Fractional Controller & CFO Leadership

Clean books. Clean audits. Clean raises.

Public-company finance discipline for B2B SaaS founders approaching a first audit, a raise, or an exit. The senior seat your bookkeeper cannot occupy, and your auditor is barred from filling.

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The gap

When a raise or a first audit arrives, the people around you cannot fix the books.

Your bookkeeper is excellent at the day to day, but technical accounting sits outside their remit. Your auditor will scrutinize your revenue recognition, your software capitalization, your stock comp, and your leases, yet independence rules bar them from making the judgment calls your raise depends on. A national firm quotes a number built for a company ten times your size. The gap opens precisely where the pressure is highest.

What surfaces in diligence

The finance an investor will test, and an auditor will verify.

Most founders tell us the same thing: the books are messy, and they are not sure how messy. A raise, a first audit, or a bank facility is about to settle that question, in front of people who do this for a living. What surfaces sets your valuation, your timeline, and whether the round closes.

Metrics that hold up

ARR · NRR · CAC payback

Your ARR bridge, net revenue retention, and CAC payback, defined the way the people across the table will rebuild them, so the story holds when they do.

Numbers that tie out

Board deck to GAAP

When the board deck, the billing system, and the financials disagree, diligence slows and trust drops. One set of numbers, true everywhere.

Revenue recognition

ASC 606

Multi-element contracts, usage-based and ramped deals, and the standalone-selling-price allocation an investor and an auditor reprice first.

A forecast you can defend

Forecast & runway

A driver-based forecast that survives a stress test on the call: bookings, burn, the hiring plan, and the months of runway behind them.

A faster close

Month-end close

Books closed on a cadence an investor trusts, with the reconciliations and cutoff that make every other number believable.

Cap table that ties

ASC 718 · 409A

Option expense, 409A valuations, and a cap table that ties to the equity rollforward an investor will trace line by line.

Deferred commissions

ASC 340-40

Sales commissions capitalized and amortized over the life of the customer, not the month you paid them.

Audit-ready

PBC · controls

What the auditor will ask for, the package that answers it, and the controls that hold the first time someone looks closely.

Your bookkeeper cannot make the calls a raise demands. Your auditor is barred from making them for you. The senior finance seat in between is the gap I close.

The Cox & Co thesis
How we work together

Start where the pressure is. Stay for the discipline that scales.

01

Diligence gap review

A focused 45-minute working session on wherever the pressure sits: a raise, a first audit, a facility, or a close that has outgrown its setup. You leave with the risks most likely to surface next and the order to fix them.

Entry point
02

Audit & technical accounting readiness

Defensible technical accounting, a clean close, a complete PBC package, and controls that hold up the first time an auditor or an investor looks closely.

The sprint
03

Fractional controllership

Ongoing senior finance leadership through the raise, through the audit, and beyond. The standard of a public-company controller, without the cost of a full-time hire.

The engine
Who you are working with

Public-company discipline. Growth-stage practicality.

A career built inside institutional capital, now opening that door for the founders the old guard tends to overlook. The same standard that satisfies an audit committee, applied at the stage where it actually changes your outcome.

Public-company controllerOwned external reporting, SEC filings, and the close at scale.
Big Four auditsSat client-side selecting and managing the audit, not learning on yours.
Technical accountingRevenue, leases, software, stock comp, written to survive scrutiny.
SOX, controls & systemsInternal controls and ERP modernization built to scale.
15+Years in institutional finance
9Dimensions in the readiness model
$5-10MARR B2B SaaS, the sweet spot
CPAPublic-company controller

Find out where your books actually stand.

Nine dimensions. Two minutes. A readiness score and your top gaps.

Take the assessment