A new report by RGP reveals a growing disconnect between the high ambitions of CFOs for artificial intelligence and the operational readiness needed to deliver tangible returns. Despite widespread optimism, only 14% of CFOs say they are currently seeing meaningful AI ROI, even though 66% expect significant returns within two years. The study, titled The AI Foundational Divide: From Ambition to Readiness, surveyed 200 U.S. CFOs across technology, healthcare, financial services, and consumer packaged goods/retail sectors. It highlights persistent structural challenges that are hindering AI adoption and scalability. Key barriers include poor data quality, legacy technology systems, underdeveloped governance, and a lack of skilled talent. CFOs are increasingly seen as central to driving AI transformation, with 48% saying they are ultimately responsible for ensuring AI delivers measurable value—more than any other C-suite executive. However, despite this leadership role, many are hamstrung by weak foundations. Only 10% of CFOs fully trust their enterprise data, and 86% report that legacy systems are impeding their AI readiness. Data trust is the top concern for 35% of CFOs, yet investment in data infrastructure remains insufficient. This misalignment between awareness and action increases the risk that AI projects will stall before achieving scale. While 69% of CFOs have established or advanced AI governance frameworks, 31% still rely on informal or developing models, creating inconsistencies and potential risks. Talent gaps are also a major roadblock. Sixty-eight percent of CFOs identify skills shortages as a key challenge, and in 25% of organizations, collaboration between CFOs and CHROs has weakened—threatening the workforce foundation needed for AI success. The performance gap between large enterprises and mid-market firms is also expanding. CFOs at companies with $10 billion or more in revenue report stronger data systems, more mature governance, faster AI adoption, and earlier returns, creating a competitive advantage that smaller organizations must work to close. RGP’s report calls for a strategic shift. CFOs are urged to modernize data architecture, reduce technical debt, define clear governance ownership, and build cross-functional talent strategies. The focus should move from cost control to performance metrics such as forecast accuracy, decision speed, and risk reduction. “AI readiness is not just a technology issue—it’s a new blueprint for finance leadership,” said Scott Rottmann, President of Consulting Services at RGP. “CFOs who lead boldly, modernize intentionally, and build the cross-functional capabilities for AI adoption will shape the future of enterprise performance.” RGP, a global professional services firm with a presence in 41 offices worldwide, serves 88% of the Fortune 100 and has been recognized by U.S. News & World Report and Forbes as a top employer and consulting firm. The company emphasizes a people-first approach to helping organizations navigate transformation in finance, digital, data, and cloud domains.