The finance function within organisations is undergoing the most profound transformation in decades. Just two or three years ago, finance departments spent weeks preparing budgets. Today, AI models recalculate forecasts daily — automatically, factoring in exchange rates, demand and costs. Last year, only one third of finance teams were using AI-based tools; today, that figure has risen to 72%. This clearly indicates that the finance profession is entering an era in which data, automation and AI are becoming key competitive factors. What should financial managers expect from these changes in the coming years, and which skills can ACPM programmes provide to help professionals remain in demand — read on for a detailed overview.
How AI Is Already Reshaping the Finance Landscape
Financial managers are not merely optimising processes — they are rethinking the very role of the finance function within organisations. Finance is shifting from operational control towards a model of strategic partnership, where speed of analysis and decision accuracy determine business success. This is why the market demands new competencies and updated professional standards.
AI technologies now affect almost every aspect of the finance function. The first wave was the automation of routine processes. Machine-learning-based systems already perform up to 60% of typical tasks: they automatically classify transactions, reconcile data with ERP systems and generate draft budgets. As a result, finance professionals spend less time on manual processing and more on analysis. For example, in a large retail company, AI automatically classifies expenses from ERP systems and bank statements, reducing accountants’ manual workload by 40–50%.
A deeper transformation is taking place in forecasting and analytics. AI tools learn from historical data, combine it with current market indicators and generate forecasts that are updated in real time. FP&A teams can review multiple scenarios every day: what happens to profit if sales drop by 10%, exchange rates change or costs increase. Such scenarios are now built in minutes rather than weeks.
AI is also radically changing the approach to risk management. In the past, risk assessment relied on historical data and expert judgement. Today, algorithms analyse thousands of parameters — from customer payment discipline to cost dynamics — and flag risks of cash gaps or budget overruns before issues become critical. This enables financial managers to respond proactively, before problems fully materialise.
FP&A as a Priority for Financial Management in an Unstable World
Rising market volatility, inflationary pressure and global economic shocks have made financial planning a central element of corporate strategy. According to a global survey of financial leaders (Protiviti, 2025), 39% of respondents identified FP&A as an area requiring increased attention and investment. The reason is clear: decisions can no longer be based on static budgets. Businesses expect rapid answers from finance — where to cut costs, where to invest and which survival scenario is optimal.
Modern FP&A goes far beyond traditional budgets and actuals. Teams are moving towards real-time forecasting, where every new market signal automatically adjusts projections. Scenario planning becomes mandatory, and stress testing turns into a daily tool rather than an annual ritual.
In these conditions, the role of FP&A analysts becomes critical for the entire business. They are no longer “people who prepare reports”. Instead, they participate in strategic decision-making and work alongside CEOs and C-level executives to select optimal business scenarios.
Skills Financial Managers Will Need in 2026
The profile of the future financial manager differs significantly from traditional perceptions of the profession. Whereas the focus once lay on technical skills, bookkeeping and systems knowledge, today analytical capability, technological literacy and the ability to interpret data in a strategic context are increasingly important.
By 2026, finance professionals will need:
-
An understanding of how AI models work — to formulate accurate queries and critically assess outputs and forecasts.
-
Skills in working with automated processes — to configure and control workflows without constant human involvement.
-
The ability to build scenarios and assess risks — to identify issues early and prepare “what if” plans.
-
Top-management-level communication skills — to explain complex financial and AI models to CEOs in clear language and participate in strategic discussions rather than focusing solely on reporting.
-
The ability to build integrated financial models — to combine finance, operations and AI-driven data into a single view, assess the real-time impact of decisions and support leadership’s strategic choices.
These are so-called hybrid skills — a combination of technical competence, business thinking and technological literacy. They define the new professional standard for 2025–2026.
How ACPM Prepares Finance Professionals for the AI Era
ACPM standards cover the key areas of future financial management: FP&A, automation leadership, data-driven finance, strategic planning and risk management.
The programmes are designed so that finance professionals do not merely study the features of specific AI tools, but acquire the skills needed to confidently leverage the opportunities these tools provide.
For example, within the Certified Financial Director (FD2) qualification, participants study business data analysis in finance — from working with data in specialised software to digital transformation, digital planning and innovation management. The latter is particularly important for senior executives, as they bear responsibility for organising the finance function’s work with new tools such as AI. For instance, after completing this programme, a financial consultant and CFO initiated the transition of an American IT company’s financial accounting to a digital format and automated several processes, giving the company tangible competitive advantages.
ACPM programmes such as Business System Management Expert (MBA) and Certified Financial Director help professionals develop future-oriented competencies in FP&A, automation leadership and strategic finance. Their modules indirectly prepare participants for the AI era by:
-
Building data-driven thinking essential for AI: through Power BI, business analysis and modern data visualisation, participants learn to work with large datasets, select relevant KPIs and interpret results — the foundation for effective AI use in finance.
-
Shifting FP&A from static budgets to dynamic models: planning, cost management and scenario analysis cases replicate the logic of AI-driven planning — continuous forecast updates, uncertainty management and stress scenarios.
-
Preparing professionals to manage AI, not just use it: the digital transformation module for CFOs explains how to integrate analytics and AI into the finance function, transforming processes, data culture and the role of finance in business decisions.
-
Providing a practical base for future AI application: skills in modelling, automated calculations and visual financial impact analysis can be easily scaled to predictive analytics and AI-driven forecasting.
Graduates of ACPM programmes are capable not only of using AI tools, but also of managing automation projects end-to-end — from defining objectives to evaluating business impact.
AI Skills Elevate Finance Professionals to the Elite
The active adoption of AI in business today is not about reducing the number of finance professionals, but about increasing their value.
In 2026, those who succeed will be able to combine finance, data and strategy — and speak to the business in the language of decisions, not reports. ACPM helps finance professionals not merely follow trends, but shape them. In a world where decisions are data-driven, the winners are those who can work with AI and translate complex models into clear, actionable business strategies.
