March 18, 2026
AI is now part of almost every finance conversation. Yet adoption is still cautious.
Research highlighted by BlackLine shows 70% of CFOs have concerns about the accuracy of the numbers they base decisions on. And according to Egon Zehnder, fewer than 10% have fully rolled out AI in their finance function.
That hesitation makes sense. When you're reporting to a CEO, a business owner, or an investor, speed isn't the priority. Credibility is.
So, we spoke to 20 finance leaders who regularly present externally. Here's what they told us.
100% of the finance leaders we spoke to said they would review AI commentary before sharing it externally. Not most. Not nearly all. Every single one.
“Think of the LLM as your assistant, not the person doing all the work and you press send.” — John
AI can draft. But when your name is on the report and your CEO or client is asking questions, you need to understand exactly what's being said and why.
63% told us they’re frustrated with AI that simply restates what’s already visible in the charts
“Good on you for telling me revenue’s up. I can see that.” — Victor
CEOs and business owners don’t want narration.
- They want clarity.
- What changed?
- Why did it change?
- Does it matter?
- What are we doing about it?
Research published via ScienceDirect reinforces this: AI can identify a variance, but it often struggles to explain the business context behind it. And context is everything when decisions are on the line.
85% of finance leaders said business context goals, strategy, priorities are what would make AI genuinely valuable.
“That would be the holy grail.” — Dan
Because reporting isn’t about describing last month.
- It’s about connecting performance to goals
- Explaining risks before someone else spots them.
- Giving non-finance leaders confidence.
Finance teams don’t struggle with data. They struggle with turning that data into a clear, confident narrative under pressure.
The next phase of AI in finance won’t be about faster summaries.
It will be about better explanations.
AI that helps you answer:
Not generic commentary. Not black-box output.
AI that supports your judgment and strengthens your story, so when your CEO or client asks, "Can I trust this?" the answer is yes.
Because AI in finance isn't about replacing your voice.
It's about helping you explain the where and the why clearly, credibly, and on your terms.
And that's when it becomes something you'd actually trust in the room.
Want to see how Business Context shapes real financial commentary? Explore Fathom's Commentary Writer and try it with your own data.
Ellie is a campaign marketing manager at Fathom, with a degree in branding and marketing. With a background in campaign strategy and creation, Ellie is passionate about showcasing how Fathom can make a real difference to finance professionals and businesses.
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