Becoming, and staying, world-class really comes down to building and maintaining competencies that can be leveraged – and having the capability and capacity to leverage them.
Being world class is not a state; it's a process of staying relevant and fit for purpose.
A world-class finance function continuously evolves, learns, and adapts. It proactively develops and experiments with new ways of doing things and new things to do.
And when necessary, it moves fast.