UK finance leaders have entered 2026 in a more positive mood, with confidence in artificial intelligence and technology-led growth rising sharply, according to Deloitte’s UK CFO Survey for the final quarter of 2025.
The survey — conducted between 2 and 14 December 2025 — found that 59% of CFOs of the UK’s largest companies have become more optimistic over the past year about AI’s potential to enhance organisational performance. That marks a substantial rise from 39% in the previous quarter.
More broadly, 96% of respondents expect investment in digital technologies and assets to increase over the next five years, while 77% anticipate higher productivity growth and business performance.
“CFOs are significantly more positive about improving performance through deploying AI and remain upbeat about technology investment over the medium term,” said Richard Houston, senior partner and chief executive of Deloitte UK. “We know technology was a big driver of US GDP in 2025 and we see real potential in the year ahead for AI to boost UK business performance and fuel growth. However, to realise the full value from AI, we must combine human skills with technology and upskill people, so nobody is left behind.”
Although optimism has strengthened, corporate risk appetite remains muted. Just 15% of CFOs said now is a good time to take greater risk onto their balance sheets — up slightly from 12% in September but still well below the long-term average of 25%. Perceptions of external uncertainty also eased, with 38% describing the environment as “high or very high”, compared with 41% in Q3.
Sector voices suggest that finance leaders’ attitudes toward AI are shifting from cautious exploration to targeted deployment. Kenny MacAulay, CEO of Acting Office, said: “The finance industry is at a crossroads and forward-thinking CFOs who embrace and master latest AI-enabled technology will thrive in this highly competitive market. For CFOs, the deluge of new regulations, requirements and protocols also means that one bad decision could lead to severe reputational damage and loss of customer trust. Technology can reduce these risks, by automating core processes and giving finance professionals a complete picture of the regulatory landscape and challenges ahead.”
Perttu Nihti, Chief Product Officer and Technology Officer of Basware, added that automation in finance is becoming increasingly strategic. “The office of the CFO handles a range of complex functions, from regulatory compliance to financial reporting, and AI can play a significant role in reducing hours and improving the efficiency of these functions,” he said. “Deloitte’s CFO Survey highlights the optimism about AI’s potential, and to ensure that optimism remains, focusing on high-value wins, such as AI-powered efficiency that drives fast, measurable ROI will help to better justify investment and expand to bigger projects.”
Business optimism also improved in Q4 2025, rising above levels seen a year earlier. Capital expenditure priorities reached a two-and-a-half-year high, with 17% of CFOs citing it as a strong priority. Despite this, geopolitical instability remains the top concern heading into 2026, followed by weak UK competitiveness and productivity, and energy price volatility.
Deloitte’s findings suggest a cautious but measurable turning point. The mood among UK finance leaders is no longer dominated by uncertainty — instead, an emerging confidence in AI-driven efficiency and technology investment is beginning to reshape corporate strategy for 2026.
