As CFOs begin planning for 2026, artificial intelligence is likely to remain at the top of their priority lists.

"Entering 2026, the pace of technological disruption, and the reality of what AI can and cannot do, will become clearer," said Myles Corson, global financial accounting advisory, strategy and markets leader at EY, one of the Big Four accounting firms. He said that for finance executives, this means it is crucial to keep a close eye on the data that underpins their AI solutions.

"What data is critical? As data volumes continue to expand, how do you build appropriate structures around that data?" he asked in an interview. "Do you understand how data feeds into your systems and processes?"

Data governance remains key

Over the past year, finding the right use cases for AI has been a focus for business leaders as the technology's capabilities—and weaknesses—have continued to solidify. Corson said that with AI, "we are at a stage in the hype cycle where some of the realities and practical issues are starting to emerge."

Over the past year, the number of companies and solutions using AI has surged, leaving finance executives facing a vast array of potential tools that can help ease manual and time-consuming processes, such as the financial close. However, as AI becomes more deeply embedded in the finance function, concerns about its potential negative impacts are also rising, with inaccurate or fraudulent data and AI-driven "deepfakes" drawing more attention.

As a result, data governance is likely to remain a top consideration for finance executives as they continue to experiment with the technology. "The more disruption you experience, the more you understand the need for high-quality data governance," Corson said.

"There are plenty of reasons why high-quality data, understanding where it comes from, and how it is applied become more important," he said, especially as finance executives continue to navigate economic uncertainty and regulatory and technological change. For example, having a solid data governance framework is essential for the evolving finance function to operate effectively.

Corson said: "There is a lot of discussion about the future finance role—when there may be fewer people entering junior positions, you still need a large number of people with financial experience and organizational knowledge."

Being able to quickly interpret the information AI provides will be crucial, especially because "one lesson learned is that pointing AI at massive amounts of data and trying to synthesize the results is a very time-consuming and expensive process," Corson said. "So, the more specific you are about your objective, the more efficient and effective you will be."

More of the same instability

The continued evolution of AI, along with the changing data governance and security needs that come with it, is just one of several trends that may accompany finance executives into the new year, Corson said, adding that in the coming year, "disruption and transformation will be the norm." Looking ahead to 2026, Corson expects "more of the same"; in other words, "don't expect stability," he said.

Looking toward 2026, "I think the lesson most CFOs will take away is the need for flexibility in dealing with ongoing disruption," he said. This requires having "truly robust scenario planning" to ensure they build resilient organizations that can respond quickly and smoothly to continuous change.

The CFO is "the center of facilitating dialogue among leadership" and ensuring that "as an executive team, you have a point of view on how to respond," he said.