Bale, who missed the last two internationals because of injury, is likely to play in the match at Cardiff City Stadium.
Ashley Williams has also returned in a 23-man party after missing the double-header against Macedonia and Belgium.
West Ham defender James Collins, who recently resolved his differences with manager Chris Coleman, is back while Ben Davies, Joe Allen and Joe Ledley all return from injury.
Meanwhile, Coleman is holding talks with the Football Association of Wales about a new contract, but no news regarding his future is expected to be announced on Friday.
Should he fail to strike a new deal with the FAW, the friendly with Finland will be his last game in charge of the national team.
Wales squad to play Finland:
Goalkeepers: Hennessey (Wolves), Myhill (West Brom), Fon Williams (Tranmere)
Defenders: Collins (West Ham), Davies (Swansea), Gunter (Reading), Richards (Swansea), Ricketts (Wolves), Taylor (Swansea), Wiggins (Charlton), A Williams (Swansea)
Midfielders: Allen (Liverpool), Cotterill (Doncaster), Crofts (Brighton), King (Leicester), Ledley (Celtic), Ramsey (Arsenal), Vaughan (Sunderland)
Forwards: Bale (Real Madrid), Church (Charlton), Easter (Millwall), Robson-Kanu (Reading), Vokes (Burnley)