Fractional financial controller · hiring brief
Hire a Fractional Financial Controller
Hire a Fractional Financial Controller: name the controls and the close the controller owns, agree the days around month-end, and say who processes transactions between them.
Reviewed by Fractional Quest · updated 1 November 2026 · 4 sources linked below
- 3–5on every shortlist
- 5stages of vetting
- IR35set out on every brief

On the board · last 90 days
Which roles are on the board now?
Fractional financial controller roles first, then the seat in any engagement and the wider function when the board runs short.
- LRO Financial ConsultancySyndicatedFractionalFractional Financial Controller
- FermtechSyndicatedFractionalFinancial Controller (fractional)
- Montu UKSyndicatedContractFinancial Controller
- Omniplex LearningSyndicatedInterimInterim Financial Controller
- HCA HealthcareSyndicatedContractFinancial Controller
- MotorwaySyndicatedInterimInterim Head of Financial Control (3-6 month contract)
Every fractional role in the UK is on the fractional jobs board.
In the press
- Financial TimesThe executives going ‘fractional’, not freelance
- International FinanceRenting the C-suite, and why the fractional executive era has arrived
The brief
Hire a Fractional Financial Controller: what must the role own?
Month-end timetable and who signs it off.
- 01CloseMonth-end timetable and who signs it off.
- 02ControlsReconciliations, approvals and segregation of duties.
- 03TeamThe bookkeeper or ledger staff they supervise.
- 04DaysDays in close week and in the rest of the month.
Role reference: ICAEW: finance career paths. ICAEW’s finance career paths describe the financial controller’s ownership of reporting and controls, the remit for a fractional financial controller.
Fractional
Hire a fractional financial controller or a full-time one?
The volume of transactions decides.
Hire a fractional financial controller when the business needs controls and a reliable close but not five days of controller time. When volume or entities grow, a full-time controller usually becomes the better fit.
A fractional CFO and a fractional controller are different hires: the CFO looks forward; the controller makes the past numbers right.
The working pattern
What changes when the financial controller is fractional?
A fractional financial controller owns the accuracy of the numbers: the close, reconciliations, controls and reporting, on agreed days. They supervise processing rather than doing all of it.
The illustrative brief: a business whose month-end takes three weeks. A bookkeeper produces accounts late and the auditor raised control points.
The appointment owns: A fractional financial controller resets the close timetable and the controls, two days a week with extra days at month-end.
Another owner retains: The finance director owns the board pack; the bookkeeper keeps daily processing.
The case is illustrative; it does not describe a Fractional Quest placement.
From brief to start
How do you hire a Fractional Financial Controller, step by step?
Hire a Fractional Financial Controller, in practice: the first three steps are ours; the last four are what has to be true before the first day. We don’t promise a shortlist by a date.
- Day 001The 15-minute callWhat the financial controller must own, the working pattern, the start date and the budget.You and us
- Week 102Scope agreed in writingThe outcome the seat exists for, the days, and how the engagement will run for IR35.Us
- Weeks 1–303Search, references, shortlistWe approach people who aren’t looking, verify tenure, take references ourselves and return three to five.Us
- Week 404TimetableAgree the close calendar.You
- Before day one · 205AccessLedger, bank and payroll systems.You
- Before day one · 306AuditLast management letter and open points.You
- Before day one · 407First closeRun the first close together.You
Assessment
How should you assess each candidate?
Hire a Fractional Financial Controller on evidence: put the same work in front of each candidate before comparing answers.
- Comparable workAsk for a close they shortened and how.
- AuthorityTest an approval they should refuse a director.
- TeamAsk how they trained a bookkeeper.
- HandoverAsk what control documentation they left.
Acas recommends a consistent, fair selection process: choosing who to interview.
Vetting
What happens before anyone reaches your shortlist?
Five stages before a candidate reaches a shortlist of three to five.
- Pedigree screenTenureWe verify prior tenure in the seat, at the scale and stage you need. No consultant presenting as an executive.
- Mandate fitFitFit to your stage, sector and the problem the seat exists to solve, not a CV keyword.
- Reference deep-diveVerifyWe take references ourselves, from recent clients and boards: what they delivered, not what they titled it.
- ShortlistShortlistThree to five candidates, each with day rate, availability and IR35 position set out.
- Kick-offStartScope, first-month outcomes and the contract agreed before day one.
The full process is on how we vet.
The right pattern
Does this hiring pattern fit the work?
Test the amount of the week, the expected end and the continuity needed before writing the contract.
Questions
Hire a Fractional Financial Controller: questions, answered
A brief to hire a Fractional Financial Controller begins with close: Month-end timetable and who signs it off. Then a stated working pattern and the evidence you will ask every candidate to show.
A fractional financial controller owns the accuracy of the numbers: the close, reconciliations, controls and reporting, on agreed days. They supervise processing rather than doing all of it.
Comparable work. Ask for a close they shortened and how. Authority. Test an approval they should refuse a director. Team. Ask how they trained a bookkeeper. Handover. Ask what control documentation they left.
Timetable. Agree the close calendar. Access. Ledger, bank and payroll systems. Audit. Last management letter and open points. First close. Run the first close together.
Brief us on what the role must own, how it will work and when it must start. We come back with a shortlist of 3–5, each with pay or day rate, availability and IR35 position set out, after five-stage vetting.
Sources
Where does every reference on this page come from?
- icaew.com
- HMRC
- legislation.gov.uk
- 1ICAEW: finance career paths icaew.com
- 2Understanding off-payroll working (IR35) HMRCStatus depends on how the engagement runs; medium and large clients make the determination.
- 3
- 4Employment Agencies Act 1973 legislation.gov.ukThe law a recruitment agency works under; no fee to a work-seeker.