Artificial intelligence is quickly reshaping the finance function, and CFOs are at the center of that shift. To lead effectively, CFOs need to understand what AI is, where it creates value, and how to deploy it responsibly across forecasting, risk, operations, and talent. What follows is a practical overview of what CFOs need to know and how AI can be used directly in their role, based on general knowledge up to early 2025 and typical industry practices.​ What AI actually is