OpenAI と PwC が共同で CFO のオフィス再構築へ

Finance teams sit at the center of how organizations plan, allocate capital, manage risk, and make decisions. To help them keep up with growing demands, PwC and OpenAI are collaborating to help enterprises reimagine the office of the CFO with AI agents that can automate workflows, coordinate across systems, surface risks and insights, and support better decisions with strong governance and human oversight.

Together, PwC and OpenAI are building AI agents around the core operating rhythms of finance, from planning, forecasting, and reporting to procurement, payments, treasury, tax, and the accounting close.

What sets this collaboration apart is its focus on building in the real world, not just designing in theory. For example, PwC and OpenAI are building a procurement agent inside the OpenAI finance organization, and are applying those learnings to additional agents across core finance workflows.

OpenAI has already been applying AI agents across its own finance organization, using tools like ChatGPT and Codex to support workflows across investor relations, treasury, tax, reporting, corporate development, and contract review. Now, PwC and OpenAI are building on those learnings to help other CFOs apply AI agents across their organizations.

In practice, that means helping finance teams automate repeatable work, connect context across systems, and support better decisions with clear governance and human oversight. Agents can help monitor payments and exceptions, review contracts or invoices against policy, update forecasts as business conditions change, prepare reporting materials, and surface risks before month-end or quarter-end close.

Codex⁠ can help teams build and adapt the tools behind these workflows, such as dashboards, spend trackers, and exception-management systems. Workspace Agents can make those workflows repeatable for teams across the tools they already use, while Skills and Connectors help agents follow approved processes and work with the right enterprise context.

PwC brings the finance transformation, controls, and implementation expertise to help move these workflows from prototype to production in real enterprise environments. As agentic workflows scale, CFOs will also need visibility into AI usage, token consumption, and projected spend, so finance teams can govern adoption the same way they manage other enterprise operating costs. Together, PwC and OpenAI are turning internal learnings from AI-native finance into a practical path for CFOs to deploy agentic workflows across their organizations.

“Finance is at an inflection point, where organizations are moving from process efficiency to intelligent, decision-centric operations. Through our collaboration with OpenAI, we’re 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.”

Tyson Cornell, US Advisory Leader, PwC

The OpenAI finance organization is serving as “customer zero” for applying AI agents to finance work, using that production environment to validate enterprise-scale workflows, governance models, runtime controls, and human-agent collaboration patterns.

The OpenAI finance team has already seen real results from using these tools, including using Codex to process 5x more contracts with the same-sized team and using IR-GPT to manage more than 200 investor interactions during the recent fundraise.

Through this collaboration, PwC and OpenAI will build on those learnings to help more enterprises modernize the office of the CFO. PwC brings finance transformation, controls, and implementation expertise; OpenAI brings the models and product capabilities that make it possible to build, adapt, and govern agent workflows across the platforms finance teams already use.