As may be expected, a shift in the tone of the responses and the areas of focus in the two years since this was last done, with CFOs shifting their focus from the day to day (where many hopefully now delegate) to the more strategic and commercial. Digital a huge part of that and this creates an interest question about how well some of the more historic CFO attributes are being stretched and new ones needing to be developed. Some useful pointers in the detail of this report below...