Tariff uncertainty: Business and financial reporting impacts

The US tariff landscape shifted again following the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In this episode, we discuss what the ruling means for importers, including potential refunds, accounting and financial reporting considerations, compliance challenges, and the continued use of other tariff authorities. In this episode, we discuss: 1:29 The current tariff landscape and the Supreme Court’s IEEPA ruling 6:57 Practical steps companies can take now 8:56 Accounting for potential tariff refunds 13:11 Operational, administrative, and compliance challenges 17:42 Downstream accounting impacts for customers and suppliers 20:50 New Section 122 tariffs and other tariff authorities still in effect 25:27 Tariff mitigation strategies, including drawback and supply chain planning For more, read our In depth, Accounting implications of tariffs . Be sure to follow this podcast on your favorite podcast app and

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Tariff uncertainty: Business and financial reporting impacts is an episode from PwC's CFOdirect podcast by PwC.

This episode is 35:04 long.

This episode was published on Mar 17, 2026.

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