‘Strategic Openings’: 5 CFO Trends for 2026

Gerald Hodgkins was quoted in a CFO Dive article about the shifting regulatory landscape CFOs face in 2026, including dramatic policy changes under the Trump administration and a recalibration of enforcement priorities at the Securities and Exchange Commission.

Gerald noted that part of the SEC’s decline in enforcement activity stems from staffing reductions and the administrative slowdown typical during a presidential transition.

Gerald said, “The Atkins SEC is going to be particularly sensitive to the perception of a game of ‘Gotcha!’ If the parties acted in good faith, but they got it wrong, there’s probably going to be an increased level of hesitancy in moving forward in those cases.”

The SEC will also probably let fade the Gensler initiative requiring public companies to disclose performance metrics on environmental, social and governance goals, he added. “It’s going to be in some ways more complicated because there’s going to be a lot more changes. I don’t think that CFOs should think that there’s a holiday that’s coming.”