Three years ago, a global manufacturing?company needed a Financial Controller to cover a period of prolonged absence.? Tracy Lewis from the EFM network was hired for the three-month contract.? Tracy is a very experienced Financial Controller with 20 years in industry and lectures in Finance and Management.  During the contract, Tracy collated and presented the monthly financials to the Managing Director with commentary, highlighting material differences between the actual results and the budget, and explaining their significance. The Managing Director had never had a commentary of the company’s financials and immediately recognised the benefits and value of this information – which he could use to make informed business decisions. At the end of the?three months, Tracy’s contract was extended in a supervisory role to review and write new processes for presenting the company’s financial data.  After successfully implementing the new processes and supervising them for a further two years – during which a new accounting system was introduced – Tracy was asked to recruit and handover to a permanent replacement Financial Controller. Tracy’s contract ended before the handover to the new Financial Controller could be completed, but she kept in touch with the company.