The CFO’s Role in 2025: Strategic Balance Between Uncertainty, Artificial Intelligence, and International Expertise
- Jason Doucet
- 17 minutes ago
- 5 min read
Introduction
The CFO’s function is evolving rapidly, shaped by economic uncertainty, increasing regulatory demands, and accelerated digital transformation. Whether leading a multinational or an ambitious SME, today’s CFO is far more than a guardian of the numbers: they are a strategist, a technology leader, and a key player in international expansion. Recent studies from PwC, Deloitte, KPMG, Bain & Company, and EY confirm that expectations for CFOs have never been higher, both in terms of innovation and organizational resilience.
Key Challenges Facing CFOs – Insights from Practice and Research
Economic Volatility In my experience, companies consistently struggle with forecasting and budgeting—even in stable times. During periods of uncertainty and rapid change, these challenges are magnified. Finance teams often find themselves revisiting assumptions, reworking budgets, and trying to anticipate the unpredictable. EY’s research emphasizes that volatility is now a constant, requiring CFOs to adopt more agile and resilient approaches to forecasting and planning, including scenario modeling and strategic risk management.
Regulatory Complexity Organizations may not only lack internal resources with the necessary experience, but often the finance leaders themselves are navigating unfamiliar territory. I’ve seen firsthand how regulatory changes—whether in tax, ESG, or cross-border compliance—can overwhelm teams. EY’s Tax and Finance Operations Survey finds that the implementation of global minimum taxes is the most significant legislative change impacting organizations, with many leaders feeling underprepared. Building internal expertise and staying proactive is critical, yet many companies are still playing catch-up.
Digital Transformation Pressure Digital transformation is a major opportunity, but it’s also a struggle for organizations where continual improvement and innovation are not part of the underlying culture. I’ve worked with teams who see technology as a “project” rather than an ongoing journey. EY’s research highlights that while technology transformation is a top priority, traditional mindsets and back-office behaviors often slow progress. Embedding digital thinking into the DNA of the finance function is a challenge that requires leadership, patience, and a willingness to rethink legacy processes.
Talent and Cybersecurity Shortages in data analytics and AI governance skills, coupled with rising cyber threats, require CFOs to strengthen the resilience of their teams and systems. Deloitte, PwC, and EY all identify these issues as major obstacles to finance department performance. EY’s research further stresses that successful finance transformation depends not just on technology, but on people—communication, collaboration, and leadership alignment are critical.
How Artificial Intelligence Adds Value
Forecasting and Dynamic Planning AI-powered predictive models analyze vast amounts of financial and market data, enabling CFOs to generate more accurate forecasts and simulate multiple scenarios. This helps organizations anticipate risks such as inflation, currency fluctuations, and supply chain disruptions. Bain & Company observes productivity gains of up to 20% in financial services thanks to generative AI. EY’s own finance team is piloting agentic AI solutions for FP&A, using driver-based forecasting and scenario planning to improve accuracy and agility.
Automation of Routine Tasks AI automates reporting, accounts payable, and anomaly detection, freeing up time for strategic initiatives. KPMG notes that 57% of finance leaders report ROI from automation exceeding expectations. EY research shows that 97% of senior business leaders investing in AI report positive ROI, with gains in operational efficiency, productivity, technology updates, and cybersecurity.
Risk Management and Compliance AI tools continuously monitor transactions and regulatory changes, flagging potential compliance risks and optimizing tax positions. They can also track ESG metrics, ensuring organizations meet evolving standards. PwC and EY emphasize the importance of responsible practices and rigorous controls to ensure financial reporting reliability.
Decision Support AI-driven dashboards provide real-time analytics for capital allocation, investments, and performance tracking, enabling finance leaders to make faster, more informed strategic decisions. By leveraging these insights, organizations can respond more effectively to changing market conditions and optimize their financial outcomes.
Strategic Resource Allocation AI helps CFOs identify cost-saving opportunities, optimize working capital, and prioritize investments that drive growth. By analyzing historical and real-time data, AI can recommend resource allocation strategies that align with business objectives.
Talent and Cybersecurity Management AI can assist in identifying skill gaps within finance teams and recommend targeted training. It also strengthens cybersecurity by detecting unusual patterns and potential threats in financial systems. EY’s research highlights that data infrastructure is a bottleneck—stronger data management accelerates AI adoption and impact.
International Expertise: The Human Edge
While AI is transforming the finance function—automating routine tasks, analyzing vast datasets, and providing powerful decision support—it cannot fully replace the nuanced judgment, contextual understanding, and relationship-building required for certain cross-border challenges. For example:
Navigating multi-jurisdictional tax and compliance requirements: AI can analyze regulations and flag risks, but interpreting ambiguous rules, negotiating with authorities, and adapting to sudden regulatory changes often require experience, intuition, and local relationships.
Managing currency and treasury risks: AI can model scenarios and recommend hedging strategies, yet deciding when to act and weighing qualitative factors—such as geopolitical events—still relies on human judgment.
Selecting market entry models (such as Employer of Record): AI can compare options and simulate outcomes, but understanding cultural fit, legal nuances, and long-term strategic implications is best done by experienced professionals.
Ensuring cultural and operational integration for global teams: AI can flag potential integration issues and suggest best practices, but building trust, managing change, and aligning teams across cultures are deeply human tasks.
Leading consultancies and industry research agree: the most successful organizations harness both AI’s analytical power and human expertise. The future of finance leadership lies in combining technology with the experience, adaptability, and interpersonal skills that only people can provide.
Practical Recommendations
Invest in AI tools for forecasting and compliance, while leveraging human expertise
Build internal knowledge of international markets and regulations
Upskill your finance team in data literacy and AI governance
Develop a risk management framework that integrates technology and global best practices
Foster a culture of continual improvement and collaboration across the finance function
Conclusion
Preparing the finance function for 2025 means finding the right balance between technological innovation and human expertise. CFOs who combine artificial intelligence with a strategic international vision—and a willingness to challenge legacy thinking—will be best positioned to turn uncertainty into opportunity.
If your organization is navigating uncertainty, digital transformation, or international growth, Doucet Global Strategies can help. Discover how our experience in strategic finance and our insights on leveraging AI and cross-border expansion can support your next step—connect with us today.
Sources:
Deloitte: 1Q 2025 CFO Signals survey
KPMG: AI adoption across Finance functions achieves standout levels of ROI
Bain & Company: AI in Financial Services Survey Shows Productivity Gains Across the Board
EY: Digitizing finance: CFOs spearhead tech-driven evolution | EY - Global
EY: CFOs as Value Architects: Driving long-term value | EY - Global
About the Author
Jason Doucet - Principal Advisor & Founder, Doucet Global Strategies
Jason Doucet, CPA, is the founder of Doucet Global Strategies, a consultancy specializing in strategic advisory for globally operating organizations. With deep expertise in international business, cross-border taxation, and governance, Jason supports multinational enterprises, NGOs, and institutional investors with high-level, tailored solutions.
