
October often feels like a decision point for businesses.
We’re into the final quarter, 2027 budgets and headcount plans are beginning to take shape, and this year there is another obvious consideration: the October Budget.
For some businesses, the instinct may be to wait.
Wait for the Budget. Wait for greater certainty. Wait until next year's headcount is signed off. Or simply wait until January, when new budgets and hiring plans often come into effect.
But when it comes to finance recruitment, is waiting always the best strategy?
A cautious market, but hiring hasn't stopped
There is no question that businesses are being considered about hiring.
The Bank of England's latest regional intelligence describes employment intentions as broadly flat, with recruitment difficulties below normal and increased candidate availability. At the same time, businesses are continuing to recruit where they have specific skills gaps or where growth and investment projects require additional capability. Bank of England
That national picture broadly reflects what I'm seeing across the Home Counties. Businesses are still hiring, but the conversations are more considered. Employers are thinking carefully about whether a hire needs to be permanent, whether an interim or FTC solution gives them greater flexibility, and exactly what additional capability that person needs to bring to the finance team. At the same time, there are good candidates in the market, but the strongest people with the right combination of technical, commercial and stakeholder skills still have options.
There may be greater scrutiny around adding headcount, but business-critical recruitment is still happening.
Financial Controllers still need replacing. Finance teams still need additional capability. Maternity covers and fixed-term requirements don't disappear because the economic outlook is uncertain. Transformation projects still need people to deliver them. And businesses preparing for growth in 2027 still need the finance capability to support it.
What has changed is that many hiring decisions are becoming more deliberate.
January doesn't necessarily need to be the starting line
There is a temptation to think: “We'll pick this up in January.”
For some businesses, that will absolutely be the right decision.
But if you already know there is likely to be a hiring requirement in Q1, October and November can be incredibly useful months.
You don't necessarily need to launch a recruitment process immediately. You can use the final quarter to understand what the candidate market currently looks like, whether your salary expectations are realistic, the notice periods you're likely to encounter, how comparable roles are being structured and whether the combination of skills you want is achievable within your budget.
That means January becomes the point at which you execute a plan, rather than the point at which you start working out what the plan is.
And that can save considerable time when the requirement becomes business-critical.
Candidate availability doesn't follow the calendar
Candidate availability doesn't necessarily align neatly with a company's hiring calendar.
Strong finance professionals are having career conversations throughout the year. Some may be considering their next move now. Others may become more active after year-end, while notice periods can mean that a candidate identified in January may not actually join until several months later.
At senior level in particular, recruitment processes can take time.
If you know you are likely to need a Financial Controller, Head of Finance, Finance Director or another key finance hire early next year, there is value in understanding that talent pool before the requirement becomes urgent.
That doesn't mean rushing into an appointment - it means being informed before you need to make one.
The finance skillset is evolving too
There is another reason why early market mapping matters.
The brief for many finance roles is becoming broader.
Technical accounting capability remains fundamental, but businesses increasingly value finance professionals who can operate beyond the numbers; people who can communicate with non-finance stakeholders, interrogate data, improve systems and processes, support transformation and provide commercial insight.
Technology and AI are adding another dimension to that.
KPMG's 2026 Global AI in Finance research found that 38% of organisations are upskilling their existing finance teams, while 28% are hiring for different skillsets. It identifies data fluency — the ability to assess data quality, interpret outputs and communicate findings the business can act upon — as a critical capability for modern finance teams. KPMG
For employers, that increasingly means thinking about the wider capability required from a finance hire rather than technical accounting experience alone.
And the more requirements added to a brief, the narrower the relevant candidate pool can become.
Understanding that before agreeing a job description and salary can prevent valuable time being lost on a search where expectations and market reality don't quite align.
So, should businesses wait for the Budget?
For some hiring decisions, yes.
If headcount genuinely depends upon the economic or fiscal announcements coming later this month, waiting may be entirely sensible.
But waiting for certainty because it feels safer is different from waiting because the decision genuinely depends upon it.
If you already know there is a gap in your finance team, somebody is leaving, a project requires additional resource or growth plans are likely to create a requirement in early 2027, there is very little downside to understanding your options now.
That could mean hiring permanently.
It could mean considering an interim or FTC solution while longer-term plans become clearer.
Or it could simply mean mapping the market now so that you're ready when approval arrives.
Use Q4 to get ahead
My advice to businesses going into the final quarter is fairly simple:
You don't necessarily need to hire now, but if you think you'll need to hire in early 2027, don't wait until January to start thinking about it.
Use October and November to challenge the brief, benchmark the salary, understand candidate availability and decide whether permanent, interim or FTC is likely to give you the best solution.
Then, when you're ready to move, you can move quickly.
Get in touch
After more than 20 years working in recruitment, one thing has remained remarkably consistent: successful searches tend to start with a clear brief, realistic expectations and a business ready to make a decision when the right person appears.
If you're planning your 2027 finance team, reviewing headcount or have a potential hire on the horizon across the Home Counties, I'm always happy to have an early conversation. Whether that's benchmarking a salary, sense-checking a brief, discussing candidate availability or considering whether permanent, FTC or interim is the right solution, I can share what I'm seeing across the local Qualified Finance market.
Equally, if you're a finance professional considering your next move in 2027, I'm always happy to have a confidential conversation about the market and where your experience may fit.
Liz Hawkins
Business Director - Qualified Finance | Permanent | FTC | Interim
lizhawkins@srmrecruitment.com










