PwC and OpenAI Build AI Agents for Enterprise Finance Functions
PricewaterhouseCoopers and OpenAI are expanding their partnership to deploy AI agents across core finance workflows at enterprise scale, with humans retaining oversight and final decision-making authority.
The collaboration targets eight key finance areas: accounting close, forecasting, payments, planning, procurement, reporting, tax, and treasury. PwC will apply its finance expertise while OpenAI provides the underlying AI tools.
How the Model Works
Finance professionals will shift from executing routine processes to supervising and refining AI agents. Teams must define guardrails, policies, and organizational memory to guide agent behavior.
The agents link to enterprise systems through model context protocols and reusable skills, designed to produce consistent outputs across finance processes. Finance specialists can use OpenAI's Codex and new tools to build custom workflows for accruals, reconciliations, and reporting.
Humans retain responsibility for judgment, controls, and outcomes. The model keeps decision-making authority with the organization, not the AI.
What This Means for Finance Teams
The shift requires finance professionals to develop new competencies in agent governance rather than process execution. Teams will spend time defining how agents should operate within their organization's risk and control frameworks.
Tyson Cornell, PwC US Advisory leader, said the collaboration helps "clients embed agentic AI into the core fabric of the finance function, enabling more proactive insights, stronger controls and a more adaptive operating model."
OpenAI CFO Sarah Friar framed the change differently: "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."
Broader Context
This partnership builds on PwC's earlier launch of PwC One, an AI-driven platform introduced in March as a step toward AI-enabled professional services delivery.
For finance professionals looking to understand how AI for Finance and AI Agents & Automation apply to their roles, the shift from execution to oversight represents a fundamental change in how finance functions will operate.
Your membership also unlocks:
