The report discusses the changing role of the CFO in India, with perspectives from IMA (Institute of Management Accountants). IMA is a global organization focused on advancing the management accounting profession, with over 125,000 members in 150 countries. The report is authored by Raef Lawson, Ph.D., CMA, CSCA, CPA, CFA, CAE, who is vice president of research and policy and professor-in-residence for IMA. He leads IMA's global thought leadership efforts and oversees student and academic relations programs. The report provides insights into the changing role of the CFO in India and the importance of the CFO in driving business strategy and decision-making.