Part-Time CFO: Value, Cost, ROI and When to Hire

What is the difference between a part-time CFO and a fractional CFO — and when does the part-time employment model fit a UK business better than the fractional contracting alternative?

The terminology around senior finance leadership at less-than-full-time levels is genuinely confusing. “Part-time CFO” and “fractional CFO” are sometimes used interchangeably, sometimes treated as synonyms with different marketing labels, and sometimes distinguished sharply. The distinction matters in practice — particularly for UK businesses considering the engagement model and the legal, tax and cultural implications that follow from each.

The substantive difference is the employment relationship. A part-time CFO is employed by the business under a reduced-hours employment contract — typically two, three or four days per week — with PAYE deduction at source, employer NIC, pension contributions, and full employment rights including statutory holiday, sickness pay and redundancy protection. A fractional CFO operates through their own personal service company (or as a sole trader in some cases), invoices for services rendered, manages their own tax and pension, and engages with the business under a services agreement rather than an employment contract.

Both arrangements deliver senior finance leadership at less than full-time hours. They differ in the legal relationship, the tax treatment, the employment rights, the integration into the team, and the practical experience of working with the individual. For some UK businesses the part-time employed model fits better; for others the fractional contracted model is the right answer. Understanding the trade-offs allows informed choice rather than defaulting to whichever model the chosen candidate prefers.

This guide sets out what a part-time CFO actually is, what the role typically involves in a UK business, what the engagement costs across permanent compensation and total ROI, the indicators that show a business is ready to hire, the specific scenarios where part-time employment fits better than fractional contracting, and how to think about the decision strategically rather than transactionally.

It is written from the perspective of FD Capital’s team — a specialist finance recruitment firm placing both part-time and fractional CFOs into UK businesses since 2018.

Call 020 3287 9501 or email recruitment@fdcapital.co.uk to discuss a part-time CFO requirement.

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Part-Time CFO vs Fractional CFO: The Employment Distinction

The substantive distinction between part-time and fractional CFO engagement matters across several dimensions.

Employment relationship. A part-time CFO is employed under a reduced-hours employment contract with the business as employer. PAYE income tax and employee NIC are deducted at source. Employer NIC and pension contributions are paid by the business. The individual has full employment rights including statutory holiday, sickness pay, parental leave, and redundancy protection. Typical contracted hours might be two, three or four days per week, with the employment contract specifying hours, days, location and the role’s responsibilities.

A fractional CFO operates through their own personal service company (PSC) — a limited company they own and through which they contract for services. The fractional CFO’s PSC invoices the engaging business for fees agreed under a services agreement. The fractional CFO manages their own tax position, including consideration of IR35 status (the off-payroll working rules that determine whether the engagement should be treated as employment for tax purposes). The fractional CFO has no employment rights with the engaging business — no holiday, sickness pay, or redundancy protection.

Tax treatment. Part-time employment is straightforward — PAYE deducted at source, employer NIC paid by the business, P11D treatment for any benefits in kind. Fractional engagement is more complex — the engaging business needs to assess IR35 status (since April 2021 for medium and large businesses, this is the engager’s responsibility under the Off-Payroll Working Rules), and where the engagement is determined to be inside IR35, the engaging business is responsible for PAYE and NIC deductions on the fees paid to the PSC.

Cultural integration. Part-time CFOs are employees of the business and are typically more integrated into the executive team — attending all-hands meetings, included in employee communications, participating in employee benefits and culture activities. Fractional CFOs are external service providers and are typically engaged with executive responsibilities while remaining culturally distinct from employees.

Commitment expectation. Part-time employment typically implies long-term commitment — the contract has indefinite duration, the individual is part of the business’s permanent structure, and termination involves notice periods and potentially redundancy obligations. Fractional engagement typically operates with shorter notice periods (often one month) and no redundancy obligations.

Multi-client capacity. Fractional CFOs typically work across multiple clients simultaneously — three or four engagements running in parallel is common. Part-time CFOs may have a second part-time role with another business, but the employment contract typically limits this and the practical experience is closer to having a primary employer than to operating a portfolio.

Engagement economics. The all-in cost of part-time employment (compensation plus employer NIC plus pension plus benefits) is typically lower than the equivalent fractional engagement fee for the same hours, because the fractional CFO’s fee includes their PSC operating costs, their tax burden, their own pension provision, their absence of statutory benefits, and their margin for the risk of intermittent engagement. The trade-off is that part-time employment carries the full cost of being an employer, while fractional engagement is essentially purchased capacity.

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What a Part-Time CFO Actually Does

Part-time CFO engagement delivers the strategic CFO role at reduced hours. The substantive responsibilities mirror full-time CFO scope — the difference is the time commitment, not the seniority or strategic depth.

Strategic finance leadership. The part-time CFO partners with the CEO on strategic decisions — capital allocation, commercial strategy, investor relationships, exit planning. This is the work that defines the CFO role distinct from operational finance.

Investor and lender relationships. The senior finance voice in conversations with banks, lenders, investors, and other capital providers. The part-time CFO carries credibility that internal finance staff at lower seniority typically cannot match.

Board engagement. Attending Board meetings, presenting financial information, engaging with non-executive directors, supporting the CEO on Board-level discussion. The part-time CFO typically attends Board meetings whether or not they fall on contracted working days.

Commercial finance partnership. Engaging with commercial leadership on pricing, customer profitability, contract terms, channel economics, and other decisions where finance rigour shapes outcomes.

Forecasting and planning leadership. Owning the forecast methodology, leading scenario analysis, supporting capital allocation decisions, providing the forward financial view that drives executive decisions.

Capital structure and cash management. The CFO-level disciplines around cash flow forecasting, working capital, banking facility utilisation, and capital structure optimisation.

M&A and transaction support. Where the business is engaged in acquisitions, sales, fundraising or other transactions, the part-time CFO leads or supports the finance workstream.

Finance team leadership. The part-time CFO leads the finance team — typically a Financial Controller plus operational finance staff. Building, developing and managing this team is a core CFO responsibility regardless of full-time or part-time status.

External relationships. Audit firm, tax advisor, banking, insurance brokers, investor relations advisors, legal advisors. The part-time CFO maintains these relationships at peer level.

The work compresses into the contracted hours through prioritisation. The part-time CFO is more focused on strategic and high-impact work than full-time equivalents because the available hours don’t permit drift into operational detail. This focus is itself a feature of the engagement model — businesses that needed full-time finance presence engaging in operational matters typically need full-time CFO appointment, not part-time.

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What Part-Time CFOs Cost in the UK

Part-time CFO compensation reflects the seniority of the role and the proportion of full-time hours engaged. Typical UK ranges across business contexts include:

Engagement Context	2 Days / Week	3 Days / Week	Notes
SME part-time CFO (£3-10m revenue)	£42,000 – £58,000	£60,000 – £85,000	Established businesses; often family-owned or owner-managed
Scale-up / VC-backed part-time CFO	£52,000 – £72,000	£75,000 – £105,000	Often plus equity participation
Mid-market part-time CFO (£10-50m)	£60,000 – £85,000	£85,000 – £125,000	Full strategic CFO remit; Board engagement
PE-backed portfolio part-time CFO	£70,000 – £95,000	£100,000 – £140,000	Plus equity / sweet equity participation typical

The figures above are headline compensation. Total cost to the business includes employer NIC (currently 15% on earnings above the secondary threshold from April 2025), pension contributions (typically 3-5% of pensionable earnings, with auto-enrolment minimums), employer benefits (private medical, life cover where offered), holiday entitlement at statutory minimum or above, and any benefits in kind. The fully-loaded total cost typically runs 20-30% above headline compensation.

London and South East roles typically attract a 10-15% premium over regional ranges. Premiums also apply for sector specialism (financial services, regulated firms, technology), prior PE portfolio experience, demonstrable transactional track record, or specific FCA Senior Manager Function qualification where the role requires it.

For comparison with fractional engagement economics see our Fractional CFO Cost, Pricing and ROI guide.

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Part-Time CFO ROI: How to Measure Value Creation

Measuring ROI on a part-time CFO appointment follows similar logic to other senior finance engagements, with specific patterns visible in employed part-time arrangements.

Direct Cost Savings

The most quantifiable category. Part-time CFOs typically deliver direct cost savings within the first 12 months that materially exceed their fully-loaded compensation. Common savings categories include: supplier contract renegotiations identified through structured procurement review; software and SaaS subscription rationalisation; insurance broker reviews delivering premium reductions; banking facility renegotiation; professional fee management (audit, tax, legal); working capital improvements that release cash and reduce interest costs.

For a part-time CFO costing approximately £80,000 fully loaded for a three-day-per-week engagement, direct cost savings in the £150,000-300,000 range in the first year are common in businesses that haven’t previously had senior finance attention.

Revenue and Margin Improvement

Larger over time but harder to attribute precisely. Pricing decisions made with finance rigour, customer profitability analysis driving commercial decisions, channel economics shaping go-to-market investment, contract term improvements compounding over renewal cycles. Part-time CFOs working alongside commercial leadership typically contribute meaningfully to revenue and margin improvement, with realistic attribution suggesting 30-50% of the operational improvement reflects finance contribution.

Risk Reduction

Cash runway management, covenant compliance discipline, tax compliance accuracy, control environment improvement, regulatory positioning. The return on risk reduction is counterfactual — the crisis that didn’t happen, the penalty that wasn’t paid, the regulatory action that was avoided. Hard to quantify in advance but materially valuable.

Strategic Contribution

Decisions made better because the business has a senior finance voice in the conversation. The CEO making more rigorous capital allocation choices, the Board engaging with substantive financial framing, investor conversations conducted at peer level with sophisticated counterparties. Strategic contribution alone often justifies the engagement before other ROI categories are counted.

Transaction Value Protection or Creation

For businesses approaching transactions during the part-time CFO’s tenure, the contribution to transaction value often exceeds all other ROI categories combined. Better preparation, stronger negotiation, more credible forecasting, cleaner exit readiness — each contributes to transaction outcome in ways that are visible at completion.

A Worked ROI Example

A £15m revenue UK business engaging a part-time CFO at three days per week:

• Headline compensation: £95,000
• Total cost fully loaded (NIC, pension, benefits): approximately £120,000
• Direct cost savings Year 1: £200,000 (procurement, software, banking, working capital)
• Margin improvement Year 1 (50% attribution): £180,000
• Risk reduction (counterfactual): not separately quantified
• Strategic contribution: qualitative but material
• Total quantifiable Year 1 return: £380,000
• ROI on engagement: approximately 3.2x

Returns of 3-5x in the first year are typical for part-time CFO engagements in businesses that haven’t previously had senior finance leadership at this level. The compounding effect over multiple years produces substantially higher cumulative returns.

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When Should You Hire a Part-Time CFO: Key Indicators

Specific indicators show when a UK business is ready for part-time CFO engagement. Several recurring patterns signal readiness.

Revenue between £3m and £25m with growing complexity. Below £3m revenue most businesses don’t need part-time CFO seniority — fractional FD or part-time FD engagement typically fits better. Above £25m revenue with significant complexity, full-time CFO appointment usually delivers better economics. The £3-25m range is where part-time CFO engagement most commonly fits.

The CEO is making finance decisions without senior support. When the CEO or owner is personally handling investor conversations, banking relationships, capital allocation decisions, and strategic finance matters because there is no one else at the appropriate seniority, the business is ready for senior finance support. Part-time CFO engagement gives the CEO a peer to think with.

The existing senior finance role is not at CFO level. Where the senior finance person is a Financial Controller or Finance Manager, the strategic finance dimension is typically missing. A part-time CFO engagement above the existing operational finance team adds the strategic layer without replacing the team.

External capital, transaction, or governance event approaching. Fundraising, sale, acquisition, audit committee establishment, regulatory engagement — each requires CFO-level engagement. A part-time CFO engaged 6-12 months ahead of the event delivers the preparation work and leads the event itself.

Board reporting requires upgrading. Where the Board is questioning the quality of financial reporting, where management accounts arrive late or with inconsistencies, where forecasts have been routinely missed, or where investors are asking for institutional-grade reporting that hasn’t been delivered. The part-time CFO rebuilds the reporting infrastructure to the standard the situation requires.

Cash flow consistently tighter than expected. Persistent cash flow surprises, late payment problems, working capital absorption that wasn’t anticipated. These are symptoms of finance leadership operating below the level the business needs.

Growth approaching the limits of current finance arrangements. Businesses growing at 25-50% annually typically reach the limits of pre-existing finance arrangements within 18-24 months. Engaging a part-time CFO before the limits bind allows orderly transition rather than reactive scrambling.

Specific commercial or strategic decisions where finance input would change the outcome. Pricing strategy reviews, channel economics decisions, capital allocation choices, exit timing decisions. Where the CEO recognises that better finance input would improve outcomes, engagement is usually worth pursuing.

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How a Part-Time CFO Can Slash Your Overheads

One of the most consistent direct value contributions of part-time CFO engagement is overhead reduction. Most established UK businesses carry 10-25% overhead inefficiency that emerges quickly under structured CFO attention.

Specific overhead categories where part-time CFOs typically deliver material savings:

Software and SaaS subscriptions. Most businesses accumulate SaaS tools through individual team purchases. Periodic SaaS audit identifies unused subscriptions, underutilised tools, duplicate functionality, and licence over-provisioning. Annual savings of 15-30% of total SaaS spend are common in audits done for the first time.

Professional fees. Audit fees, tax advisory fees, legal fees, consulting fees. Each can be reviewed for value-for-money, scope appropriateness, and relationship economics. Renegotiation, scope tightening, or supplier change often delivers material savings.

Insurance. Business insurance, professional indemnity, directors and officers, cyber, key person. Periodic broker review, market-test, and policy rationalisation typically identifies savings of 10-20%.

Banking and finance costs. Banking fees, FX margins, merchant services charges, invoice finance costs, asset finance terms. Reviewing each delivers savings that compound over time.

Telecoms and connectivity. Mobile contracts, broadband, telephony, conferencing platforms. Often reviewed only when contracts expire; structured review identifies savings throughout the contract lifecycle.

Utilities. Energy contracts, water, waste management. Energy in particular has been volatile post-2022; periodic review against current market rates often delivers material savings.

Office and real estate. Lease arrangements, sub-letting opportunities, hybrid working implications, office space utilisation. Larger structural decisions occasionally justify themselves; smaller improvements add up.

Travel and entertainment. Corporate travel arrangements, accommodation programmes, expense policy enforcement. Discipline here typically produces 20-30% savings against unmanaged spend.

Marketing and advertising. Ad agency arrangements, marketing programme effectiveness, channel economics. Marketing is often the most under-scrutinised cost category in growing businesses; structured review produces material findings.

Subscriptions and memberships. Industry body memberships, subscription services, library and information services. Periodic review identifies items no longer producing value.

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How Part-Time CFOs Unlock Agility in Established Companies

Established UK companies — typically 15+ years old, with stable customer base and steady but slow growth — face specific challenges that part-time CFO engagement addresses. The business has accumulated processes, relationships and habits that worked well historically but constrain agility today. Periodic CFO engagement breaks the constraints without disrupting the foundations.

Periodic strategic review. Established businesses often run on autopilot — last year’s plan repeated with marginal changes. The part-time CFO leads periodic strategic review that questions assumptions, tests alternatives, and identifies opportunities the steady-state operating rhythm misses.

Capital allocation discipline. Capital that has been allocated based on historical patterns — same customers, same channels, same products — gets re-evaluated. Where capital allocation should change to reflect current opportunities, the part-time CFO drives the change.

Supplier and contractual review. Long-standing supplier relationships often persist past their commercial logic. Periodic review identifies relationships that should be retained, renegotiated, or replaced.

Customer portfolio review. Customer relationships that made commercial sense five years ago may not anymore. Customer profitability analysis identifies the segments worth investing in versus those worth managing differently.

Pricing power assessment. Many established businesses have under-priced incrementally over years through inflation drift, competitive pressure response, or simple inertia. Structured pricing review often identifies meaningful uplift opportunities.

Investment in transformation. Established businesses often defer transformation investment because the immediate operational rhythm doesn’t demand it. The part-time CFO provides the senior finance voice that supports the case for transformation investment when delay would damage long-term competitive position.

Succession planning. Established businesses approaching ownership transition — generational succession, MBO, sale — benefit from CFO-level engagement years before the transition event. The part-time CFO supports the long lead time these transitions require.

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Does a Part-Time CFO Hurt Employee Morale?

One concern that occasionally arises in UK businesses considering part-time CFO appointment is whether the part-time arrangement undermines team commitment or signals lack of confidence in the business’s future. The honest answer is that this is rarely a problem in practice, with caveats worth understanding.

The role’s seniority commands respect regardless of hours. Employees engage with the CFO based on the substantive value the role delivers, not on the contractual hours. A part-time CFO who is genuinely strategic, decisive, and accessible during contracted hours commands the same respect as a full-time peer.

Accessibility matters more than presence. Part-time CFOs who are genuinely available during contracted hours — present in the office or on calls when scheduled, responsive on email between sessions, attentive to the team’s needs — are rarely experienced as absent. Part-time CFOs who treat the role as a side-engagement, who are difficult to reach, who don’t engage with the team beyond formal meetings — these create the morale concern.

Communication discipline matters. Strong part-time CFOs communicate clearly about their availability — when they are working, when they aren’t, how the team should reach them in different scenarios. Ambiguous availability creates frustration; clear availability is accepted readily.

Scheduling consistency helps. Part-time CFOs working the same days each week create predictability that the team can plan around. Variable scheduling makes it harder for the team to know when the CFO is available.

The team beneath the CFO matters. A capable Financial Controller and operational finance team mean the CFO’s part-time presence works well — operational matters are handled without CFO involvement, strategic matters are saved for CFO time. A weak finance team beneath the CFO means the part-time arrangement strains, with operational matters waiting for CFO attention or being handled below the appropriate level.

The business’s narrative matters. When the business presents the part-time CFO appointment as the deliberate choice it usually is — proportionate senior finance leadership for the business’s current scale, with the option to scale up to full-time when justified — the team responds positively. When the appointment is presented apologetically or treated as a temporary stopgap, employees draw negative inferences.

Where part-time CFO engagement does cause morale concern, it’s typically because of operational execution issues (poor accessibility, inconsistent scheduling, weak team beneath) rather than the model itself.

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Skills You Need to Be a Part-Time CFO

The skills that distinguish strong part-time CFOs from those who struggle in the model are partly the standard CFO skill set and partly specific to part-time engagement.

Discipline of focus. Part-time CFOs cannot afford to drift into operational detail because the available hours don’t permit it. The discipline of staying focused on strategic and high-impact work — and resisting the gravitational pull toward operational firefighting — distinguishes effective part-time CFOs.

Decisive judgement. Decisions made during contracted time stand. Part-time CFOs cannot defer everything to the next session, cannot revisit decisions endlessly, cannot operate with full-time levels of deliberation. Strong part-time CFOs make decisive judgements with the information available and move forward.

Strong communication and prioritisation. Communicating clearly with the CEO, Board, and team about what’s important, what’s urgent, what can wait. Part-time CFOs who communicate poorly create confusion that the available hours can’t recover from.

Capable team building. A part-time CFO with a weak team is doing two jobs in part-time hours, which fails. A part-time CFO with a capable Financial Controller and operational finance team can be genuinely strategic. Building the team is a precondition for the role working.

Accessibility between sessions. Strong part-time CFOs are reachable between contracted days for genuine urgency — without being constantly available for routine matters. The judgement about what justifies urgent contact and what can wait is itself a skill.

Comfort with multiple-engagement variability. Part-time CFOs who hold a second role, or who operate with intentional partial career, need to manage the variability across engagements without one undermining the other.

Boundary discipline. Strong part-time CFOs maintain boundaries — they work the contracted hours, they engage on the urgent matters between sessions, but they don’t drift into delivering full-time work for part-time compensation. CFOs who erode their own boundaries reduce the engagement model’s economics for themselves and create unrealistic expectations.

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Part-Time CFO for Specific Sectors

Part-time CFO engagement applies across UK sectors with sector-specific patterns worth noting.

Real estate businesses. Property development companies, commercial real estate investors, residential property businesses, mixed-use estates — each has specific finance demands around debt structuring, cash flow timing through development cycles, joint venture accounting, and tax structuring. Part-time CFOs with real estate experience handle these specifics fluently.

Professional services firms. Law firms, accountancy practices, consulting firms, marketing agencies, design studios. Partnership accounting, work-in-progress treatment, profit-share calculations, and the specific finance dynamics of fee-earning businesses. Part-time CFO engagement fits well in established professional services where the partnership doesn’t justify full-time CFO but benefits from senior finance leadership.

Manufacturing and distribution. Inventory accounting, supply chain finance, capex planning, production cost accounting, working capital management across complex supply chains. Part-time CFOs with sector experience handle these dimensions efficiently.

Hospitality and food service. Cost-of-sales discipline, labour cost management, lease and licensing arrangements, VAT complexity, seasonal cash flow management.

Family businesses. Generational succession planning, family employment dynamics, balance between family interests and business interests, dividend policy through generations. Part-time CFOs with family business experience handle the specific human dimensions alongside the financial work.

Owner-managed businesses. Direct relationship with the owner, balance between business and personal financial considerations, exit timing decisions, tax-efficient structuring across personal and business levels.

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When a Retainer Makes Sense for Part-Time CFOs

While part-time CFO arrangements are typically employed contracts with regular salary payments, retainer arrangements occasionally fit specific situations.

Retainer-style arrangements work when:

• The business prefers a fixed monthly fee covering an agreed scope rather than tracking detailed hours
• The senior finance work is genuinely variable across the year — heavy during specific events (year-end, audit, fundraising, transactions) and light at other times
• The CFO is balancing multiple engagements and prefers retainer simplicity over hour-by-hour tracking
• The business and CFO want flexibility to flex hours up or down without renegotiating compensation

Most part-time CFO arrangements in UK businesses are employed on standard reduced-hours contracts, but retainer-style arrangements remain a viable alternative where they fit the specific circumstances. Where the retainer model is preferred, fractional engagement under a personal service company arrangement is typically the structural fit — see our Fractional CFO Cost, Pricing and ROI guide.

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AI and FP&A: How Part-Time CFOs Use It

The AI capability landscape has matured enough that part-time CFOs are increasingly using specific AI and automation tools to compress routine work and free their limited contracted hours for strategic contribution. Common use patterns include:

Automated variance analysis. Tools that compare actual to forecast at line-item level and flag material variances for investigation, replacing manual variance review that would consume hours each month.

Cash flow forecast updating. Platforms that update rolling cash flow forecasts automatically as actuals flow in, with the CFO reviewing the result rather than rebuilding the forecast manually.

Management commentary drafting. AI-assisted drafting of routine commentary in management accounts, with the CFO reviewing, refining, and adding the substantive insight that AI cannot generate.

Scenario modelling. Modern FP&A platforms with AI features that allow rapid scenario generation and sensitivity analysis, replacing manual model construction.

Anomaly detection. AI-powered tools that scan transaction data for anomalies that warrant investigation — replacing manual sample-based control review.

Strong part-time CFOs adopt these tools selectively, focusing on automation that frees attention for strategic work rather than implementing technology for its own sake. The tools amplify the CFO’s effective capacity within contracted hours, which is particularly valuable in part-time engagement where every hour counts.

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Engaging a Part-Time CFO with FD Capital

FD Capital places part-time CFOs into UK businesses across SME, scale-up, mid-market, and PE-backed contexts. We understand the distinction between part-time employment and fractional engagement, and we structure each placement to suit the business’s preference and the candidate’s circumstances.

Our candidate network includes part-time CFOs available for employed reduced-hours appointments, fractional CFOs operating through personal service companies, and CFOs who can flex between models depending on the engagement. We match candidates based on sector experience, stage compatibility, founder or CEO working style, and the specific engagement model the business prefers.

Adrian personally oversees senior part-time CFO placements and conducts candidate screening himself for the most material appointments. Initial introduction is typically within 48 hours for urgent requirements, with full shortlist within eight working days for less time-pressured engagements.

Initial consultation is confidential and at no charge. Call 020 3287 9501 or email recruitment@fdcapital.co.uk to discuss a specific part-time CFO requirement.

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Related Reading

• Part-Time CFO for High-Growth Businesses — scale-up specific part-time CFO context
• Part-Time CFO: Strategic & Forecasting Work — strategic forecasting and scenario planning at part-time level
• Part-Time CFO in Crisis & Recession — part-time engagement through external shocks
• Fractional CFO Cost, Pricing and ROI — the contracted alternative engagement model
• Fractional CFO for UK Startups — fractional engagement at startup stage
• Fractional CFO for UK Scale-Ups — fractional engagement at scale-up stage
• CFO Strategic Leadership: The Complete UK Guide — strategic CFO leadership
• CFO vs Finance Director — seniority tier distinction
• Finance Leadership Recruitment & Hiring — senior finance recruitment more broadly

FD Capital Recruitment Services

• Part-Time CFO — part-time employed CFO recruitment
• Fractional CFO — fractional CFO recruitment
• Interim CFO — time-limited full-time CFO cover
• CFO Recruitment — permanent CFO search
• CFO Executive Search — retained senior search
• Part-Time FD — part-time employed FD recruitment
• Fractional FD — fractional Finance Director recruitment
• Financial Controller Recruitment — operational finance role recruitment

External References

• ICAEW — professional body for Chartered Accountants
• HMRC — UK tax framework for employed and contracted engagements
• HMRC — Off-Payroll Working (IR35) — IR35 framework relevant to fractional engagement
• Employment Rights Act 1996 — UK employment rights framework relevant to part-time employment
• Companies Act 2006 — director duties applicable to all CFO appointments

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