Chief Financial Officer (Fractional / Advisory)

Descriptive title for an external, fractional advisor, not a corporate officer appointment. Independent advisor with no authority to bind the company and no ownership or equity. Builds and maintains the financial infrastructure that supports scaling: banking, projections, payroll, retirement, benefits, and 1099 compliance. Advisory only, providing recommendations to the President with no approval or veto over hiring, engagement, or spend, and no spending authority. The President may override or reverse any recommendation at any time. Compensation set after role alignment.