PwC and OpenAI Build AI Agents for Enterprise Finance Functions
PricewaterhouseCoopers and OpenAI are expanding their partnership to embed AI agents into core finance operations at large enterprises. The collaboration focuses on practical workflows where AI executes tasks under human oversight, rather than autonomous decision-making.
The two firms are developing AI agents for accounting close, forecasting, payments, planning, procurement, reporting, tax and treasury functions. They combine OpenAI's language models with PwC's finance and risk expertise to build systems that link to existing enterprise software.
How the Model Works
Finance professionals shift from executing routine processes to supervising and refining AI agents. Teams remain responsible for judgement, controls and final outcomes.
Finance specialists use OpenAI tools to build custom workflows for accruals, reconciliations and reporting. The agents follow defined guardrails and policies set by the organization, generating consistent outputs across finance processes.
Tyson Cornell, PwC US Advisory leader, said the partnership 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."
The Shift in Finance Roles
Rather than replacing finance staff, the approach reassigns their work. Professionals govern how agents operate and refine their performance over time, while retaining authority over critical decisions.
Sarah Friar, OpenAI's chief financial officer, said finance has always required judgment and decision-making in complex environments. "AI gives finance leaders a much deeper ability to see around corners and act faster," she said.
Broader Context
This partnership builds on PwC's earlier work. In March, the firm introduced PwC One, an AI platform designed to help clients and internal teams work through complex problems using AI capabilities.
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