Technology Transformation Emerges as a Top Priority for CFOs in 2026: Deloitte Q4 2025 CFO Signals Survey
Surveyed finance chiefs are turning to AI, digitalization, and data optimization to automate operations and boost performance
Key takeaways
- Fifty percent of North American CFOs say digital transformation of finance is their top priority for 2026.
- Automating processes to free employees for higher value work is the leading finance talent priority, cited by 49% of CFOs.
- Eighty-seven percent of CFOs expect AI to be extremely or very important to their finance department’s operations in 2026.
Why this matters
This quarterly report is a barometer of CFO sentiment and forward-looking strategies. Deloitte’s CFO Signals reports offer insight into how the stewards of corporate strategy are thinking, investing and planning for what’s next. This quarter’s report examines CFOs’ top expectations for 2026, with a particular focus on technology transformation, talent strategy and capital deployment.
2026 could present CFOs with an opportunity to exercise their influence on enterprise strategy
Surveyed CFOs appear to be entering 2026 with renewed confidence and a sharp focus on transformation. The CFO Confidence Score rose to 6.6 in Q4 2025 — its highest level since late 2021. The rising confidence can be seen in respondents’ willingness to assume more risk. Nearly 6 in 10 (59%) say now is a good time to be taking greater risks — up substantially from 36% in the third quarter.
The optimistic mood can also be seen in CFO priorities and expectations for 2026:
- Using digital solutions to transform the finance department: Automation remains central to CFOs’ plans, with 50% citing digital transformation of finance as their top priority for 2026. Similarly, 49% say automating processes to free up employees to do higher value work is their top priority for finance talent.
- Going all in on artificial intelligence: AI will likely play a major role in how the finance function functions. Fully 87% of CFOs believe artificial intelligence will be extremely or very important to their finance department’s operations in 2026. Notably, only 2% say it won’t be important.
- Embedding AI agents to enable transformation: More than half (54%) of CFOs say integrating AI agents in their finance departments will be a transformation priority. This likely reflects growing interest in advanced tools to augment workflows and decision-making.
- Renewed focus on changes in customer behavior: 48% of CFOs say that customer behavior and/or demographics will likely be one of the top factors influencing their company’s financial performance this year.
- Promoting from within to keep labor costs in line: Almost half (49%) of surveyed finance chiefs indicate their organizations plan to hire or promote internally to help manage employee costs.
- Looking to do deals: Interest in mergers and acquisitions (M&A) remains strong, with 63% of CFOs reporting greater interest in pursuing deals compared to 2024.
Key quotes
“Many CFOs are looking to advanced technologies — including AI and other automative tools — not only to improve efficiency within finance, but to help their organizations respond more quickly to changing market and customer dynamics. In 2026, uncertainty will likely remain the new normal, but CFOs who laid the groundwork to take advantage of opportunities as they arise will likely be best positioned to thrive, regardless of the economic operating conditions.”
– Steve Gallucci, U.S. leader of Deloitte’s CFO Program
CFO Signals findings align with broader finance leadership trends
The growing emphasis on AI and automation in the “Q425 CFO Signals” report aligns with findings from Deloitte’s “2026 Finance Trends” research. That global survey finds finance leaders embracing these technologies — and their related skills — as they modernize operating models and expand their strategic influence within their organizations.
The full Insights article can be found here.
About the report
Deloitte's Q4 2025 CFO Signals report polled 200 finance chiefs working at businesses in North America with at least US$1 billion in annual revenues. The survey was conducted from Nov. 14 to Dec. 7, 2025. This second release of Q425 data highlights CFOs’ expectations and priorities for the year ahead.
The economic findings for Q4 (released December) revealed an uptick in CFO optimism about current business conditions in Europe, China, and Asia (excluding China). The positive take extended to the North American economy, as well, Thirty-six percent of surveyed finance chiefs believe current business conditions in North America are good. The number was 19% in the Q3 2025 CFO Signals survey. Moreover, 87% of CFOs say they're optimistic about their own companies' financial prospects.
The “Q4 2025 CFO Signals” interactive dashboard is available here.
About Deloitte
Deloitte provides industry-leading audit, consulting, tax and advisory services to many of the world’s most admired brands, including nearly 90% of the Fortune 500® and more than 9,000 U.S.-based private companies. At Deloitte, we strive to live our purpose of making an impact that matters for our people, clients, and communities. We bring together distinct talents, technologies, disciplines, and an ecosystem of alliances to help tackle today’s most complex business challenges and drive long-term progress. Deloitte is proud to be part of the largest global professional services network serving our clients in the markets that are most important to them. Bringing more than 180 years of service, our network of member firms spans more than 150 countries and territories. Learn how Deloitte’s approximately 470,000 people worldwide connect for impact at www.deloitte.com.
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