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Executive insights
Five trends reshaping the finance leader’s agenda
CFOs are stepping into 2026 as enterprise strategists and architects of reinvention. You’re charting a course through shifting regulations, evolving trade dynamics, and rising expectations from your board, investors, regulators, and your people. The pressure is on to prove returns on AI and digital investments, build teams ready to adapt—again and again—and help advance sustainability efforts. The challenge? Maintain financial confidence while shaping an enterprise that thrives through disruption.
CFOs are operating at the center of disruption—managing economic volatility, shifting trade and tax policy, and rapid advances in AI and emerging technology. They’re also tightening capital discipline and preparing for new regulatory demands. The issue isn’t any single change but the speed and overlap of all of them. Understanding where value is moving, how regulatory shifts may rewire supply chains, and how stronger data, AI and risk analytics can sharpen decisions is essential to staying ahead.
[58%] of CFOs are increasing focus on cash and liquidity forecasting to adjust planning in today’s volatile environment
Source: PwC Pulse Survey, May 2025
New business models are emerging from unexpected places. AI is redrawing industry lines. And what used to be vertical-specific challenges are now enterprise-wide decisions—shaped by regulation, data, and accelerated transformation. For senior executives, especially CFOs, the question is no longer if to pivot but where, how fast, and on what terms.
Today’s finance leaders are navigating unfamiliar terrain. Funding innovation, supporting resilience, managing risk—often all at once. The most effective go beyond cost control to architect value creation across the enterprise. That means not only linking finance with strategy, tech, and talent, but attracting and developing the next generation of finance professionals. It also requires aligning capital allocation with enterprise goals to confirm growth strategies, and meet evolving stakeholder expectations and regulatory demands. And through it all, they stay focused on one outcome: delivering expected value.
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[$7.1 trillion] in revenue will shift this year as companies reinvent business models to unlock growth
Source: Value in Motion
Finance expectations keep climbing—faster forecasts, sharper insights, tighter controls—even as teams manage fragmented data and shrinking budgets. The pressure isn’t to perform, but to transform.
Finance is being reconfigured for speed, visibility, and cross-functional decision-making. What were once siloed functions—accounting, FP&A, treasury and audit—now require tighter coordination to keep pace with strategic demands. Controllers are stepping beyond the ledger to help deliver real-time insights that support planning, risk decisions, and AI adoption. Strategic planning depends on operational accuracy and teams upskilled in analytics, automation, and scenario modeling. Investment decisions demand real-time visibility. And AI raises the bar on speed and accountability.
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Top quartile organizations have reduced the cost of finance to 0.55% of company revenue
AI is reshaping finance from the inside out, and CFOs are focusing where precision matters most—process controls, compliance, and the back office. It enhances accuracy in reconciliations and exception handling while freeing teams from manual tasks that slow close cycles and increase risk.
Agentic AI is also shifting how work gets done. In FP&A, AI powers real-time scenario planning, while in procure-to-pay it autonomously matches purchase orders and processes invoices—cutting cycle times by up to 80%.
But speed isn’t enough. To scale AI with confidence, CFOs are embedding controls, proving ROI, and earning board-level trust. They’re building in responsible AI—and helping make sure models are transparent, explainable, and compliant. The most advanced teams are beyond simply automating. They're making faster, smarter decisions with less risk and more impact.
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[Up to 40%] improvement in forecasting accuracy and speed when finance teams deploy AI agents
Source: PwC’s AI Agent Survey, May 2025
CFOs face a new kind of disruption—shaped by US tax reform debates, tariff shifts, and the mainstreaming of digital assets. Leading teams are stress testing capital allocation and liquidity as corporate tax changes and cross-border rules could reshape cash flow. They’re also mapping tariff impacts and supply chain dependencies, with boards pressing for visibility into second- and third-tier risks, especially around vendors.
At the same time, digital assets like crypto and blockchain are no longer fringe. Boards expect CFOs to anticipate how adoption, regulation, and market volatility could shape payments, accounting treatment, and treasury operations. Resilient finance functions are embedding governance frameworks, building policy scenarios, and setting triggers that allow them to reset strategy in real time. The result: Clarity on how today’s policy and technology shapes tomorrow’s performance.
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[57%] of CFOs cite economic policy as a top-3 factor affecting short-term strategy changes
Source: PwC Pulse Survey, May 2025
Finance has always been more than bookkeeping—it’s the foundation for performance. For CFOs, that starts with the fundamentals like strong internal controls, reliable reporting, and a high-quality audit. But expectations now extend further. Investors, regulators, and boards press for greater financial transparency into how businesses create long-term value—and they look to finance to provide it with confidence, from the integrity of reporting to the credibility of nonfinancial disclosures.
Sustainability is also broadening the lens on performance. By applying the same rigor to sustainability data as financials—confirming it’s reliable, decision-ready, and audit-backed—CFOs can elevate insights into strategy. Done right, this approach strengthens disclosures, attracts capital, informs investment, and drives growth. In today’s environment, measurable rigor leads to measurable performance.
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