A new survey by Grant Thornton has found that 52% of chief financial officers (CFOs) are optimistic about the US economy, up slightly from 51% last quarter.

The steady reading contrasts with the sharp swings seen after last year’s election (68%) and following second quarter (Q2) tariff announcements (39%).

The latest finding is part of Grant Thornton’s Q4 2025 CFO survey, which included responses from 230 finance leaders.

According to the survey, CFOs are tackling uncertainty by investing in digital tools and automation. They are also focusing on building more agile organisations to boost efficiency and capture growth opportunities.

Grant Thornton Advisors Advisory Services’ Accounts and Growth national managing partner Paul Melville said: “CFOs have become accustomed to swings in the market, and they have developed enough resilience where they are not afraid to invest in growth at this time.”

Finance leaders’ views on key business fundamentals have also steadied, with Q4 results broadly in line with the prior quarter.

The survey noted that confidence in meeting supply chain needs stayed unchanged at 57%, while confidence in meeting labour needs was 53% in Q4, compared with 51% in Q3.

From the previous quarter, confidence in cost control rose slightly to 53% from 50%, and confidence in growth increased to 49% from 46%.

Additionally, technology spending plans strengthened, with 67% of CFOs expecting to increase IT and digital transformation budgets next year.

Cybersecurity budgets are also expected to rise, with 60% of the respondents forecasting an increase, up 17% from the previous quarter.

Around 51% of respondents expect operating expenses to rise over the next year.

Grant Thornton survey indicated that tax planning was another area attracting attention, with CFOs assessing the potential impact of the One Big Beautiful Bill Act.

In the survey, 44% said they expect the law to benefit their business, while 18% said it will hurt their financial position.