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What if you have an applicant for CFO that wants to be classified as independent contractor instead of an employee? This isn't a temporary position and is replacing a previous CFO employee. This applicant is currently doing contract COO work for a related company, so he would be working f/t for us and our related company. I know there is a trend for contract CFOs but usually for small companies that can't afford f/t CFO employee, or is for a transitional period of time. Is there any liability if we hire him as a contractor as he requested if we have an IRS or DOL audit that was not instigated by the contractor?