The SaaS CFO Playbook: Month-by-Month Setup, KPIs, and Board Pack Templates
Collated by Paul Jung, CFA
Curated by Rubric Financial
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Month 0–3: Foundations You Can't Retrofit
- Chart of accounts built for SaaS day one. Separate engineering wages from contractor R&D from cloud spend; each goes on a different line for §41 R&D credit eligibility. Don't lump 'tech expenses.'
- ASC 606 revenue recognition policy written down. Annual contracts billed up-front: cash arrives Month 1, revenue recognized 1/12 per month. Deferred revenue tracked as a separate liability. Without this, your books fail audit.
- ASC 718 stock-based comp expense recorded from first grant. Most SaaS startups skip this; the SBC catches up at audit and produces a 6-figure restatement. Track it monthly from day one.
- Multi-state nexus tracker started. Once you cross $100K revenue in any state, you may have sales tax obligations. The Wayfair-era nexus threshold trips up most SaaS startups by Year 2.
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