Finance hiring typically becomes more measured toward the end of the year, but Q4 is an important planning period for leaders looking ahead to 2027.
Budget uncertainty and the holiday period can slow hiring decisions and candidate movement. At the same time, expectations of finance teams are changing. AI and technology are becoming more integrated into the function, increasing demand for professionals who combine financial expertise with the ability to use new tools and systems effectively.
For finance leaders, Q4 should therefore be about more than year-end delivery. It is an opportunity to assess whether the team, skills and hiring plans in place today are right for what the business will need next year.
Identify critical finance hires early
Controllers, VPs of Finance and CFOs remain consistently important hires as organizations grow, secure private equity investment and move through different stages of development.
What constitutes the right candidate, however, is becoming more specific. Employers are increasingly prioritizing specialist sector knowledge, experience within high-performing organizations and the technical capabilities required to modernize finance functions. For some positions, experience within leading technology businesses is particularly attractive as employers look for professionals who can introduce established best practices.
Finance leaders should identify these critical requirements before 2027 hiring begins. Waiting until the need becomes urgent can mean competing for specialist talent at the same time as everyone else.
Assess how AI will change your team
Technology should be part of Q4 workforce planning. Businesses are already considering how AI could change finance team structures, which activities can become more efficient and where specialist expertise will still be required.
That assessment should include the capabilities of existing employees. Before automatically recruiting externally, leaders should consider where training and development can build the skills required internally. Upskilling employees now could reduce the need to compete for scarce expertise later.
Where genuine capability gaps remain, businesses can then approach the market with a much clearer understanding of what they need from their next hire.
Review retention risk before year-end
Workforce planning is not only about adding headcount. Finance leaders should also identify the people they cannot afford to lose.
Q4 provides an opportunity to assess potential flight risks, progression expectations and whether existing employees have a clear reason to remain with the organization into 2027. Compensation will form part of those conversations, but expectations differ by seniority.
For junior and mid-level finance professionals, base salary and bonus remain central. At executive level, equity and long-term upside carry considerably more weight. Senior candidates increasingly want to participate in the value they help create rather than focusing solely on guaranteed compensation. Understanding those expectations is important for both attraction and retention.
Build a proposition that reflects what finance talent wants
As employers become more selective, candidates are doing the same. Strong accounting and finance professionals are assessing the complete opportunity before moving. Competitive compensation matters, but so do growth prospects, flexibility, technology and influence.
Opportunities to develop AI capabilities are becoming more relevant, while senior professionals want confidence in the organization's growth plans and the opportunity to influence its future direction. Businesses entering the market should therefore be clear about what differentiates the opportunity beyond the job description.
Use Q4 to get ahead of 2027
Finance hiring may become more measured as the year progresses, but candidates remain open to compelling opportunities. The businesses best positioned for 2027 will be those that use Q4 to assess their existing teams, identify future skills gaps, secure budgets and determine where external hiring will be required.
AI and technology are changing the capabilities businesses value. Finance leaders that understand those changes early will be in a stronger position to build the teams they need before competition for specialist talent increases.
If you are assessing your finance team or planning critical hires for Q4 and 2027, speak to the Henderson Scott Accounting & Finance team to discuss your hiring plans, or download our latest Market Snapshot for further insight.