The chief financial officer (CFO) has a fundamental role in leading the finance team across an entity. Yet is it a role that is seeing a fundamental evolution and the need to develop the next generation of CFOs is becoming a challenge for many.

In this report we explore the changing nature of the role and the skill sets needed to be proficient in it. We consider how these are changing and how we need to ensure that we have appropriate development paths in place for those aspiring to be CFOs and those who are already CFOs themselves.