For Fractional CFOs

Add evidence assurance when a board, owner or investor needs a factual proposition independently tested.

Fractional CFOs often see issues before they become formal diligence workstreams: supplier claims, counterparty concerns, management assumptions and disputed external facts.

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Where the factual boundary appears

Situations where specialist evidence review may fit

A board decision depends on an external factual assumption.

A supplier, customer or counterparty representation needs independent corroboration.

Numbers may be internally correct but depend on weak external inputs.

The CFO needs an evidence layer without expanding the finance mandate into investigation.

Illustrative situation

The company on the proposal and the company in the register

You have a proposal from a business you have not used before. The trading name on its website differs from the legal name on the contract.

Which entity would we actually contract with, and which claims belong to that entity?

What we would examine: Compare the entity identifiers, dated corporate records and supplied documents. Attribute group and subsidiary claims to the entity they actually describe.
What you could receive: A company identity brief with an entity map, source references and unresolved attribution questions.

How a finding could read, if the evidence supported it

The trading name can be connected to the contracting entity. The parent company’s operating history does not, by itself, establish the subsidiary’s history.

Why this helps: Your team can see what it knows about the actual counterparty before relying on a familiar name.

This is an illustration, not a completed client assignment or a finding about a real organisation. The actual evidence determines the result.

Relevant public guides

Start with the client problem

Your role remains yours

Aperture is designed to complement, not replace, the professional adviser.

You retain the client relationship and your core mandate. Aperture accepts only the agreed evidence-review scope and does not become the client's fractional cfos service provider. Where a matter requires legal, financial, tax, technical or other regulated specialist judgment, that dependency remains explicit.

If the same factual uncertainty appears repeatedly across your clients, the relationship can become a channel-partner capability.

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