Who Owns the Finance Function?

Capital arrives with a set of providers attached: a fund administrator, an auditor, a tax preparer, counsel, a registered agent, a lender. Each one is competent inside its own scope. What rarely gets assigned is the work between them: the review before numbers reach investors, the technical accounting judgment when providers disagree, and a single view of how the entities tie together.

This paper maps who does what in a multi-party structure, where those structures tend to break, and why the finance function needs a defined owner.