The advent of ChatGPT ushered in a level of excitement, curiosity and innovation that has not been seen in the finance function since the introduction of the spreadsheet. However, early experimentation, largely driven by ‘fear of missing out’ and short-term cost reduction, yielded mixed results. But even in this experimental phase, the direction of travel is clear: AI can deliver material value to the CFO and, with the emergence of agentic capability, will likely reshape how finance work gets done.
