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PwC's accounting podcastAuthor: PwC
Listen in as PwC specialists discuss todays most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else. Language: en-us Genres: Business, Business News, Management, News Contact email: Get it Feed URL: Get it iTunes ID: Get it |
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Navigating tariff uncertainty: Refunds, enforcement, and accounting
Thursday, 17 September, 2026
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 timestamps1:32 — Why tariffs matter to finance teams3:56 — IEEPA tariff refunds6:32 — Accounting for tariff refunds14:22 — Sections 232 and 30119:43 — How tariff stacking works26:32 — US-Canada trade developments30:55 — Heightened tariff enforcement37:13 — Year-end reportingAdditional resourcesFor more, read our in depth, Accounting implications of tariffs. Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed.About our guestSharon Martin is a principal with PwC’s Customs and International Trade practice with extensive experience advising clients on both trade compliance and strategic planning related projects. Sharon has worked with clients in a variety of industries providing strategic advice on customs advisory, risk mitigation, and duty planning.About our guest hostPat Durbin is a PwC National Office Deputy Chief Accountant. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.TranscriptsTranscripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.







