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Finance Seat Maturity Model: session worksheet

One page. Four levels. Put a client on the map in about two minutes, and name the single next step that moves them, instead of debating which finance hire they need.

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the Averan EOS finance library Maturity Model
Where is this company today? · Tick the level that describes them
Level ___

The levels are cumulative. You can't manage what you can't trust, and you can't forecast what you can't measure, so the next step is always the one directly above where they sit, never the one they wish they were ready for.

Level 1ReactiveThe books are late and the numbers aren't trusted.
  • Monthly close finishes weeks late, or not at all
  • Scorecard financial numbers are estimates nobody believes
  • Cash is whatever the bank balance says today
  • Decisions get made on gut because the data isn't reliable

Next step: Get a reliable monthly close in place. Nothing else is stable until this is.

Level 2AccurateThe books are clean, but backward-looking.
  • Monthly close lands on a predictable date
  • Financial statements are accurate and trusted
  • Reporting explains what already happened
  • Little forward visibility, no real forecast or cash runway

Next step: Add forward-looking measurables, a 13-week cash view and trusted Scorecard financials.

Level 3ManagedReliable reporting, cash visibility, and real KPIs.
  • Trustworthy Scorecard measurables the team acts on
  • A rolling cash forecast informs decisions
  • Reporting ties to the Rocks and V/TO
  • The leadership team runs the business on the numbers

Next step: Layer in forecasting and decision support, move from managing to steering.

Level 4StrategicForecasting, decision support, and financial leadership.
  • Scenario planning and forecasting guide big decisions
  • Finance actively shapes strategy and capital allocation
  • The numbers support growth bets, hiring, and expansion
  • Finance is a driver of traction, not a constraint on it

Next step: Sustain it, and use finance to pursue the opportunities the Vision calls for.

The four levels

The chain underneath the model

Books → Close → Scorecard → Cash → Insight → Decisions

A company's level is set by the first link that breaks. If the close is unreliable, everything downstream is decoration, which is why a company at Level 1 hiring for strategy usually stays at Level 1 with a more expensive person in the seat.

A facilitation tool from the Averan EOS finance library, an independent finance resource for the EOS community. Free to use and share with clients. Full library and diagnostics at financeforeos.com.

How to use it

Use it when a leadership team is arguing about who to hire before they've agreed on what's broken. Read the four levels aloud and let them place themselves, most teams land a level higher than the evidence supports, and the gap between their answer and yours is the conversation worth having. Then hold them to the single next step for the level they're at.

Pair it with the Finance Readiness Check for the evidence, the interactive diagnostic if they want a scored result, or read the full write-up of the model.

This is a self-assessment tool for discussion, not accounting, tax, or legal advice, and it does not account for your specific circumstances. Decisions about your accounting basis, tax treatment, or financial reporting belong with your CPA or qualified advisor.

Where this leaves your own numbers

If the close lands late, the Scorecard is an estimate, or nobody owns the numbers between L10s, that is the gap the finance seat fills. Start with the readiness check, or talk it through with us.

Book a consult →

Next in the library

These pages are meant to be read in order, and each one assumes the one before it.

Start anywhere

Outside the EOS frame

If you want this done for you

What happens next

The close, the Scorecard and the cash forecast all need somebody accountable for them between L10s. That is what the finance seat is, and it is what we do.

  1. The call, twenty minutesYou describe the business and where the numbers are letting you down. We tell you honestly whether we can help, and what we would start with. No pitch deck.
  2. We look at the fileYou give us read access to the books as they are. We come back with what is wrong, what it will take to fix, and whether the answer is bookkeeping, controller work, or something else.
  3. A written scope and a priceWhat we do each month, what you get, the date it lands, and the fee. Agreed before anything starts, and it does not move without you agreeing it.
  4. Transition, then the first closeAccess, systems, and the opening balances. The first close lands on the date in the scope, and every one after it does too.

Averan is not a CPA firm and does not file taxes. Your CPA keeps that, and we keep the books they file from.