By the numbers:

80% of CFOs expect their organization's net profit to grow over the next 12 months, an all-time high for the survey.
46% of finance leaders said they are optimistic about the U.S. economy.
84% report that AI return on investment is meeting or exceeding expectations.
24% said their organization has the potential for layoffs in the next six months, the lowest level since Q2 2022.

The big picture: AI is delivering on its promise of productivity, but its impact is still concentrated on the bottom line.

While confidence in AI is high, just one-third (33%) of finance leaders reported enhanced revenue as an AI benefit. This indicates that using AI for top-line growth remains an emerging opportunity.
"Business leaders are very confident that they're going to hit their net profit forecasts, and part of that is backed up by the fact that they're seeing the productivity gains that they expected from AI," said Paul Melville, chief growth officer for Grant Thornton Advisors LLC.

Zoom in: As AI technology matures, the primary challenge for companies is shifting from technology to execution.

Finance leaders cited competing business priorities (43%) and budget constraints (43%) as their top obstacles to transformation.
The survey also found that finance and accounting (39%) was identified as the top function for AI-driven transformation, followed by customer service and cybersecurity.

Between the lines: While internal operations are a source of confidence, external factors remain a significant concern.

60% of respondents reported that tariffs and trade policy shifts have negatively affected their organization.
The impact of recent tax legislation is mixed, with 44% saying the One Big Beautiful Bill Act (OBBBA) has benefited their organization, while 21% said it caused harm.
Despite these challenges, strong customer demand was noted by 61% of finance leaders, helping to bolster their overall outlook.

See the full Grant Thornton's Q3 2026 CFO Survey report here:

SURVEY: CFOs See Record Profit Growth Ahead, Despite Economic Worries