TaxCalendar-year 2025 corporate returns are due on extension in mid-October, but the international provisions CFOs must sign under, from section 898 to section 987, remain proposed rather than final.
Boards are spreading risk oversight beyond the audit committee, leaving finance to reconcile the same numbers for several committees just as the SEC moves toward charging individuals.
CFOs are cutting junior headcount and buying seniority in the 2027 plan, and the hiring market is already pricing in the shortage of leaders that decision creates.
Record money market fund balances sit on a short-end market the Fed has repeatedly had to support, and the September quarter-end repo print is the test treasurers should be writing into policy.
Gartner has raised its 2026 IT spending forecast three times in six months, and the increases are coming from compute, memory and integration labor rather than new initiatives finance approved.
As states extend sales tax to software, digital goods and targeted advertising, CFOs at AI-enabled businesses are accruing indirect tax exposure on revenue they never classified as taxable.
Fewer corporate actions do not mean less personal exposure. The 2026 enforcement recalibration points at named officers, certification support and the evidence behind materiality calls.
The average age of a newly hired CFO dropped nearly four years in 2026, the youngest cohort since 2016, and the gap with incoming CEOs has almost disappeared.
AI, cloud consumption and growth-function headcount are the fastest-moving lines in the plan, and none of them have a representative prior-year actual to grow off.
FASB's ASU 2024-03 forces public companies to break out inventory purchases, compensation, depreciation and amortization by caption, just as the SEC moves to shrink the rest of the 10-K.
The board is revisiting where and how often goodwill gets tested, and a shift to trigger-based testing at a higher unit level would hand finance teams a controls project, not a workload cut.
Big Four deficiency findings improved in the 2025 inspection cycle just as the board that produces them runs under an acting chair, giving finance chiefs better data and a less predictable regulator.
AI, cloud consumption and growth-function headcount are the fastest-moving lines in the plan, and none of them have a representative prior-year actual to grow off.
CFOs are asking planning teams to fund expansion and hit savings targets inside the same 2027 budget, and after two years of tooling purchases the FP&A stack is now a line item too.
The CFO Survey shows tariff-exposed firms internally modeling growth close to 1.6% while the broad sample edges toward 2.1%, which makes a single house macro assumption a planning defect.
CFOs are cutting junior headcount and buying seniority in the 2027 plan, and the hiring market is already pricing in the shortage of leaders that decision creates.
The average age of a newly hired CFO dropped nearly four years in 2026, the youngest cohort since 2016, and the gap with incoming CEOs has almost disappeared.
Boards are bolting operations onto the finance seat at speed. The title is the clearest path to CEO on record, but without carve-outs and a named deputy it is a blame magnet.
Boards are spreading risk oversight beyond the audit committee, leaving finance to reconcile the same numbers for several committees just as the SEC moves toward charging individuals.
Fewer corporate actions do not mean less personal exposure. The 2026 enforcement recalibration points at named officers, certification support and the evidence behind materiality calls.
An unauthorized AI tool inside one bank produced what lawyers identify as the first Item 1.05 disclosure, putting an asset finance never bought on the CFO's materiality clock.
Calendar-year 2025 corporate returns are due on extension in mid-October, but the international provisions CFOs must sign under, from section 898 to section 987, remain proposed rather than final.
As states extend sales tax to software, digital goods and targeted advertising, CFOs at AI-enabled businesses are accruing indirect tax exposure on revenue they never classified as taxable.
Treasury's second package of proposed corporate alternative minimum tax rules is not expected until 2027, which means a third year of 15% book minimum tax positions built on interim IRS notices.
Gartner has raised its 2026 IT spending forecast three times in six months, and the increases are coming from compute, memory and integration labor rather than new initiatives finance approved.
OpenAI's finance organization is writing its own close and reporting tools with AI assistants, and most companies have no policy covering who reviews that code or whether auditors will test it.
AI use in forecasting jumped to 76% of finance organizations, but just 35% can measure the return, leaving vendors to define the yardstick CFOs will be judged against.
Record money market fund balances sit on a short-end market the Fed has repeatedly had to support, and the September quarter-end repo print is the test treasurers should be writing into policy.
Treasury's GENIUS Act rulebook is now published, the compliance clock is short, and most finance chiefs still have no written position on holding or sending payment stablecoins.
With the long bond above 5.2% and a September Fed cut priced in, treasurers face a steepening curve that breaks the wait-for-cuts refinancing plan most boards approved two years ago.
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