🧭 Headlines & Takeaways
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Cloud Outage = Continuity Pop Quiz
A recent AWS service disruption renewed scrutiny on single-cloud risk and recovery SLAs, especially for data-hungry AI workflows.
CFO Play: Ask for a 2-page resilience brief this week: RTO/RPO by system, tested failover pathway, and vendor credits exposure.
Metric Watch: 1 cloud ≠ 1 plan, target ≤60 min RTO for revenue systems.
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Lease Accounting: Costs Ran Hotter Than Expected
FASB’s post-implementation review of ASC 842 flags higher-than-expected compliance costs; more guidance/clarifications are on deck.
CFO Play: Re-bid lease systems/services before 2026 renewals; standardize discount-rate/PIK assumptions across entities.
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CPA Pipeline Eases: WA Readies 120-Hour Path
Washington State is on track to implement an alternative CPA licensure path (no fifth year), joining >20 states moving beyond 150 hours to widen the talent funnel.
CFO Play: Update recruiting: target WA candidates for controller/staff roles; refresh tuition policies tied to 150-hour rules.
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EV Demand: Near-Term Pullback, 2026 Stabilization
GM CFO Paul Jacobson sees October softness in EV demand but expects stabilization in 2026 as product/charging mix improves.
CFO Play: Revisit fleet capex and supplier forecasts; stress-test scenarios with lower 2025 EV uptake, flat 2026.
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CFO Metric of the Week
ISM Services Employment Index: 47.2 (Sep), fourth straight month in contraction.
Why it matters: Early warning for services payrolls and demand; supports further rate-cut bias.
CFO Play: Tighten variable labor plans; pivot to contractors where utilization <85%.
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