Fractional CFOs outside the US with US clients: a referral playbook

Why is a remote fractional CFO well placed to make introductions?

A fractional CFO based in London, Bogota, Bangalore or Lisbon who serves US companies sits in the finance seat for a handful of clients, usually from the monthly close to the board deck. You see the chart of accounts, the vendor list, the tool stack and the owner's plans, and you are trusted with the numbers.

SourceX connects US companies that hold valuable operational records with AI developers who license them. The company keeps ownership, approves price and terms, and signs only if it wants to. You introduce; SourceX qualifies the company, runs the data inventory, brings buyers and handles contracting and delivery. You never touch the records.

This page is about the three questions a non-US CFO should settle first: which clients fit, when the topic fits naturally, and what your engagement letter and professional rules allow.

Which of your clients fit?

The baseline is a US company with 50+ full-time employees at peak (contractors excluded), several years of documented operations, rights to license its data and an authorized sponsor such as the owner, CEO or CFO. Test each client against it; any that fall short are not eligible yet.

The 4R screen for a client conversation

Before you raise anything, run four quick checks from what you already know.

• Records: does the company keep years of data across several systems?
• Rights: does it own what it holds, with no customer contract that bars licensing?
• Reach: can you speak to the owner, CEO or another authorized sponsor?
• Readiness: is there someone who can export data when the time comes?

If you cannot tick Rights, stop. Records that mainly belong to the client's customers, or are mostly personal data with no licensing basis, are red flags. The same applies to data already licensed for AI training.

When does the topic come up in a CFO's calendar?

Pick moments when the record-keeping conversation is already open. You do not need a special meeting.

What does your engagement letter allow?

Read your engagement letter before you bring anything up. Look for confidentiality clauses, any term that bars you from using client information for other purposes and any clause on conflicts or outside referral income. Your introduction should rely only on what the client has told you in the ordinary course and on public facts, never on the ledger.

Practical limits to keep:

1. Do not share client financial statements, contracts or customer data with SourceX.
2. Do not describe the contents of confidential records, even loosely.
3. Ask the owner or CEO for permission before you pass on their contact details.
4. Let the company apply itself using a referral link, or submit basic fit information only with consent.
5. Tell the client, before the introduction, that you may receive a share of SourceX's fee.

What do professional rules and tax paperwork mean for you?

Professional rules differ by country and by body, and a fractional CFO may hold different credentials in different places. Whether you may accept a referral reward from a company you also advise depends on those rules, and some bodies require disclosure or consent. Check with your institute or regulator first. For comparison, our notes on Irish accountants and UK Bribery Act questions show the kind of tests regulators apply. Never treat a rule from another jurisdiction as your answer.

On tax paperwork, the IRS says a foreign individual gives Form W-8BEN to the payer when requested, while an entity uses Form W-8BEN-E. If you bill through your own consultancy, see how to fill out a W-8BEN-E for an advisory or consulting firm. This is general information, not legal, tax or financial advice. Confirm with your own counsel, tax adviser or professional body before acting.

What to say to a client

How do rewards work?

Partners earn 25% of the eligible platform fees SourceX actually collects from the referred company's licensing deals, capped at $100,000 cumulative per referred company. Rewards become payable only after the buyer pays and SourceX receives its fee. A lead, meeting or signed agreement alone does not trigger payment, and no reward is guaranteed. Details beyond that are set by the signed agreement and the program terms.

When not to bother

Skip a client that has fewer full-time employees at peak than the baseline, whose records are mainly their own customers' personal data, or whose owner will not consider an exclusive license. Do not raise it if your engagement letter or professional body bars outside referral income. And do not use the topic to open a conversation you could not otherwise justify.

Next step

When your rules allow it, register as a partner. Then work through the fractional CFO hub, compare the model for SAP partners and nearshore software firms, confirm whether non-US residents can join, and test the formula with the referral earnings calculator.