More than half of chief financial officers (CFOs) in the UK have become more optimistic over the past year on AI’s potential to boost productivity in the year ahead, according to a survey by consulting firm Deloitte.

The report covering the last quarter of 2025 found that 59 per cent of CFOs said they were more positive about the impact of AI compared to 39 per cent during the same period of 2024.

Deloitte surveyed 55 CFOs, including nine from FTSE 100 companies and 18 from FTSE 250 companies.

The company found that 96 per cent of CFOs expect to see a rise in investment in digital technology and assets by UK companies in the next five years.

Deloitte said the survey indicates that there is growing confidence amongst CFOs, as 15 per cent of them said that the final quarter of 2025 was a good time to take greater risk onto their balance sheet, an increase of 12 per cent on the third quarter of last year.

Business optimism also improved in the last quarter of 2025, with the survey finding that capital expenditure may increase as 17 per cent of finance leaders said it is a strong priority.

Elsewhere, the number of CFOs who rated the level of external uncertainty as ‘high’ or ‘very high’ during the fourth quarter of 2025 fell to 38 per cent compared to the previous quarter at 41 per cent.

“We know technology was a big driver of US GDP in 2025 and we see real potential in the year ahead for AI to boost UK business performance and fuel growth,” said Richard Houston, senior partner and chief executive of Deloitte UK. “However, to realise the full value from AI, we must combine human skills with technology and upskill people, so nobody is left behind.”

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