
  • Understand what is driving profitability
  • Identify issues early
  • Make decisions with greater confidence

This is often where a fractional CFO begins to have a noticeable impact.

Phase 3: Supporting Strategic Decisions

With strong financial visibility in place, the role of the CFO naturally becomes more strategic.

Rather than simply reporting on performance, they begin to support key business decisions.

This may include:

  • Analysing profitability by customer, product or service
  • Reviewing pricing and margin structure
  • Supporting investment decisions and growth plans
  • Advising on funding, financing or restructuring
  • Providing independent challenge at board level

At this stage, the CFO is not just reporting on the business — they are helping to shape its future direction and improving its financial performance.

For many owner-directors, this is one of the most valuable aspects of working with a fractional CFO.

It provides a trusted, commercially-minded sounding board — someone who understands both the numbers and the business.

How Success Is Measured in the First 90 Days

A successful CFO engagement should deliver clear, tangible improvements — not just activity.

Within the first 90 days, you should expect to see:

  • Reliable cashflow forecasting
  • Clear, timely and accurate monthly management accounts
  • Improved financial visibility and understanding
  • Better-informed decision-making
  • Identification and implementation of profit improvement opportunities

In practical terms, many directors describe this as:

“Being back in control of the business and making decisions with confidence.”

Why Embedding in the Management Team Matters

One of the biggest differences between a fractional CFO and a traditional consultant is how they work within the business.

A consultant will typically advise from a distance.

A fractional CFO should do something very different.

At Secantor, our CFOs become part of the management team — working alongside directors and internal staff, not separate from them.

This means they:

  • Work closely with the finance team, develop their capability and provide support and supervision
  • Help implement changes, not just recommend them
  • Stay involved as the business evolves
  • Understand the realities of day-to-day operations
  • Take personal responsibility and are directly accountable to the owner-director for delivering improvements

The result is not just improved reporting, but a stronger, more capable business overall.

Is a Fractional CFO Right for Your Business?

If your business is growing but financial clarity is not keeping pace, it may be the right time to consider bringing in a CFO on a part-time basis.

The key question is not:

“Do we need a full-time CFO?”

But rather:

“Would stronger financial leadership help us make better decisions?”

If the answer is yes, a fractional CFO can provide that support in a flexible and cost-effective way.

You can learn more about how this works in practice on our Fractional CFO services for SMEs page.

Considering a Fractional CFO?

If you are considering whether a fractional CFO could add value to your business, an initial conversation can often help clarify the next steps.

Final Thought

A fractional CFO is not simply there to produce better reports.

Their role is to help you:

  • Understand your business more clearly
  • Make better decisions
  • Improve profitability
  • Build a stronger, more valuable company

When implemented effectively, the impact can be substantial — often far beyond the finance function itself.

For many SME directors, this is the point where the business begins to move to the next level.

Frequently Asked Questions

What does a fractional CFO do?
A fractional CFO provides part-time financial leadership, helping SME directors improve reporting, forecasting, decision-making and profitability.

How quickly can a fractional CFO make an impact?
Many businesses see improvements in financial visibility and reporting within the first 1–3 months.

Is a fractional CFO suitable for a £5m–£20m business?
Yes — this is typically the stage where businesses benefit most from part-time CFO support.

For many SME directors, this is the point where the business begins to move to the next level.

Further Reading

Why Every SME Business Should Have a Finance Director

The Benefits of Management Accounting

How to Use Management Accounts Effectively

Financial Forecast Modelling for SME Businesses