In the new era of Finance Transformation 2.0, the CFO has become the bridge between strategic vision and enterprise delivery. This article explains why the most successful CFOs are now acting as Chief Execution Officers, steering capital, governance, and performance as one continuum.

For CFOs, the final quarter of the year is more than just financial housekeeping — it is the moment of truth where strategy meets execution, and where preparation sets the tone for the year ahead.

Artificial Intelligence (AI) is no longer confined to the hype cycle. By late 2025, organizations worldwide have experimented with AI pilots, yet only a fraction have translated experiments into measurable business value. For CFOs, the critical question is not whether to adopt AI, but how to capture ROI from it.