Fractional CFO Structural Audit

An independent audit of your fractional CFO operating model

If you operate as a fractional CFO, your credibility does not come from experience alone. It comes from whether your operating model can be relied upon under pressure.

The Fractional CFO Structural Audit is an independent, evidence-based audit of how your fractional CFO practice is actually structured and operated. It determines whether your model is structurally sound, incomplete, or misaligned when assessed against the Fractional Practice Operating Standard.

This audit evaluates structure only. Not capability. Not intent. Not reputation.

Why this audit exists

Fractional CFO roles rarely fail loudly. They fail quietly.

  • Authority becomes implied rather than governed

  • Accountability blurs across stakeholders

  • Scope expands without protection

  • The role drifts toward de-facto employment

None of this appears on a CV, LinkedIn profile, or proposal.


It only shows up when boards, investors, lenders, or cash flow apply pressure.

This audit exists to answer a simple but uncomfortable question:

Is your fractional CFO operating model safe to rely on, or is it relying on you?

What this audit determines

The audit determines whether your fractional CFO operating model can:

  • Sustain real decision authority without escalation by permission

  • Hold outcome accountability without role ambiguity

  • Maintain commercial and professional independence

  • Operate across multiple clients without dilution

  • Withstand board, investor, and cash-flow pressure

Without relying on goodwill, availability, or informal influence

For CFOs who want to clarify whether a Structural Audit is appropriate...This conversation is exploratory only and does not constitute an audit or assessment.

What is evaluated

The Fractional CFO Structural Audit evaluates your operated practice against the minimum structural conditions required for legitimate fractional practice under FPOS, including:

  • Defined authority and decision rights

  • Clear remit and scope governance

  • Work packaged accountability, not open-ended availability

  • Commercial independence from any single client

  • Structural capacity for concurrent multi-client operation

  • Outcome responsibility under live operating conditions

Assessment is evidence-based and grounded in how your practice actually operates, not how it is described.

A note on legitimacy

As a CFO, you routinely expect governance, controls, and assurance from the organisations you advise.

Fractional practice is no different.

If you are holding decision-level authority inside a client organisation, you are exposing them, and yourself, to risk if your operating model is not governed.

This audit exists so you can demonstrate, to clients and to yourself, that your fractional CFO practice is legitimate, assessable, and professionally reliable

Request an Exploratory Conversation

To determine whether a Fractional CFO Structural Audit is appropriate

Audit outcomes

Each audit results in one of three determinations:

  • Structurally sound

  • Structurally incomplete

  • Structurally misaligned

These determinations relate to structure only. They do not constitute certification, endorsement, or recognition under FPOS.

After the audit

Following the audit:

  • You will be informed which structural controls are missing or impaired

  • You will be shown how those controls align to FPOS requirements

No remediation, coaching, or implementation is delivered during the audit. This is a determination, not a development program.

Before requesting an audit

If you are unsure whether a Structural Audit is appropriate, an exploratory conversation is available. This conversation is non-assessive and exists solely to determine suitability. It does not constitute an audit or assessment

Address: PO Box 4370, Springfield, QLD 4300, Australia

Email: Jag (at) team.fractionalpractice.com

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