Navigating tariff uncertainty: Refunds, enforcement, and accounting

PwC's accounting podcast · Sep 17, 2026 · 43m · transcript

Tariffs levied by the US government continue to evolve, creating significant implications for finance and accounting teams, from accounting for tariff refunds and staying ahead of rising enforcement activity to financial reporting and internal controls. This episode explores recent tariff developments and what a finance team should have on its radar ahead of year-end reporting season.

Key topics and timestamps

1:32 — Why tariffs matter to finance teams

3:56 — IEEPA tariff refunds

6:32 — Accounting for tariff refunds

14:22 — Sections 232 and 301

19:43 — How tariff stacking works

26:32 —…