The CFO role is undergoing structural change. Finance leaders are no longer confined to guardianship and reporting. They are increasingly expected to shape strategy, guide investment and enable faster, more intelligent decision-making across the business.
In 2026, the most effective CFOs will not simply support transformation. They will lead it.
The rise of progressive finance
Modern CFOs operate at the centre of the organisation, with a uniquely cross-functional view of how money moves. That perspective positions finance as a strategic driver of business modernisation.
This shift reflects the emergence of ‘progressive finance’: a model in which financial expertise, technology and operational insight combine to power better business outcomes.
Under this model, finance teams move beyond reactive reconciling and manual controls. They embed data into everyday decisions, align investment with long-term objectives and act as a strategic co-pilot to the CEO.
Progressive finance leaders typically focus on three priorities:
- Connecting financial and operational data to improve decision quality
- Aligning technology investments with measurable business outcomes
- Strengthening cross-functional collaboration to accelerate execution
This is not a departure from financial discipline. It is an expansion of it.
AI adoption with governance at the core
Artificial intelligence is now central to modernisation strategies in finance. Adoption across UK businesses has reached 74% as of December 2025, with technology, finance and healthcare leading the way.
For CFOs, AI is not an experimental initiative. It is a lever for efficiency, accuracy and competitive advantage.
Applied effectively, AI can streamline reconciliation, enhance forecasting and surface risk patterns in real time. It enables finance teams to shift from manual administration to higher-value analysis and advisory work.
However, innovation without governance introduces material risk. AI-powered financial fraud is an emerging concern, with 74% of UK finance leaders reporting worries about employees using AI to generate fraudulent financial documents and receipts, according to Soldo research.
Strategic CFOs respond by placing governance at the centre of AI adoption. This includes:
- Embedding proactive controls directly into financial workflows
- Establishing clear accountability frameworks for AI usage
- Selecting tools designed with compliance and auditability in mind
When governance is integrated by design, finance teams can increase agility without compromising control.
Modernising operations for agility and profitability
While every organisation’s transformation journey differs, a consistent objective unites finance leaders: building more agile, cost-effective and profitable operations.
Modernisation often begins with eliminating friction in day-to-day processes, particularly across decentralised spending, approvals and reporting.
By replacing manual, fragmented systems with connected, automated workflows, CFOs gain:
- Real-time visibility over spend and cash flow
- Faster month-end close and improved forecasting accuracy
- Greater control over decentralised spending
- Stronger alignment between budgets and strategic priorities
These improvements do more than reduce administrative burden. They create the operational foundation required to scale responsibly.
From financial guardian to strategic co-pilot
The CFO role no longer aligns with a rigid set of responsibilities. Across industries, finance leaders are participating in broader board-level discussions, influencing technology strategy and shaping long-term growth plans.
The CFOs who will define 2026 are those who combine disciplined oversight with forward-looking leadership. They challenge assumptions, translate data into action and ensure that innovation delivers measurable value.
Modernisation is not a single initiative. It is an ongoing commitment to clarity, control and intelligent growth.
Ready to modernise your finance function? Discover how Soldo helps CFOs embed proactive controls, improve visibility and power progressive finance.
By strengthening governance, embracing intelligent automation and aligning finance more closely with strategy, CFOs can position their organisations to move faster, operate smarter and compete with confidence in 2026 and beyond.
