CFOs are operating in an environment defined by sustained uncertainty and rising expectations. The first quarter of 2026 has been marked by geopolitical and macroeconomic volatility, including rising interest rates and inflation; rapid technology disruption, particularly with AI; and faster decision cycles from CEOs and boards. Moreover, the finance sector is facing ongoing talent shortages and retention challenges.
At our recent Economic Outlook event, AMP’s Head of Investment Strategy and Chief Economist, Shane Oliver said markets in 2026 are increasingly being shaped by overlapping shocks rather than predictable economic cycles. For finance leaders, this means not only being able to handle pressure but operating effectively in constant change as well.
As we head into Q2 of 2026, Moir Group has compiled a list of top market trends shaping the finance sector, and what finance leaders can do to address them.
1. The emerging need for skills in scenario planning
Scenario planning remains a critical skill for CFOs to bolster amid market uncertainty. It shifts the finance function from static budgets to continuous reforecasting, calling on finance leaders to question how quickly they can reforecast if something changes.
Shane Oliver called scenario planning an essential rather than an optional skill for finance leaders. This sentiment is reinforced by an SAP Concur report, which said finance leaders must have data analytics and scenario planning skills to address business risks and capitalise on new opportunities.
Key takeaway:
Build advanced scenario planning and data literacy skills in your finance teams to better determine best, base and worst-case scenarios in the economy. This will allow your business leaders to act quickly as markets shift.
2. Managing the challenges and opportunities of AI
AI continues to reshape the nature of work in the finance sector, acting as a powerful accelerator for CFOs, rather than a replacement for judgement. The technology automates repetitive finance tasks, accelerates forecasting and provides faster reporting. However, concerns still remain around data quality and skills gaps in interpreting its outputs. According to SAP, almost one third of finance leaders have seen limited gains from using AI.
Key takeaway:
Identify two or three key areas where AI can make a significant impact in your business and set clear, measurable goals to ensure you get a suitable return on investment.
3. Implementing strategies to attract young finance employees
Amid talent shortages in the finance sector, CFO’s must look at effective strategies to attract and retain young finance employees. This involves understanding the key needs of this demographic, which prioritises purpose, development, and visibility.
Mentorship is a core driver of retention and performance for younger employees. It allows for the effective transfer of knowledge, accelerates progression to senior roles and builds confidence among younger talent.
“At Moir Group, we believe CFOs must actively mentor emerging talent and establish clear pathways for development,” CEO Emma Walsh said. “Developing the next generation of finance leaders is critical to building resilient, future-ready organisations.”
Key takeaway:
CFOs should implement long term strategies support young talent, through clear progression pathways, structured mentoring (not ad hoc support), rotations across finance functions and early leadership development.
4. Maintaining transparency to boost stakeholder confidence
In today’s environment, transparency is a baseline expectation. However, a report from PwC highlighted how ASX-listed boards, regulators and investors are expecting even more transparency into how companies create and report value to bolster stakeholder confidence.
In addition, sustainability reporting is increasingly treated as part of financial reporting, not separate from it. Therefore, finance leaders must treat it with the same level of scrutiny.
Key takeaway:
“Clear and consistent financial and non-financial reporting is fundamental to building trust, strengthening stakeholder confidence and delivering better long-term outcomes,” Emma said.
And CFOs must treat climate and ESG disclosure preparation as a finance-led capability project, not a sustainability team add-on.
Moir Group is a specialist finance, accounting and ESG recruitment company. We cover temporary and permanent roles from Financial Accountant to CFO level, and we recruit Sustainability and ESG positions across all industry sectors.
If you’re building the finance team your business needs for the next phase, we’d welcome a conversation.
