Opinion
CFOs face biggest OBBBA tax risk at state level
《一项大而美的法案》（OBBBA）于2025年7月4日签署，追溯至2025年1月1日生效，为联邦层面带来多项税收减免。然而，各州并非自动跟随联邦税法，部分州选择部分或全部不采纳，导致企业实际获得的州级优惠远低于预期。本文分析各州合规现状、结构性原因及CFO应采取的应对措施。
5 questions every CFO should ask before an AI bet
Corporate spending on AI continues to grow, and CFOs face the challenge of evaluating complex technology budgets and uncertain returns. This article suggests that financial leaders ask themselves five questions before investing: whether the workflow will still exist in the future, what the true costs are, whether new supplier concentration risks are introduced, how cybersecurity is factored in, and whether speed truly provides a competitive advantage.
Accounting’s next challenge: Guarding what AI can’t replace
With over 40 U.S. states relaxing CPA exam eligibility requirements, enrollment in accounting programs has grown significantly, but AI is replacing the traditional training tasks of junior auditors. Trullion CEO Artie Minson points out that the industry needs to balance AI deployment with talent development, ensuring new accountants build professional judgment by critically questioning AI outputs rather than through mechanical operations.
Finance’s new mandate: Unlocking the story behind the numbers
A decade ago, it was rare for data and analytics leaders to report to the CFO, but today it is increasingly common. Behind this lies a fundamental transformation in the finance function: not only to explain 'what happened,' but also to answer 'why it happened' and 'what to do next.' Amid heightened tariffs, supply chain disruptions, and demand volatility, the finance department is leveraging AI to reposition its value—shifting from producing reports to understanding the business, identifying signals, and making forward-looking judgments.
Tariff refunds: 3 ways to manage corporate risk
As the U.S. tariff and drawback environment and processes continue to evolve, how enterprises handle their specific situations at the initial stage may produce complex and potentially irreversible downstream impacts. A lack of cross-departmental collaboration, inconsistent data, and incomplete documentation can now lead to unexpected financial, tax, and compliance consequences in the future, and related decisions may trap enterprises in a passive position from which it is difficult to escape. This article focuses on three potential pain points—drawback timing, transfer pricing, and Pillar Two rules—to provide a reference for enterprises in addressing tariff drawback and future trade decisions.
Before turning tax work over to AI, ask these 4 questions
The application of generative AI in tax and accounting faces challenges. A 2026 report from the Thomson Reuters Institute shows that only 34% of tax firms use GenAI at the organizational level. General large language models excel at language generation but are not reliable calculators, and they carry risks such as knowledge cutoffs and hallucinations. David Wong proposes four questions to help determine whether AI tools meet professional tax standards.
CFOs crave real-time data. Few are there yet.
This article, written by Rene Ho, CFO of SAP Taulia, points out that despite improvements in data accessibility, most CFOs still rely on Excel for financial analysis, and the implementation of real-time data faces technical and structural challenges. The article analyzes technical debt, differences between large and small enterprises, and how AI technology drives finance from reporting to autonomous action.
AI’s paradox: Skeptical CFOs will help win arms race
Billtrust CFO David Zwick points out that 65% of financial leaders are allocating more than 10% of their 2026 budgets to AI, but 59% worry about a bubble. However, skepticism prompts stricter evaluations, and 79% of AI applications have already delivered tangible returns. The true winners are enterprises that integrate AI into existing processes and focus on cash outcomes.
Semiannual earnings will hurt businesses and the economy
Market expectations are rising that the SEC will switch corporate financial reporting to semi-annual, but a practitioner with over 20 years of experience in investment banking and auditing is deeply concerned. He believes that removing the external compulsion of quarterly disclosure will encourage procrastination, allowing problems to accumulate over longer periods. Meanwhile, amid sharp fluctuations in tariffs and oil prices, semi-annual reports would base decisions on severely outdated data. Using Dell as an example—which, after going private, still submitted core metrics to creditors on a quarterly basis—the article argues that the real reform direction should be leveraging AI to achieve more real-time, lower-burden disclosure, rather than weakening transparency.
Breaking the fire-drill cycle in tax compliance
Financial organizations that still rely on manual and periodic processes will remain under pressure during tax compliance cycles. Deloitte's Q4 2025 CFO Signals survey shows that 50% of CFOs rank financial digital transformation as their top priority for 2026, while 49% focus on process automation. Boston Consulting Group has applied AI to high-frequency processes such as invoice processing, cash application, reconciliation, and expense management. Experts believe that embedding AI into core financial processes enables continuous monitoring, real-time variance analysis, and policy-aligned execution, thereby replacing reactive 'firefighting' compliance with a resilient, continuous approach.