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 writing the memos 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 technical accounting an auditor and an investor will test.

Revenue recognition is only the headline. A first audit and a serious diligence process reach into every judgment your books have been quietly deferring.

Revenue recognition

ASC 606

Multi-element contracts, usage-based and ramped deals, and the standalone-selling-price allocation behind them.

Capitalized software

ASC 350-40

Which development costs belong on the balance sheet, and which an auditor will push back to expense.

Deferred commissions

ASC 340-40

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

Stock-based compensation

ASC 718

Option expense, 409A valuations, and a cap table that ties to the equity rollforward.

Leases

ASC 842

Right-of-use assets, and the embedded leases hiding in your hosting and equipment contracts.

Equity instruments

SAFEs, notes, preferred

Classification, temporary equity, and warrant accounting that survives a Big Four review.

Your auditor is barred from writing the technical accounting memos your raise depends on. Your bookkeeper cannot. That gap is what 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 working session that surfaces the revenue-recognition and audit-readiness risks hiding in your books. You leave with the top three 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
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