Grant Thornton’s Q3 2025 CFO survey of over 230 finance leaders shows that optimism among CFOs has risen to 51%, up from 39% in Q2, despite persistent challenges from tax reforms, tariffs, and the growing integration of AI. Confidence levels improved across several areas, with supply chain readiness increasing by 20 points to 57%, cost control by 13 points to 50%, and technology objectives by 14 points to 66%. Yet, finance leaders continue to grapple with uncertainty surrounding the One Big Beautiful Bill Act (OBBBA), with only 54% confident in their tax function’s ability to maximize its benefits, and many considering third-party consultation to build stronger tax strategies.
The survey highlights how CFOs are reinvesting tax savings into technology and digital transformation, with AI now central to boardroom discussions. However, concerns remain over AI’s potential impact on workforce reductions, with 45% of respondents still expecting layoffs. Tariffs also remain a persistent pressure, with 64% of CFOs reporting negative effects, though leaders are adapting through supply chain adjustments, automation, and pricing strategies. The findings highlight the need for CFOs to prioritize forward-looking financial planning, robust modeling, and integrated decision-making to balance tax, trade, and technology impacts while ensuring business resilience.
