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Accountancy Slice
North America
Global CFO turnover has reached its highest level in at least eight years, with 15% of companies across major stock indices appointing new finance chiefs during the first nine months of 2026, according to Russell Reynolds. Among S&P 500 companies, turnover reached 19%, significantly above the eight-year average of 14%. Retirements and transitions to board positions accounted for 61% of global CFO departures, compared with a historical average of 44%. Meanwhile, internal promotions fell to 53% of appointments, their lowest level since 2019, reflecting growing demands for strategic, capital allocation, and investor relations expertise. The technology sector experienced a particularly sharp decline, with just 30% of appointments filled internally. Female representation among new CFO appointments also fell to 20%, compared with 24% in 2025, although women recorded a net gain in overall CFO representation.
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