Over the past year, optimism surrounding artificial intelligence has notably increased among the UK’s CFOs, with a Deloitte survey indicating a rise from 39% to 59% in positive outlooks on AI's organisational impact. This upward trend demonstrates a significant shift in sentiment as CFOs recognise AI's potential to enhance performance.

The sentiment among finance leaders is that digital technology investments are expected to surge, with 96% anticipating this trend over the next five years. Projections of improved productivity and business performance reflect this optimism, with 77% expecting growth during the same period.

However, the heightened optimism is tempered by a cautious risk approach. Corporate risk appetite has inched up to 15% from September's 12%, yet it remains lower than the historical average of 25%. Meanwhile, perceptions of external uncertainty have improved, with only 38% rating it as high, down from 41% previously.

In the finance sector, embracing and mastering AI is increasingly seen as pivotal. Many CFOs are prioritising strategic investments, particularly in AI, to ensure ROI and address regulatory challenges. As technologies automate essential processes, professionals can better navigate complex regulatory landscapes.

The survey also highlights a resurgence in business confidence. This buoyed sentiment has translated to an increase in capital expenditure prioritisation, with 17% of CFOs identifying it as a key focus - a noteworthy rise from recent years.

While the outlook is more positive, challenges persist. Geopolitical threats lead the list of concerns for finance chiefs, alongside issues of UK competitiveness. Energy prices and supply chain disruptions also rank high on the list, though these worries are gradually easing.

As the UK embraces AI, a balanced approach involving upskilling remains critical. The synergy of AI with human skills is crucial to realising technology’s full potential and ensuring inclusivity as the sector progresses into 2026.