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The term Virtual means mimicked or close to the real world. That comes as a primary concern when you hear the term - Virtual CFO Solution. Not the genuine CFO of the organization but rather an acting one.
https://vertexconsulting1.blogspot.com/2022/02/are-virtual-cfos-reality-for-start-ups.html
https://vertexconsulting1.blogspot.com/2022/02/are-virtual-cfos-reality-for-start-ups.html