A survey has identified an AI skills gap in finance, with many professionals expecting AI to influence the sector while few organisations feel fully prepared for its adoption. 

The AICPA and CIMA Future-Ready Finance: Technology, Productivity, and Skills Survey collected feedback from 1,446 senior finance leaders globally including members of both institutes between August and September 2025. 

According to the survey, conducted by the American Institute of Certified Public Accountants (AICPA) and Chartered Institute of Management Accountants (CIMA), 88% of participants expect AI to be the leading technology trend in accounting and finance within the next one to two years.  

In comparison, just 8% believe their organisation is “very well prepared” to handle this shift, and 21% consider their workplace “well prepared”. 

Generative AI (GenAI) was named by 56% of respondents as the area with the largest skills shortage.  

There has also been a notable change in skill priorities: technological abilities have increased in importance, now viewed as the top focus by 46%, compared to 20% in 2021. 

Challenges to implementing new technology were also detailed.  

Half of those surveyed pointed to limited human resources, skills, or talent as the leading obstacle.  

Concerns related to safety and security were cited by 47%, and doubts about how advanced current technologies are were mentioned by 42%. 

Lack of relevant skills was highlighted by 41% and low motivation at an organisational level by 37%. 

The survey revealed 32% referred to incompatible technology systems and another 32% raised issues with coordination during technology implementation. 

Skill shortages go beyond GenAI, with broader abilities such as AI, big data, cloud computing, Internet of Things (IoT), and robotics being mentioned by 37%.  

Data analysis capabilities remain a concern for 36%, while communication, influence, critical thinking (33%), and business partnering (32%) were also cited as areas needing development. 

Preferred methods for closing these gaps include on-the-job training, chosen by 61% of respondents. 

AICPA & CIMA business growth & engagement EVP Tom Hood said: “AI is here and reshaping finance, creating opportunities for finance professionals to build future-ready skills. 

“Organisations that invest in talent and technology today can turn disruption into a competitive advantage and be best positioned to lead the way tomorrow.” 

In November 2025, AICPA and CIMA initiated a partnership with Thomas Adewumi University and Landmark University to launch the CGMA Finance Leadership Programme.  

This digital self-paced programme provides remote access to learning and assessments for accounting and finance students.