The partnership between PwC and OpenAI marks a decisive shift from AI as a productivity tool to AI as an operating layer within enterprise finance. By embedding agentic AI directly into core finance workflows, the collaboration signals the emergence of a new model where finance functions are no longer process-driven, but intelligence-led and continuously adaptive.
PwC has announced an expanded collaboration with OpenAI to create a first-of-its-kind AI-native finance function at enterprise scale. This strategic partnership seeks to redefine the future of finance by combining autonomous agentic AI with human supervision, effectively reshaping how core finance work is executed across global organisations. Integrating AI agents into the foundational operating rhythms of the sector covers everything from planning, forecasting, and reporting to procurement, tax, and the final accounting close.
Unlike theoretical models, this collaboration focuses on practical, real-world applications; for instance, the teams are currently building a specialised procurement agent within OpenAI’s own finance organisation. This hands-on approach allows PwC and OpenAI to accelerate innovation and continuously improve their offerings based on direct internal insights before scaling them for broader client use. The ultimate goal is to move the industry beyond simple task automation toward an intelligent operating model where AI agents execute complex work and support faster, more insight-driven decisions.
In this reimagined environment, the role of the finance professional evolves from process execution to the governance and supervision of these AI entities. While agents can connect to enterprise systems to follow consistent operating patterns, human teams remain strictly accountable for judgment, controls, and outcomes. Furthermore, domain experts can utilise OpenAI’s Codex to build bespoke applications for targeted needs, such as accruals and reconciliations, without the delays typically associated with traditional software development cycles.
Sarah Friar, CFO at OpenAI, noted that this moment represents a significant opportunity for finance leaders to operate with greater foresight and strategic impact by leveraging tools that can see around corners and act in real time. By embedding these capabilities into the core fabric of the finance function, PwC and OpenAI are establishing a continuous feedback loop between emerging innovation and enterprise-ready execution. This model ensures that as AI agents surface exceptions and run repeatable workflows, they do so within existing systems and regulatory controls, providing the transparency required for modern enterprise environments.
What this means for the industry
- Finance is moving from automation to autonomy
This is not just about speeding up tasks. AI agents are being designed to execute end-to-end finance processes, from forecasting to close, with minimal manual intervention. - The role of finance professionals is fundamentally changing
Teams will shift away from execution toward oversight, governance, and decision-making, managing AI agents rather than performing routine processes. - Real-world deployment becomes the differentiator
By testing AI agents within OpenAI’s own finance operations, the model prioritises practical application over theory, accelerating enterprise readiness. - Faster decision-making becomes embedded in finance
Continuous data analysis and real-time insights from AI agents enable finance teams to move from retrospective reporting to forward-looking strategy. - Custom finance tools can be built at speed
With capabilities like Codex, finance teams can create tailored solutions for tasks such as reconciliations and accruals without long development cycles. - Control and accountability remain critical
Despite automation, human oversight remains central, ensuring compliance, auditability, and trust in AI-driven financial operations. - A new operating model for enterprise finance is emerging
The concept of an “AI-native finance function” could redefine how global organisations structure finance teams, systems, and workflows over the next decade.
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