Virtual concept is a completely new concept that helps small business for a period of time by the financial. The virtual CFO plays the role of CFO for the part-time who act as the CFO and provides financial stability as well as maintain the well of the business.Virtual CFO takes care of all the financial function of the organization. It also takes the control of finance and accounting functions. A virtual CFO may assist SMEs with financial consulting, cash flow forecasting, budgeting, accounting rules and procedures, internal control, debt planning, and corporate governance.