The 2026 Fractional CFO Study
The AI-native fractional CFO
How 155 fractional CFOs from 37 countries really use AI.
Built by fractional CFOs, for fractional CFOs
+123155 participants · 37 countries
Don’t trust the data before reviewing it, I’m responsible and it’s my name on the presentation deck.
What's inside
Part 1 · Adoption
The debate is over
What AI does on client work today, task by task, and where the hours still go.
Part 2 · Trust
Trust is the product
Each failure has a control. The rules to write before the client asks, and how to stay the CFO in the loop.
Part 3 · System
Your method is the asset
From chat to system: how the AI sees your numbers, and the monthly close run as a system.
Part 4 · Revenue
Grow your revenue
Day rates region by region, being easy to pick before the first call, and what AI has not changed. Yet.
Questions
- What is the 2026 Fractional CFO Study?
- An independent survey of fractional and part-time CFOs, run by Layerz in October 2026. 155 practitioners from 37 countries described their last month: clients, time, tools, AI use and their clients' rules on AI. The report, The AI-native fractional CFO, turns their answers into practices anyone can apply.
- Is the report free?
- Yes. Leave your email and the PDF is sent to you. No payment, no account.
- Who is it for?
- Fractional CFOs first, and anyone who works with them: in-house finance teams, accounting and advisory firms, founders and investors who want to see how finance work is changing with AI.
- What is Layerz?
- Layerz is a spreadsheet built for finance and AI. Type in a cell or ask Claude: it is the same live model, formulas can't break, every change is versioned and wired to your accounting. Free for individuals, and it always exports to Excel.
- How was the data collected?
- An anonymous online questionnaire about facts of the respondent's own month, not opinions. No client data was asked for. Everyone named in the report agreed to it.