What does it mean to be a “future-ready” leader?
That’s one critical question emerging from this era of volatility, when finance leadership needs to evolve as market shifts, regulation changes, and global uncertainty become entrenched norms.
One key takeaway from Wolters Kluwer’s exploration of this question, in its 2026 Future Ready CFO Report, is that in an increasingly unpredictable business landscape, preparedness is no longer enough.
The report reflects insights from more than 1,600 senior finance leaders in 20 global markets.
“The defining characteristic of a future-ready finance organisation is not whether it has modern systems or strategic intent. Those are now expectations,” the report said. “Future readiness is determined by how effectively finance operates as a performance orchestrator when assumptions break down.”
What does becoming a “performance orchestrator” require? According to senior leaders, data analytics and digital fluency (51%); risk management and compliance expertise (49%); and artificial intelligence (AI) automation and literacy (46%) are the top skills.
Additionally, those skills are vital for navigating the top AI concern facing finance leaders, according to the report. Cost versus ROI is the leading concern related to AI adoption, cited by 41% of finance leaders, ahead of data quality (37%), responsible AI governance (34%), losing human oversight (24%), and job displacement (19%).
While finance leaders view AI as both the top opportunity and leading disruption for their organisations, they realise that digital transformation is not a transition they can manage alone.
Competing in a shifting risk landscape
Market volatility adds further complexity to an already mixed view of AI’s potential.
More than 30% express concern about AI’s impact on compliance, data quality, talent gaps, and governance, the report said. At the same time, 60% expect AI and advanced analytics to transform risk management and scenario planning over the next three years.
Global uncertainty is expanding regulatory complexity and opportunity for finance leaders, the report said. More than one-third (37%) identified evolving regulatory and compliance complexity as “a significant force affecting their organisation in the next year”.
Tom Hood, CPA/CITP, CGMA, executive vice president–Business Growth & Engagement at the Association of International Certified Professional Accountants, said all the changes — regulatory, technological, and other — further solidify the importance of a finance leader acting as a strategic risk manager.
“Volatility isn’t a disruption to the CFO role; it’s now a critical part of the environment and the role,” Hood said. “Future‑ready finance leaders embed risk awareness into every strategic conversation.”
In the Wolters Kluwer report, 87% of respondents believe stronger C-suite collaboration would lead to more integrated decision-making, alignment between risk management and strategic investment planning, and a greater ability to respond to disruption.
— To comment on this article or to suggest an idea for another article, contact Steph Brown at Stephanie.Brown@aicpa-cima.com.
