There is a fundamental question that many CFOs ask, which this paper answers: How should FP&A be structured for the situations it uniquely faces to make better decisions and generate more value than at present?

That answer relates to FP&A’s operating model – the integration of structure, roles, governance, processes, data, technology, and decision rights that determine how FP&A work is initiated, governed, and translated into business decisions.

This Insights Paper examines five visionary trends that illustrate how the Agency Shift, where the initiation of FP&A activity is transferred from humans to advanced systems, is beginning to surface in practice. These trends collectively describe the conditions that must converge for Autonomous FP&A to function as a stable operating model. They also provide a roadmap for finance leaders who want to move from producing outputs to designing and governing the intelligent systems that shape decisions, resilience, and shareholder value.

This year’s FP&A Trends Survey draws on responses from 459 finance professionals across industries and regions and dives into the core elements that define modern FP&A — from Integrated FP&A and Scenario Management to data, technology, and team capabilities.

This paper is a practical guide for finance professionals looking to lead in the AI era. Based on global insights, it explores real use cases, adoption foundations, AI FP&A Trends Maturity Model, and actionable steps to move from automation to strategic impact.