Five trends shaping the CFO’s agenda in 2026

In 2026, Australian CFOs are operating at pace. Business confidence is returning. AI is moving from experimentation to execution. Major regulatory reforms are reaching key reporting milestones. And geopolitical, cyber and climate shifts are reshaping markets in real time.

What matters most isn’t any single disruption. It’s the way these forces overlap, compound, and move value across the economy—shaping new business models and revenue lines. From capital allocation and productivity to risk, regulation and leadership capability, the finance agenda is expanding fast.

Against this backdrop, five trends are emerging that will shape how CFOs lead in 2026—where they focus, how they create confidence, and how they help their organisations move faster, with greater insight, and grow.

Only 24% of CEOs in Australia believe their leadership teams are equipped to seize opportunities that arise from disruption; however, 30% are confident in anticipating disruption before it strikes.

^{Source: PwC’s 29th Global CEO Survey}

Where to focus in 2026

Strategy and growth
Fuel growth through strategic capital allocation

Australian CFOs are shifting from reactive problem-solving to future-focused, growth-led agendas. Persistent cost pressures at home sit alongside geopolitical tension and the rapid acceleration of AI, among other trends, challenging long-held assumptions and reshaping markets. New customer needs and preferences are emerging. New competitors are moving in. New business models are taking shape. And the boundaries between sectors are blurring, with our Value in Motion research pointing to US$132.54 trillion in potential value globally through to 2035.

As the finance leader, the question for you is no longer whether to pivot—but where, how fast, and on what terms. That means aligning capital allocation to your organisation’s priorities, so growth strategies stand up to scrutiny, and keep pace with rising stakeholder and regulatory expectations. It means connecting finance to strategy, technology and AI, and talent, so investment decisions, digital priorities and workforce capability move in lockstep. It means attracting and developing the next generation of finance professionals with the data, commercial and strategic skills today’s environment demands. And—while delivering that added value—continuing to safeguard the financial discipline, control and trust the organisation depends on.

47% of Australia’s CEOs are entering new sectors up from last year (30%) and ahead of global (42%)

Source: PwC’s 29th Global CEO Survey

Finance transformation
Lead with insight not just oversight

Beyond managing ongoing cost pressures, expectations of the finance function continue to rise. Australian CFOs are being asked for faster, more accurate forecasts, sharper insights, and tighter controls—despite challenges like data fragmentation and budget pressure. In response, finance functions are being reconfigured for speed, visibility, and cross-functional collaboration. The opportunity to provide deeper insights—as a strategic advisor to the business—has never been greater.

As the finance leader, you can align accounting, FP&A, tax and assurance—to help deliver insights to support business planning, risk decisions, and AI adoption. Likewise, invest in data quality and AI to drive smarter decision-making, keep up with changes in regulatory reporting requirements, and find new ways of creating value. Without it, you’ll likely be challenged to deliver difference makers for your organisation.

Finance for finance—increasing efficiency in traditional finance functions and acting as your company’s scorekeeper—is still important. But finance for business—increasing insight throughout your organisation and being a strategic value creator—can be your key to future growth and success.

Cross industry benchmarks indicate that top quartile organisations have reduced the cost of finance to 0.55% of company revenue

Source: Insights from PwC's 2024 Finance Benchmarking Study

Artificial intelligence
Embed AI into finance delivery

AI is reshaping the finance function from the inside out. CFOs are using it where precision matters most—strengthening process controls, improving compliance, and streamlining the back office. It accelerates close cycles, enhances exception handling, and reduces operational risk. In Financial Planning and Analysis, AI enables real-time scenario modelling. In Procure-to-Pay, it autonomously matches purchase orders and processes invoices—cutting cycle times by up to 80%. Meanwhile, agentic AI—that can act intelligently and autonomously—is being embedded into day-to-day workflows, shifting teams from routine processing to higher-value analysis.

As the finance leader, you can not only prove the value of AI within your own function but earn board-level trust for wider AI adoption. Findings from 29th Global CEO Survey show that while 58% of Australia’s CEOs see AI as crucial to their organisation, only 28% feel their AI investments are enough to meet their goals. This gap underscores the CFO’s role in translating AI ambition into disciplined investment and measurable enterprise value.

58% of Australia’s CEOs see AI as crucial to their organisation, only 28% feel their AI investments are enough to meet their goals

Source: PwC’s 29th Global CEO Survey

Risk and regulatory
Build resilience to disruption

CFOs face a growing web of regulatory and operational exposure—from the ATO and international tax reform, to fluctuating international trade policies, cyber threats, payroll compliance (especially Payday Super), and evolving health, safety and environmental obligations. In response, CFOs are embedding resilience through digital transformation and stronger internal controls, among other measures.

As the finance leader, you can unify finance, planning, supply chain, procurement and operations within a single, AI-enabled ERP ecosystem. With embedded automation and intelligence across the organisation, you can sharpen reporting, de-risk decisions and guide investment priorities. You can also break down silos—and partner more closely with technology and cyber, risk and workforce leaders—so compliance becomes coordinated and proactive, not fragmented and manual. This is especially true of creating an effective Payday Super ‘preparedness’ plan for 1 July 2026, and meeting Pillar Two obligations, where relevant.

The goal isn’t just to manage exposure. It’s to build a finance function that can anticipate change, respond at pace, and protect trust while enabling growth.

Only 21% of Australian organisations are spending significantly more on proactive measures (e.g., monitoring, assessments, testing, controls) than reactive measures (incident response, fines, recovery).

Source: 2026 Global Digital Trust Insights

Financial reporting
Raising the bar on transparency

Finance has always been foundational to performance—safeguarding strong internal controls, reliable reporting, and quality audits. Today, expectations extend further. Investors, regulators, and ASX-listed company boards expect greater financial transparency into how businesses create long-term value. Finance leaders must deliver confidence in both financial reporting and evolving non-financial disclosures. This includes public country by country reporting requirements—effective 30 June 2026—and ASIC-lodged sustainability reports aligned with Australia’s National Greenhouse and Energy Reporting (NGER) framework.

As the finance leader, by applying the same rigour to sustainability data as financials—confirming it’s reliable, decision-ready, and audit-backed—you can elevate insights into strategy. Done right, this can also attract capital, inform investment, and drive growth. In today’s environment, measurable rigour leads to measurable performance.