PricewaterhouseCoopers (PwC) has expanded its collaboration with OpenAI to develop an AI native finance function at enterprise scale using agentic AI overseen by humans.
The partners are building AI agents for key finance workflows such as accounting close, forecasting, payments, planning, procurement, reporting, tax and treasury using OpenAI’s tools and PwC’s finance, risk and transformation expertise.
Go deeper with GlobalData
Access deeper industry intelligence
Experience unmatched clarity with a single platform that combines unique data, AI, and human expertise.
PwC US Advisory leader Tyson Cornell said: “Through our collaboration with OpenAI, we are helping clients embed agentic AI into the core fabric of the finance function, enabling more proactive insights, stronger controls and a more adaptive operating model.”
The collaboration is focused on practical, high‑value use cases where AI agents execute and coordinate work under human oversight.
Under the proposed model, finance professionals shift from executing processes to supervising, governing and refining AI agents, while retaining responsibility for judgement, controls and outcomes.
Teams are expected to define guardrails, policies and organisational memory to guide how agents operate.
Using model context protocols and reusable skills, the agents are intended to link to enterprise systems with appropriate controls, generate more consistent outputs and follow common patterns across finance processes.
Finance specialists can use Codex and new OpenAI tools to quickly build custom workflows for accruals, close, reconciliations and reporting.
OpenAI chief financial officer Sarah Friar said: “Finance has always been about judgment, trust and making decisions in environments filled with complexity and constant change. AI gives finance leaders a much deeper ability to see around corners and act faster.”
In March, PwC introduced PwC One, an AI-driven platform it describes as a step towards AI-enabled professional services.
The company said at the time that PwC One will help clients and internal teams work through complex challenges in new ways.
