OpenAI and PwC Set Out to Reimagine the CFO Organization

PwC and OpenAI are redesigning the CFO function of enterprises around AI agents. Agents don't just automate repetitive tasks—they connect context across multiple systems, surface risks and insights, and help drive better decision-making under clear governance and human oversight.

The two companies are building agents aligned to the core flows of finance, from planning, forecasting, and reporting to procurement, payments, treasury, tax, and close. In particular, they first built a procurement agent within OpenAI's own finance organization, validated it in real operations, and are now expanding it to other workflows.

OpenAI's finance team already uses ChatGPT and Codex for investor relations, treasury, tax, reporting, corporate development, and contract review. Agents can review contracts and invoices against policy, update forecasts, prepare reporting materials, and surface exceptions and risks before month-end and quarter-end close.

• Codex is used to build dashboards, spend trackers, and exception management systems.
• Workspace Agents make the same workflows repeatable across the tools teams already use.
• Skills and Connectors connect approved procedures and enterprise context to the agents.

PwC contributes finance transformation, controls, and implementation capabilities, taking on the role of moving prototypes into real operations. As agents proliferate, CFOs will need to track AI usage, token consumption, and projected spend alongside everything else, managing them like any other operating cost. OpenAI's finance team, acting as customer zero, has been validating runtime controls and human-agent collaboration patterns—stating that Codex increased contract throughput 5x for a team of the same size, and that IR-GPT handled more than 200 investor interactions during a recent fundraise. Building on these internal learnings, the two companies are expanding the adoption of agentic workflows across the CFO organization.