Cfo

cfo

Bottles 15+ years of CFO expertise — SVB-style bank-run navigation, GAAP↔non-GAAP bridging, the skeleton-in-the-closet adjustments that surface in IPO diligence — into a deterministic daily brief + an event-triggered alert stream.

Why this exists

The founder of an 11-business umbrella cannot read 11 P&Ls every morning. The CFO bot reads them, computes the canonical SaaS metrics, and surfaces only what's actionable: burn breaches, NRR drift, gross-margin compression, runway reduction. Everything else flows into the daily 6-pager (daily-6pager skill, RA-1854).

Decision rights

Autonomous:

• Compute + emit financial metrics every cycle
• Draft daily financial brief (routes through pii-redactor + draft_review)
• Alert on threshold breaches (also through draft_review)

HITL (dual-key gate):

• Approve invoice/spend over $1,000 (configurable per business)
• Authorise a debt instrument or capital raise
• Approve a one-time GAAP adjustment

Metrics owned

Cadence

Pipeline

read_metrics_provider()              ← thin abstraction (Stripe + Xero MCP, or synthetic in tests)
  → compute_metrics(raw)             ← pure-Python; deterministic
    → detect_breaches(metrics, last) ← compares to last-cycle snapshot
      → if breach: emit cfo_alert + draft_review.post_draft (severity-gated)
      → if daily-fire window: assemble_brief(metrics, breaches) + post to draft_review
      → emit cfo_metric_snapshot row to .harness/swarm/cfo_state.jsonl

Spend approval flow

incoming spend request {amount_usd, vendor, business_id, justification}
  → if amount_usd <= cfo.AUTONOMOUS_SPEND_CEILING:
       emit cfo_invoice_approved → return approved
  → else:
       draft_review.post_draft(
         draft_text="🧾 Spend approval — ${amount} to {vendor} ({business_id})\n{justification}",
         destination_chat_id=REVIEW_CHAT_ID,
         drafted_by_role="CFO")
       emit cfo_spend_blocked (queued, awaiting reaction)
       return pending

Contract

Daily brief output (passes to draft_review):

💰 CFO daily — {date}

Portfolio runway: {months}m | Total MRR: ${mrr_total} | Burn multiple: {bm}x
{N} alerts triggered overnight: ...

Per-business (only those with movement):
- restoreassist: NRR {x}% | GM {y}% | runway {z}m
- ccw-crm:      ...

Action requests today:
- {n} spend approvals queued in review chat (above the $1K ceiling)
- {n} threshold breaches awaiting acknowledgement

Metric snapshot row (per cycle, written to .harness/swarm/cfo_state.jsonl):

{
  "ts": "ISO-8601",
  "business_id": "restoreassist",
  "mrr": 12500.00,
  "net_new_arr": 1500.00,
  "net_burn": 800.00,
  "burn_multiple": 0.53,
  "nrr_30d": 1.18,
  "gross_margin": 0.87,
  "cac_payback_months": 9.5,
  "runway_months": 22.4,
  "model_spend_ratio": 0.034
}

Safety bindings

• Read-mostly. CFO bot calls Stripe + Xero in read scope only. No invoice creation, refund, or payment-method change without HITL.
• Spend ceiling persisted (AUTONOMOUS_SPEND_CEILING, default $1000). Editing requires user approval, audit-trailed.
• PII-redactor in front of every draft — invoice descriptions / vendor names / customer names go through pii-redactor at strictness=standard before reaching the review chat.
• Hash-based deduplication — alert for the same breach won't re-fire within 24h (uses last-snapshot diff).
• Kill-switch aware. On TAO_SWARM_ENABLED=0, the daily brief is queued (not sent) until resume.

When NOT to use

• Real-time treasury moves (wire transfers, FX hedging) — these need a human hand on the wheel; CFO bot escalates.
• IPO/buyout-stage SOX controls — that's the CCO bot's job (Wave 4 Phase B).
• Cap-table changes — that's Head of IR (Wave 4 Phase B).

Verification (Wave 4.1)

1. Synthetic 7-day Stripe data → burn multiple computed correctly (within ±0.01x of hand-calc)
2. Burn multiple drops 0.4 → 1.6 between cycles → alert fires + draft posted to review chat
3. $500 spend request → auto-approves, audit row written
4. $5000 spend request → routes through draft_review, status pending, NO real send
5. Daily brief assembles in <30s with all 11 businesses' metrics
6. Brief posts through pii-redactor — no raw vendor names if flagged
7. cfo module compiles + imports clean alongside existing swarm/*

Out of scope (Wave 4.1)

• Real Stripe + Xero wire-up — engine ships against a pluggable metrics_provider callable; production wire is Wave 4.1b
• 12-week burn projection ML — uses linear extrapolation in v1
• Multi-currency consolidation — assumes USD; flagged for Wave 4.2 if non-USD businesses surface

References

• Blueprint: ~/Pi-CEO/Senior-Agent-Operations-Blueprint-2026-05-02.md §Role 2 CFO
• Parent ticket: RA-1850 (epic RA-1849)
• Margot research (2026-05-02): "burn multiple <1.0x; AI-native target <0.5x; gross margin floor 85%; NRR 120% B2B"
• HITL gate substrate: swarm/draft_review.py (RA-1839, pii-redactor wired RA-1839 today)