BOSTON— Chief financial officers are embracing artificial intelligence across core finance functions but remain wary of handing over high-stakes decisions to autonomous systems, according to new research from PYMNTS Intelligence.
All 60 U.S. finance chiefs surveyed — each from companies generating at least $1 billion in annual revenue — reported using some form of advanced AI for at least one finance task. Most are applying the technology in highly structured areas such as monitoring working capital, standardizing account charts, managing intercompany transactions, ensuring audit readiness and tightening data governance. Nearly half said they already use AI to continuously track cash flows, PYMNTS reported.
But adoption tapers off in more complex or judgment-heavy work. Only 22% use AI to coordinate workflows across systems, and about one in five rely on it for real-time forecasting or dynamic simulations. Executives said trust barriers remain significant when AI is applied to tasks with many interdependencies or potential operational risks.
Open to AI ‘Insights’
Even so, CFOs appear increasingly open to letting AI generate strategic insights. A majority — 52% — said they would accept autonomous recommendations on liquidity adjustments or payment timing, while 42% would allow the technology to produce automated visual summaries and executive-level insights.
However, fewer than one-third are willing to automate month-end close orchestration, intercompany reconciliation or dynamic budget reallocations. And most are reluctant to use AI for external-facing or deeply contextual work such as negotiations, M&A evaluations or operating as a “virtual CFO,” PYMNTS reported.
Looking ahead, finance leaders said they expect broader use of autonomous AI for regulatory-driven tasks, the survey found.More than six in 10 would allow AI to monitor and adapt to new regulations, while majorities also expressed openness to automated compliance reporting and capital-structure optimization.
The findings are detailed in the new CAIO Report, “CFOs Push AI Forward but Keep a Hand on the Wheel,” published by PYMNTS Intelligence, based on surveys conducted Oct. 23–31, 2025.
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