Most scaling businesses are run by a handful of core processes, and most of their valuation hides inside them. The Process Accountability Chart, or PACe, makes those processes visible. One page, three steps, three outcomes: productivity, efficiency, and a quiet but real lift in valuation. The next step in 2026 isn't to document your processes. It's to rethink them for an AI-enabled future.

Tim Cook is stepping down after nearly 15 years, leaving Apple worth almost $4 trillion. But the next CEO inherits more than a well-tuned machine. They inherit a fundamentally different job. As AI becomes the operating layer of business, the CEO role is being structurally rewritten, from steward of excellence to architect of adaptation. The new question is not "Can you maintain performance?" but "Can you build an organisation that learns faster than the world changes?"