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
Hire a Fractional Financial Controller: a finance leader reviewing a board pack with a finance manager (illustration)

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.

Roles

See every role on the board →

Every fractional role in the UK is on the fractional jobs board.

In the press

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.

  1. Day 0
    01
    The 15-minute call
    What the financial controller must own, the working pattern, the start date and the budget.
    You and us
  2. Week 1
    02
    Scope agreed in writing
    The outcome the seat exists for, the days, and how the engagement will run for IR35.
    Us
  3. Weeks 1–3
    03
    Search, references, shortlist
    We approach people who aren’t looking, verify tenure, take references ourselves and return three to five.
    Us
  4. Week 4
    04
    Timetable
    Agree the close calendar.
    You
  5. Before day one · 2
    05
    Access
    Ledger, bank and payroll systems.
    You
  6. Before day one · 3
    06
    Audit
    Last management letter and open points.
    You
  7. Before day one · 4
    07
    First close
    Run 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.

  1. Comparable work
    Ask for a close they shortened and how.
  2. Authority
    Test an approval they should refuse a director.
  3. Team
    Ask how they trained a bookkeeper.
  4. Handover
    Ask 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.

  1. Pedigree screen
    Tenure
    We verify prior tenure in the seat, at the scale and stage you need. No consultant presenting as an executive.
  2. Mandate fit
    Fit
    Fit to your stage, sector and the problem the seat exists to solve, not a CV keyword.
  3. Reference deep-dive
    Verify
    We take references ourselves, from recent clients and boards: what they delivered, not what they titled it.
  4. Shortlist
    Shortlist
    Three to five candidates, each with day rate, availability and IR35 position set out.
  5. Kick-off
    Start
    Scope, 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.

Sources

Where does every reference on this page come from?

  • icaew.com
  • HMRC
  • legislation.gov.uk
  1. 1
  2. 2
    Understanding off-payroll working (IR35) HMRC
    Status depends on how the engagement runs; medium and large clients make the determination.
  3. 3
    Check employment status for tax (CEST) HMRC
    HMRC’s own status check for each engagement.
  4. 4
    Employment Agencies Act 1973 legislation.gov.uk
    The law a recruitment agency works under; no fee to a work-seeker.

For hiring managers

Bring the brief. We bring the shortlist.

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  1. A shortlist of 3–5, each with day rate, availability and IR35 position
  2. Fractional, interim, part-time, temporary or permanent — and non-executive directors
  3. Every candidate through our five-stage vetting
  4. Your briefs and their candidates, in one room