The Finance Workforce Reset

What CFOs Need to Prepare for in 2026

As we move into 2026, the finance talent market appears to be entering a new phase of the cycle. After several years of volatility – from post-pandemic hiring surges and then through a period of prolonged consolidation – CFO’s are now operating in an environment defined less by disruption and more by recalibration. The challenge is no longer simply attracting talent, but building resilient, future-ready finance teams that can operate in flexible and dynamic environments, leverage AI and technology effectively, and support renewed business growth.

From Flexibility to Presence: The New Office Reality

Working from home arrangements have settled into a more pragmatic equilibrium. While flexibility remains an expectation for most professionals, many organisations are resetting expectations around physical presence. Across corporate and professional services environments, there is a clear trend toward being in the office four to five days a week, although supported by greater flexibility around start and finish times rather than rigid schedules.

For CFO’s, this shift is less about control and more about capability. In person environments continue to outperform remote settings when it comes to mentoring, collaboration, stakeholder engagement, and development of junior staff. The most effective organisations are reframing office attendance around purpose – positioning physical presence as a driver of better decision-making and stronger relationships.

Flexibility has not been wound back as many had anticipated. Instead, it has evolved. Businesses are increasingly accommodating lifestyle needs, particularly for parents managing childcare or school schedules, as well as occasional personal commitments. This reflects a broader leadership shift toward trust and accountability rather than physical oversight.

Clarity remains critical. Ambiguous expectations around attendance and availability quickly undermine engagement. CFO’s who clearly communicate why presence matters, and how flexibility is structured, are far more likely to maintain alignment and avoid friction.

The AI Shift: Why Human Skills Matter More

AI adoption continues to reshape finance functions, automating transactional work and accelerating data processing. Rather than reducing the importance of people, this shift is amplifying the value of human capability.

As routine tasks become automated, competitive advantage increasingly sits with judgement, commercial insight, communication, and leadership. CFO’s are seeking professionals who can interpret information, influence decision making, and translate financial complexity into business action.

Technical competence remains a baseline requirement, but it is no longer sufficient. High performing finance teams are built around individuals who can partner with the business, challenge constructively, and communicate effectively with non-financial stakeholders.

A Market Reawakening: Preparing for Growth

After an extended period of consolidation, signs of renewed hiring momentum are emerging. Through late 2025, many organisations revisited previously deferred investment decisions. While uncertainty around interest rates and global factors remains, businesses are increasingly accepting that prolonged inaction is not sustainable.

This shift is reflected in anticipated increased M&A activity, renewed transformation programs, and greater investment in systems and commercial capability. For CFO’s, this means hiring is becoming more strategic. Demand is rising for professionals with experience in integration, systems implementation, transformation delivery, and commercial partnering. In addition, organisations are increasingly investing in roles overseeing data integrity and governance to ensure they are ready for ongoing AI adoption.

Rather than simply backfilling roles, organisations are using recruitment to build capability that supports growth and technology agendas.

Candidate Behaviour Is More Deliberate

Although employers now hold more leverage than during the peak of the candidate-driven market, high quality talent remains selective. Professionals who stayed put during the quieter period are reassessing their options with greater clarity around what they value.

Short term remuneration is no longer the primary driver. Candidates are prioritising leadership quality, role substance, development opportunity, and long term alignment. This places increased responsibility on CFO’s to position roles effectively.

Finance leaders who articulate the strategic importance and impact of a role, the challenge involved, and the opportunity for progression are far more successful in securing top tier talent. Poorly defined roles or replacement driven hiring strategies struggle to attract the highest calibre candidates.

Engagement and Retention: An Emerging Risk

As activity levels rise, engagement is becoming a growing risk factor. During the consolidation phase, many finance teams absorbed additional workload without corresponding investment in capability or resourcing. With momentum building, fatigue is emerging as a concern.

Leading CFO’s are responding by focusing on role clarity, prioritisation, and leadership effectiveness. Simplifying reporting structures, reducing unnecessary process complexity, and empowering teams to focus on high value work are proving critical in sustaining performance.

Career pathways are also evolving. Many organisations are formalising specialist and technical career tracks alongside traditional management pathways, helping retain high performers without forcing hierarchical progression.

What CFOs Should Prioritise in 2026

As finance leaders look ahead, several priorities stand out:

• Clarify hybrid/flexibility arrangements and office presence with purpose and transparency
• Invest in leadership and communication capability alongside technical skills
• Align hiring strategies to growth, transformation, and commercial objectives
• Strengthen engagement through role clarity, impact and workload sustainability
• Position finance as a strategic business partner, not just a reporting function

The finance workforce is no longer adjusting to post-pandemic conditions – it is entering a new phase in the cycle.

CFO’s who lead with clarity, invest thoughtfully, and act decisively will be best positioned to build high performing teams capable of navigating both uncertainty and opportunity in 2026.

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Author

Harley Thomas, Partner | Finance & Accounting | Sharp & Carter

Harley commenced his recruitment and search career in 2008, having started out as a Research Associate in a top tier global executive search firm. He has specialised in Finance and Accounting recruitment since 2010. Prior to this, had 7 years’ Accounting experience, working in Business Services and Advisory with a small CBD based Chartered Accounting firm. Harley has degrees in Commerce and Economics (Hons 1st Class) from Monash University.