2026 Edition

CFO Survey: Fully Embedded AI in Finance Jumps 91% YoY

Consero surveyed 102 PE/VC-backed finance leaders on AI adoption and ROI, the financial close, investor priorities, transaction expectations, and the structural barriers that still gate finance transformation.

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In collaboration with Cascade Insights

About this Report

The only 2026 benchmark built for investor-backed finance leaders.

For CFOs, VPs of Finance, operating partners, and investors at PE- and VC-backed companies, $20M–$500M revenue. Use it to pressure-test AI ROI, close speed, headcount, and transaction readiness against 102 directly comparable peers — and to make the case to your board for what to fund next.

102Finance leaders
71%CFOs · 29% VP Finance
55 / 45PE / VC mix
5Industries surveyed

Executive Summary

Consero's 2026 report highlights that the financial landscape for investor-backed companies is defined by a significant deployment gap. While AI adoption has reached 97% — with 76% of CFOs seeing ROI within a year — the promised strategic shift remains elusive.

97%
AI adoption in finance departments
Near-universal across investor-backed firms
Share
76%
See AI ROI within 12 months
Only 3% of leaders skeptical of payoff
Share
45%
Trapped in the "Efficiency Gap"
Spending 60%+ of time on manual tasks
Share
99%
Expect material transaction in 2026
Equity raise, acquisition, or sale
Share

We Are in a Critical Interim Period

Despite fully-embedded AI adoption doubling, structural barriers like data readiness (33%) and scaling challenges (31%) prevent full deployment. This has trapped 45% of financial leaders in an "efficiency gap," spending over 60% of their time on manual tasks. Consequently, keeping finance operations aligned with the rapid pace of growth has emerged as the #1 risk concern.

The 2026 CFO Mandate: Foundations Before Scale

To bridge this gap, smart leaders are prioritizing foundational stability to meet investor demands for value creation. Rather than rushing toward an exit — which ranks as the lowest priority — CFOs are optimizing cash flow and reshaping teams with data-centric talent. As 99% of leaders prepare for material transactions this year, the mandate is clear: invest in operational foundations and talent now to ensure sustainable growth.

Key Findings: The 2026 Data at a Glance

The trajectory of the finance function is accelerating toward automation
75%+
AI investments achieve positive return within 12 months
Only 3% of leaders skeptical of future payoffs
Share
42%
Broadly or Fully Deployed AI
Doubled since 2025 — broad deployment accelerating
Share
33%
Cite Data Readiness as a Roadblock
Closely followed by scaling from pilot to enterprise (31%)
Share
57%
CFOs Skewed Toward Ops Work
Unchanged since 2022 despite AI investments
Share
#1
Investor Priority: Revenue Growth (51%)
Tied with cash flow & EBITDA expansion at 50–51%
Share
99%
Expect Material Transaction in 12 Months
50% YoY surge in add-on acquisitions
Share
#1–3
Top Finance Function Priorities are Foundational
1. Cash Flow & Working Capital · 2. Data Infrastructure · 3. Faster Close
Share
48%
Expect exit via private sale or going public
Yet building an exit-ready finance function is their lowest priority
Share
#1 Risk in 2026: Scaling finance operations to keep pace with growth (34%) — outweighing audit readiness and cybersecurity.
Share

Value Creation: The 2026 CFO Mandate

Investor-backed CFOs navigating an interim period of competing demands

Aggressive investor demands for growth must be balanced against the need to rebuild the finance "engine." While the long-term goal is strategic leadership, current priorities are dictated by a mandate to fix foundational data and operational gaps before scaling.

Fast Closes, Lagging Automation

65%
Close within 9 days
Organizations completing monthly close
Share
27%
Still rely on spreadsheets
Primarily for reconciliations or adjustments
Share
13%
Fully-automated close process
Investor-backed firms that have achieved it
Share

Competing Investor Mandates

Investors have set nearly equal priorities across four major pillars, forcing CFOs to balance short-term and long-term goals simultaneously:

Top investor priorities (% of CFOs ranking as top priority)

  • Revenue Growth 51%
  • Cash Flow Optimization 51%
  • EBITDA / Margin Expansion 50%
  • Digital Transformation 50%
Share

This forces financial leaders to prioritize foundation building (cash flow and infrastructure) rather than more strategic initiatives. CFOs cite balancing short-term financial targets with long-term strategic investments as their number one challenge in meeting investor expectations.

CFO Finance Function Priorities (ranked)

1
Cash Flow & Working Capital Optimization
2
Better Data Infrastructure and Analytics
3
Faster, More Automated Financial Close
4
Adopting AI & Automating Finance Processes
"We focus spending on projects that bring quick revenue while still funding tools supporting future growth." — Survey Respondent, Investor-Backed CFO

CFOs' ranked priorities — with infrastructure and automation at #2 and #3 and AI at #4 — show they are working on building out a foundation that is ready for AI deployment.

AI Adoption Moves From Pilots to Broad Deployment

The transition from experimental AI pilots to enterprise-wide integration is accelerating

While adoption has reached near-universal levels, the focus has shifted toward high-utility applications that deliver measurable returns.

97%
Active in AI
Up from 76% in 2025
Share
42%
Fully Embedded AI
Doubled since 2025
Share
43%
Gen-AI Assistants & Forecasting
Using Gen-AI assistants and AI forecasting tools
Share
87%
Increasing Finance Headcount
AI augments staff rather than replacing them
Share

Top AI Use Cases in Finance (2026)

% of finance teams currently using AI for each use case

Management Reporting & Variance Analysis32%
Data Extraction & Document Processing31%
Financial Forecasting & Scenario Planning30%
AP/AR Automation27%
Expense Management & Policy24%
Share Chart

Financial Leaders See AI ROI Within a Year

The financial justification for AI is settled

Time to AI Payback

The financial justification for AI is settled: 70% of CFOs see payback within 12 months, with 23% of CFOs seeing payback in as little as 3–6 months.

70%
See AI payback within 12 months
The financial justification for AI is settled
Share
23%
See payback in 3–6 months
Rapid ROI for early-deployment teams
Share
21%
Measure ROI via reduced manual hours
The #1 ROI metric for finance AI
Share
19%
Measure ROI via productivity gains
Per-employee productivity uplift
Share
Fastest ROI: AI for Audit Preparation & Controls pays for itself within 3–6 months — the fastest ROI of any use case.
Share

Highest ROI by Use Case — % Achieving Payback Within 6–12 Months

Share of finance teams seeing payback within 6–12 months, by use case

Management Reporting & Variance Analysis53%
Financial Forecasting & Scenario Planning40%
Data Extraction & Document Processing39%
Share Chart

How ROI is Measured

Financial leaders measure success of AI initiatives through the reduction of manual hours (21%) and productivity gains per employee (19%), suggesting that AI is being used to augment existing teams rather than replace them.

Future Investments

Organizations are not backing down on AI investments. Nearly 3 in 4 organizations plan to increase their AI investment by at least 5–20% within the next year.

Data Readiness & Scaling Challenges Hinder AI Potential

While the desire to automate is universal, structural blockers prevent a full strategic pivot

This study uncovered four structural impediments that hinder AI adoption across the finance function. Data readiness — specifically quality, accessibility, and completeness — is the primary roadblock at 33%, followed by the difficulty of scaling successful pilots into enterprise-wide rollouts at 31%. These hurdles are compounded by unclear prioritization and siloed systems (28% each) that prevent the seamless integration required for sophisticated automation.

Top AI ROI Blockers

ImpedimentImpact
Data Readiness Gaps (Quality, accessibility, completeness)33%
Scaling Challenges (Pilot-to-enterprise failure)31%
Unclear Use Case Prioritization28%
Siloed Systems28%
Share Chart

When examining top-tier initiatives like management reporting and financial forecasting, a lack of internal skills emerges as a critical secondary barrier. This skills gap likely drives the surge in headcount noted in the study; rather than replacing staff, CFOs are hiring specifically to fill the analytical voids necessary to support AI augmentation.

AI Disruption Concerns

68%
Of CFOs feel more concerned about AI
Disrupting their business model than a year ago
Share

Concern is Highest In:

% of CFOs more concerned about AI disruption than 12 months ago, by industry

Software / Tech Vendors84%
Healthcare Technology63%
Investment Management63%
E-commerce50%
Share Chart

E-commerce is split, with 50% being more concerned about AI disrupting their current business model. Only consulting and professional services leaders feel about the same about AI disruption in 2026.

Transaction Expectations Are High

The pressure on finance operations has reached a breaking point

With 99% of firms expecting at least one material transaction (equity raise, acquisition, or sale) in the next 12 months, the pressure on finance operations has reached a breaking point.

50%
Pursuing Add-On / Bolt-On Acquisitions
Doubled year-over-year
Share
44%
Attempting Sale or Recapitalization
Nearly half exploring liquidity events
Share
43%
Prioritizing Equity Raises
Capital formation back in focus
Share
LAST
Exit Readiness ranked in priorities
Despite 48% expecting an exit
Share

Expected Material Transactions (2026)

% pursuing each transaction type in next 12 months

Add-on Acquisitions50%
Sale / Recapitalization44%
Equity Raises43%
Strategic Partnerships35%
Platform Acquisitions34%
Debt Financing33%
Share Chart

The Move to Embedded Partners

To manage this surge, 87% of CFOs utilize third-party Finance & Accounting (F&A) partners. However, the way they use these partners has shifted. Outsourcing is no longer just for project-based M&A support; the companies looking for M&A transaction support from partners has dropped by over half since 2024. Instead, they're looking for operational infrastructure support.

Partner Usage: What CFOs Outsource (2026)

% of CFOs using F&A partners for each function

Operational & Management Reporting · Doubled since 202451%
Cash Flow Management · Steady over 2 years48%
Financial Due Diligence · Steady over 2 years47%
Staff Augmentation43%
Revenue Recognition42%
Audit Prep39%
Fractional CFO39%
M&A Transaction Support · Dropped >50% since 202425%
Share Chart

To meet investor priorities, financial leaders are handling more strategic initiatives in-house: growing revenue and expanding margins. They're turning to partners to help them double down on getting operations in order by providing buttoned-up financials.

Nearly Half of CFOs Expect to Exit, But are Prioritizing Elsewhere

A critical misalignment has emerged in 2026

A critical misalignment has emerged: while investor-backed finance leaders anticipate major transactions, few are actively preparing for them.

48%
Expect to sell privately or go public within 12 months
Anticipating an exit this year
Share
28%
Excited about meeting exit & fundraising timelines
A minority feel ready for the transaction
Share

Despite these expectations, Exit Readiness ranks as the dead-last priority for the finance function. CFOs are currently so focused on fixing the foundational engine and mitigating risks that they are deferring the preparation required for a final departure.

CFOs Are Focusing on Foundations to Mitigate Scaling Risks

While 99% of leaders expect a material transaction this year, the lack of active preparation creates significant vulnerabilities:

27%
Already struggle to balance short-term targets with long-term investments
A sudden exit adds intense pressure
Share
34%
Cite scaling finance ops to keep pace with growth as the #1 risk
Even overtaking audit readiness and cybersecurity
Share
32%
Cite financial controls in rapid growth as a top risk
Maintaining controls as the business scales
Share
32%
Cite audit readiness as a top risk
Without clean books, due-diligence loses leverage
Share
31%
Cite cybersecurity as a top risk
Now ranking below scaling and audit
Share
29%
Cite AI outpacing workforce skills as a top risk
Workforce skills not keeping up with automation
Share
Strategic Recommendation: Investor-backed CFOs should begin exit preparation 12–18 months ahead of an anticipated sale. By integrating readiness into daily operations rather than treating it as a final hurdle, leaders can move from a reactive posture to a position of strength when an offer arrives.

The Path Forward

Three critical actions for the 2026 CFO

The 2026 data indicates that the "Future CFO" must be as much a technologist and data architect as a financial steward. To move from operational anchor to strategic leadership:

01

Solve the Data Gap First

Before increasing AI spend, address the quality and accessibility of core data. AI ROI is capped by the cleanliness of the underlying systems. With 33% citing data readiness as the #1 blocker, this is the foundational priority.

02

Outsource to Elevate

Leverage F&A partners to manage the 6–9 day close and routine reporting. This is the only proven way to reclaim the 60% of time currently lost to transactional work — freeing CFOs for strategic decisions.

03

Hire for Systems Fluency

Shift recruitment toward candidates with SQL, BI, and ERP proficiency. The era of the Excel Power User is being replaced by the era of the Data Architect — and skills gaps are already impeding AI deployment.

By fixing the operational engine now, investor-backed CFOs can ensure they are ready for the transactions — and the disruptions — that 2026 will undoubtedly bring.

Download the 2026 CFO & Finance Leaders Survey

Insights from 102 PE/VC-backed finance leaders — AI adoption and ROI, transaction expectations, the F&A partner shift, and the 2026 mandate, in one report.

Download the 2026 CFO Survey (PDF)

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