How Scrubbed Helped Common Sense Growth Invest In A Brighter Future
How a for-profit investment fund offloaded financial complexity and found room to scale its fund from $5M to $40M.
The Challenge
Scaling the Struggle
"Common Sense Growth needed a solution offering nonprofit and for-profit expertise and scalability without exceeding its budget."
The Partnership
Expanding the Partnership With Scrubbed
Instead of a traditional in-house approach, Common Sense Growth discovered a smarter solution in Scrubbed’s fractional accounting and finance services, essentially serving as a fractional CFO.
"I have my go-to point of contact, and that’s for all the basic needs like expenses and reporting. And then we also have a leadership contact who’s really thinking about across our financial portfolio."
Ben Kornell
Managing Partner, Common Sense Growth
The Results
Benefits of Scrubbed's Strategic Finance Support
Streamlined Reporting
Scrubbed handles all nonprofit and for-profit financial reporting and accounting needs, including investor reports, board updates, and custom financial analyses outside regular reporting cycles.
Audit Trail Management
Scrubbed ensures a clean, auditable financial trail, providing essential financial transparency crucial for mid-year and annual audits.
Incubator Support
Scrubbed assists in launching new incubator companies by setting up separate P&Ls and structured cost segmentations.
Fund Growth from $5M to $40M
Through flexible and agile financial operations, Common Sense Growth scaled its fund total from $5 million to $40 million at a fraction of the cost of running an in-house team.
Why Scrubbed
A Trusted Partner for Common Sense Growth
For Ben Cornell and the Common Sense Growth team, Scrubbed stood out for its specialized dual expertise and seamless global collaboration.
Dual Expertise
Scrubbed brings rare, deep experience in both nonprofit and for-profit accounting structures, providing a double advantage to hybrid funds.
Global Collaboration
Despite physical distance and time zone differences, clear communication ensures requests are processed overnight and completed seamlessly.
Fractional CFO Power
Scrubbed acts as an extended team, allowing Common Sense Growth to access high-level strategic financial leadership without full-time overhead.
A Scalable Partnership for Continued Growth
"At the end of the day, I would say the team that we have in-house is far more focused on the things that really move the needle for our business because we have the leverage of the Scrubbed team making sure all of our I’s are dotted and T’s are crossed..."
Ben Cornell
Managing Partner, Common Sense Growth
Related Insights
How to Scale a Fractional CFO Practice: Infrastructure, AI, and Execution
At A GlanceFractional CFOs scale by separating strategy from daily execution. At the CFO Leadership Conference in Boston, panelists outlined the model: a three-part team structure, AI tools for repetitive analysis, and strict scope boundaries. The common thread is that strategic capacity depends on reliable accounting operations underneath it.Fractional CFOs operate in a fundamentally different model, balancing multiple clients and shifting priorities without the benefit of deep organizational embedding. You are hired to provide altitude, clarity, and rapid impact. But when a client lacks a mature finance operation, that executive focus is quickly consumed by operational cleanup.This exact tension took center stage at the CFO Leadership Conference in Boston. During our morning panel discussion, The Multi-Business Executive: How Fractional CFOs Scale Leadership Across Clients, moderated by Scrubbed’s Accounting Director Arian David, Triangle Coffee founder and fractional CFO Ottavio Siani and Scrubbed’s CFO Aira Pineda detailed how fractional CFOs build capacity to avoid this operational trap. They mapped out the real-world infrastructure and AI practices required to support multiple fast-moving client environments.Here are the operational realities shared in the room.The Infrastructure Blueprint for Scaling a Fractional CFO PracticeA primary challenge for scaling organizations is the gap between strategic desires and foundational accuracy. Volume increases faster than structure, and founders frequently bottleneck their own operations by micromanaging the finance function.As Aira shared with the room, stepping into a fractional role often means untangling founder-led accounting and directly telling the CEO, "you're not supposed to do this". Once leaders step back from the daily execution, "suddenly they have time" to actually focus on growing their business.Successful practitioners build a deliberate team architecture to handle the volume. To build a sustainable infrastructure, Ottavio explained that a fractional CFO setup requires three key elements:A fractional CFO to provide strategic direction.A trusted internal employee to manage sensitive operational context.An external accounting firm to run the daily numbers.This structure prevents the CFO from becoming the operational bottleneck.Read: Are Fractional CFOs the Future for Growing Companies?Navigating Risk in Founder-Led EnvironmentsThe most pointed friction in a fractional role often comes from enforcing structure. During the session, an audience member challenged the panel on how to balance strict risk controls with the commercial reality of working for independent founders who operate as the "gods of their own businesses".Aira addressed this tension directly, clarifying that operational controls and commercial growth do not have to collide. "I don't think it's contradictory, to be honest. I think it's complementary," she explained. "I think you make better decisions as a CFO, having kind of just at the back of your mind that risk mindset."Taking calculated risks is necessary to create shareholder value. However, a fractional CFO can only support that aggressive growth when the foundational accounting operations are secure enough to absorb the complexity.Building Fractional CFO Capacity with AI ToolsTechnology accelerates this architecture when carefully managed. Ottavio shared how he uses Claude to generate monthly financial statement analyses based on tested templates, reducing a repetitive task to minutes. Arian detailed using Claude to abstract private equity contracts, while Aira highlighted using NotebookLM to summarize 50-page forensic documents.However, systems create results, but human professionals must validate them. Aira illustrated the danger of false confidence by testing a complex revenue recognition issue across Claude, Gemini, and ChatGPT. Although all three models provided the exact same answer, they failed the final human review when "A big CPA firm comes and says, no, that's not the accounting treatment."Designing Aligned Execution and Preventing Scope CreepGrowth adds complexity. Strong execution ensures that complexity remains manageable. When fractional leaders possess a reliable accounting layer, closes become predictable and strategic conversations gain traction.Without this layer, scope creep inevitably takes over. "I think a challenge with being a fractional CFO is having to limit your scope, right?" Ottavio noted. "I typically dedicate like a day a week, and I need to keep myself from spending too much time outside of the original scope that we, we agreed upon, so that I can make sure that I'm kind of meeting all my clients".Key Takeaways:A sustainable fractional CFO practice separates strategy from execution: the CFO, a trusted internal employee, and an external accounting team each hold a distinct role.Founders bottleneck their own operations by staying in the daily accounting. Helping them step back frees time for growth.Risk mindset and commercial growth are complementary. Calculated risks require stable accounting operations underneath them.AI tools like Claude and NotebookLM compress repetitive analysis from weeks to minutes, but experienced professionals must verify every output against source documents.Scope discipline holds only when a reliable accounting layer runs the day-to-day work.About the PanelistsArian David | Accounting Director, Scrubbed Arian serves as the Accounting Director for Retail and Distribution at Scrubbed. She brings over 12 years of specialized execution experience managing complex accounting operations across the distribution, e-commerce, and retail sectors. Aira Pineda | CFO, Scrubbed Aira directs financial strategy and operations as the Chief Financial Officer at Scrubbed. She brings over a decade of hands-on experience operating as a fractional CFO for small to medium-sized enterprises.Ottavio Siani | Fractional CFO & Founder, Triangle Coffee Ottavio is the founder of Triangle Coffee, a multi-location café business operating in Boston and Washington, D.C. As an active fractional CFO, he advises a portfolio of clients, including Hon, CN Naturals, and Port of Mocha, on building and restructuring finance teams.
Scaling Your Finance Function: When to Hire a Fractional Finance Team
At A GlanceAs noted at the CFO Leadership Conference, volume often outpaces structure, quietly straining finance execution. To scale capacity, growing companies can integrate partner-led finance teams anchored by an internal liaison. By taking responsibility for this daily execution, these professionals restore predictable reporting and give leaders their focus back.For many middle-market companies, there is a distinct moment when the finance function shifts from supporting the business to struggling to keep up. Transaction volume increases. Deadlines tighten. The close starts taking longer, and reviews feel rushed. Internal teams spend more time fixing issues than moving forward.During our afternoon panel at the CFO Leadership Conference in Boston, How CFOs Use Fractional Talent to Scale the Finance Function, Triangle Coffee founder and Fractional CFO Ottavio Siani, Scrubbed’s CFO Aira Pineda, and Accounting Director Arian David unpacked a critical reality for growing organizations. Building a finance organization that can flex with the business requires deliberate structural choices.Here is a closer look at how to architect that structure by integrating partner-led finance teams.When to Hire: The 160-Hour ThresholdPrompted by Arian to define the trigger point for bringing on fractional help, Scrubbed CFO Aira Pineda highlighted a practical threshold: evaluating whether a role truly demands a full-time, 160-hour-per-month commitment. This evaluation is a cornerstone strategy for companies navigating new growth stages. Fast-moving projects often require immediate, specialized execution. "Sometimes I need a project very quickly done, and I need someone experienced already," Aira explained. "I don't want to go through the headache [of hiring full-time]. A fractional team just makes it faster for me."Partner-led finance teams offer a cost-effective alternative to full-time hiring, providing the exact capacity needed without the overhead of onboarding. They take responsibility for the work behind your numbers, allowing the internal team to focus on strategic growth.Full-Time vs. Fractional Finance Team ComparisonFeatureFull-Time Finance HireFractional Finance TeamCapacity CommitmentOnboarding & Ramp TimeBilling ModelSpecialization160+ hours/month (Fixed)60–90 daysAnnual Salary + Benefits + EquityGeneralist executionFlexible / Scalable capacityImmediate deploymentFlat Monthly RetainerMulti-disciplinary experts Best Used For Continuous daily operations Fast growth, specialized projects, scalingThe Architecture of Integration: The "Bridge" PersonA fractional finance team cannot work effectively in isolation.Fractional CFO Ottavio Siani, who systematically leverages these exact structures across multiple ventures to scale his own executive leadership, identified a critical requirement for successful integration: designating an internal "bridge" person.This full-time employee acts as the primary point of contact between the company and the fractional team. They do not need deep accounting expertise. Their value lies in providing internal context and answering day-to-day questions while the company operates. When communication paths and responsibilities are clearly defined, fractional professionals can operate as an extension of the internal finance function rather than as a disconnected outside vendor.Best Practices for Integrating a Fractional Finance TeamA fractional finance function only succeeds when it is treated as an integrated part of the business.The Standard of Accuracy: Accuracy is a non-negotiable requirement. As Aira noted during the panel discussion, "We work with numbers, and accuracy matters. If we end up, as a CFO, presenting a wrong number to our board... that is grounds for termination."Match the Billing Model to the Engagement: While hourly billing is common for initial testing, Ottavio strongly advocated for flat-fee models to maintain strategic alignment. "The problem with hourly billing is the company ends up being pretty precious with your time, and you'll often be held out of important meetings," Ottavio noted. "Retainer-based [billing] leads to a much healthier relationship."Demand Verified Data Controls (SOC 2): Handing over financial workflows requires absolute trust. Middle market businesses must partner with CPA firms that maintain rigorous, verified controls, such as a SOC 2 audit, to guarantee data security.Scaling with Technology and Distributed TalentA fractional model also allows companies to broaden the talent pool available to the finance function.Distributed teams can provide access to specialized skills, additional coverage, and capacity that adjusts as the business changes. However, location alone does not determine whether the model will work.Quality depends on how the team is managed, how communication is structured, how the work is reviewed, and whether the provider understands the company’s accounting requirements and operating environment.Technology can further expand the team’s capacity.During the panel, Aira described analytics teams using AI-assisted tools to write Python code and process data more efficiently than manual Excel workflows would allow. The value is not simply that the technology moves faster. It reduces repetitive work, so finance professionals can spend more time reviewing outputs, investigating exceptions, and applying judgment.Technology can accelerate the work. Accountability remains human.Building the Right Finance StructureFractional support works best when it solves a defined structural need. The company must still establish internal ownership. Responsibilities must be clear. Workflows must be documented. Review standards must be understood by both teams. When those elements are in place, a fractional finance team can help the business:Add capacity without immediately adding permanent headcount.Access specialized expertise.Support periods of rapid growth or transition.Make the close and reporting process more predictable.Reduce pressure on internal finance leaders.Create a stronger foundation for future hiring.The objective is not to outsource responsibility. It is to build a finance function with the right capacity, expertise, and structure for the company’s current stage of growth.About the PanelistsArian David | Accounting Director, Scrubbed Arian serves as the Accounting Director for Retail and Distribution at Scrubbed. She brings over 12 years of specialized execution experience managing complex accounting operations across the distribution, e-commerce, and retail sectors. Aira Pineda | CFO, Scrubbed Aira directs financial strategy and operations as the Chief Financial Officer at Scrubbed. She brings over a decade of hands-on experience operating as a fractional CFO for small to medium-sized enterprises.Ottavio Siani | Fractional CFO & Founder, Triangle Coffee Ottavio is the founder of Triangle Coffee, a multi-location café business operating in Boston and Washington, D.C. As an active fractional CFO, he advises a portfolio of clients, including Hon, CN Naturals, and Port of Mocha, on building and restructuring finance teams.
The CPA Firm’s Roadmap to Meeting Tight Audit Deadlines
Every CPA firm knows the rhythm of the busy audit season: the long hours, the constant pressure, and the impossible balance between speed and accuracy. But what used to be a seasonal challenge has become a deeper structural issue for the profession.With fewer accounting graduates entering the field, growing client demands, and increasing audit complexity, firms can no longer rely on sheer effort to meet deadlines. CPA firm turnover is averaging around 15% nationally and nearly 71% of Big 4 auditors reporting mental health worries due to work pressures. The old model, hire more people, work more hours, simply doesn’t scale.The firms finding success today are the ones rethinking their audit approach. They’re replacing reactive, deadline-driven habits with proactive systems built on planning, visibility, and smart capacity management.This roadmap provides five core, actionable strategies that move beyond wishful thinking and establish a disciplined, collaborative framework to ensure timely completion without sacrificing the integrity of the audit.Step 1: Strategic PlanningThe planning phase is where you negotiate reality, manage expectations, and build essential time buffers to protect your team. Here’s how this step usually goes:Setting Realistic TimelinesThe single most destructive action in deadline management is setting a one-sided, unrealistic deadline without client input. This only creates resentment and guarantees delays.Suggested Action: Schedule a dedicated meeting with key client stakeholders early in the process. Use this time to negotiate and agree on an achievable timeline for deliverables, fieldwork, and final sign-off. This collaborative approach manages expectations on both sides and sets a realistic, mutually accepted path forward. When the client agrees to the timeline, they inherently take ownership of meeting their own deliverables, dramatically improving their response time.Buffering for Client DelaysEven the most collaborative client will face unexpected internal hiccups. If your internal deadline is the same as the final delivery date, you have no recourse when issues arise. You need built-in protection.Suggested Action: The usual buffer to set is an internal deadline of two days before the official one. This two-day margin serves as your firm’s safety net. Furthermore, when communicating with the client, give them a one or two-day window to provide the necessary information before your internal deadline. This proactive strategy ensures that if the client misses their internal date by a day or two, your firm’s final schedule remains protected, insulating your team from external chaos.Step 2: Focused ExecutionOnce the timeline is set, execution must be focused on ensuring maximum audit efficiency and professional skepticism is applied where it matters most.Prioritizing High-Risk AuditsThe most efficient audit is not the one that finishes every section fastest but the one that allocates the most senior resources to the areas carrying the highest risk.Suggested Action: Accounts that carry the highest risk of material misstatement must be prioritized and tackled first in peak season. These are the areas that will receive the most extensive and/or detailed audit procedures and require the judgment of senior staff.Common priority areas include: revenue and related accounts (such as Accounts Receivable and Cash), Inventories, Complex accounts (like derivatives or specialized equity), and accounts flagged during planning due to weak internal controls. By front-loading the heavy, high-risk lifting, you surface critical issues early when there is still time to resolve them.Avoiding BottlenecksBottlenecks are inevitable, but their impact is manageable. Delays typically stem from a few common issues: a client’s slow response to requests, unexpected material events or errors, and the discovery of mistakes from previous audits. It’s common to encounter one, or even all, of these hurdles during an audit.Suggested Action: When an audit encounters one or more of these hurdles, do not proceed in silence. The moment the delay is quantified, you must immediately renegotiate a new, achievable timeline with the client. Trying to push through an unexpected week-long delay on the original schedule will only lead to rushed, sub-par work. Anticipating and communicating delays early is the hallmark of professional project management.Using Project TrackersWhile sophisticated audit software exists, the core need remains visibility and accountability for both the firm and the client.Suggested Action: Maintain a simple, centralized project tracker. Often, keeping an Excel file is the most effective low-tech solution. This tracker should monitor the progress of each audit area and, crucially, track what is still needed from the client (the Pending Client List, or PBC). Clear, shared tracking ensures everyone knows the exact status of the engagement and holds the client accountable for their outstanding items.Step 3: Expand Capacity Through Strategic PartnershipEven with great planning and process discipline, there’s one reality every CPA firm faces: capacity. This capacity constraint creates the unavoidable bottlenecks that these strategies are designed to mitigate, especially given that the unemployment rate for auditors sits at 2.0%. The talent shortage is the bottleneck.The most effective solution to this crisis is leveraging the dedicated, experienced offshore accounting professionals from Scrubbed. This will allow your firm to instantly scale capacity for high-volume tasks without the overhead or long lead time of permanent hiring, establishing the firm’s forward-looking strategy.Here’s how we make it possible:Audit Support. We handle all your testing, confirmations, and workpaper preparation so your team can focus on analysis and client relationships.Tax Preparation and Compliance. From 1040 and 1120 returns to nonprofit filings, we can help you ensure timely and compliant submissions even during the busy seasons.Accounting and Bookkeeping. We manage your daily bookkeeping, account reconciliations, and month-end close activities, so your team can dedicate more time to strategic initiatives.Transaction and Advisory Support. For firms providing M&A, valuation, or due diligence, we deliver the support you need to strengthen your advisory engagements.As a long-time partner to CPA firms of all sizes, Scrubbed provides access to highly trained accounting and audit professionals who work seamlessly as part of your extended team. We follow your firm’s methodology, align with your tools and standards, and deliver consistent, high-quality work.Beyond Just Meeting the DeadlineMeeting tight deadlines shouldn’t come at the expense of your team’s well-being or your firm’s reputation. With the right systems and the right partners in place, it’s possible to deliver every audit on time, with the quality and confidence your clients expect.The ultimate benefit is not just a timely report either, but a sustainable practice. Leveraging proactive steps and strategic partnerships like Scrubbed allows CPA firms to reduce staff stress and burnout, increase the efficiency of review cycles, and consistently deliver high-quality reports, solidifying trust with clients.Don’t let the next busy season dictate your schedule. Partner with Scrubbed to build a resource plan that helps your team meet deadlines without burnout, and deliver quality audits every time.