Enabling the AI-Native Finance Organization
PwC and OpenAI are collaborating to reimagine the office of the CFO — building AI agents around the core operating rhythms of finance, from planning and forecasting to procurement, payments, treasury, tax, and the accounting close.
"Finance is at an inflection point, where organizations are moving from process efficiency to intelligent, decision-centric operations."
— Tyson Cornell, US Advisory Leader, PwC
AI for Hybrid Workforce
Custom + Oracle Agents creating Hybrid (Agent + Human) workflows
AI as Front Door
ChatGPT gateway for all enterprise applications and orchestration
AI-Driven Managed Services
PwC AI Native Managed Services for Finance & HR on OpenAI on OpenAI
AI for Hybrid Workforce
As part of OpenAI's Oracle implementation, PwC is leveraging Custom + Oracle Agents to create hybrid (Agent + Human) workflows across the finance function.
Oracle ERP & EPM
Digital core systems
Custom + Oracle Agents
AI-powered automation
Human Review
Oversight & approval
Orchestration
End-to-end coordination
Record to Report
General Ledger Close
Consolidation & Reporting
AI as the Front Door
PwC is helping OpenAI implement a ChatGPT gateway for all enterprise applications. All user interaction, orchestration, and insights will be exposed through the LLM Gateway — powered by MCP.
OpenAI Northstar Vision — Agentic Bets for 2026
ChatGPT/Codex as the Front Door
One interface to access context, insights, and actions across enterprise systems.
Autonomous Agents at Work
Agents execute background workflows automatically or on demand, with HITL controls.
Bespoke Apps with Codex
Rapidly build internal tools where speed and fit matter more than buying software.
Connecting Platforms to OpenAI via MCP
Finance Context Protocol
Reference architecture for a first-of-its-kind AI Native Finance Function — the governed flow of context from request to action.
- • Approval Limits (DOA)
- • Tolerances
- • Segregation of Duties
- • Tax & Compliance Rules
- • Payment Eligibility Rules
- • Fraud / Duplicate Risk
- • Supplier Risk
- • Payment Risk
- • Early Pay Discount Value
- • Exception Likelihood
- • Best Allowed Action
- • Payment Timing
- • Working Capital Impact
- • SLA & Capacity Constraints
- • Cost / Risk Trade-offs
- • The best action allowed by rules and constraints
Faster Cycle Times
Automates coordination to accelerate decisions
Stronger Controls
Deterministic rules and audit trails
Better Outcomes
Optimized payment timing & working capital
Full Transparency
End-to-end decision visibility
Empowered People
Focus on exceptions & value-add
AI-Driven Managed Services
For OpenAI's DeployCo, PwC is building AI Native Managed Services for Finance and HR — powered by OpenAI on OpenAI — transforming service delivery from reactive to proactive.
Smarter Service Delivery
- Always-on monitoring with proactive alerts
- Playbook-driven resolution for consistent outcomes
- Continuous learning to reduce manual effort
Connected Control Tower
- Real-time ERP signal ingestion for data-driven decisions
- Scalable automation with human-in-the-loop precision
- Cross-tower insights connecting GL, AP, and AR
Supercharged Business Outcomes
- Faster close with fewer anomalies, quicker reconciliations
- Working capital gains — faster invoicing, reduced DSO
- Spend control for stronger compliance, less leakage
- Better commercials — transparent KPIs, fewer tickets
AI-Driven Managed Services — Structural Reimagining for Growth
Full structural redesign — AI as the orchestrator, operating model and role redefinition to outcome-oriented jobs. Humans govern outcomes, not execute tasks.
Target: PE-backed companies with value creation mandates, or cost-optimization cultures
AI-Native Finance Roles
Owns policy models, rules, controls. Ensures policy content is approved and language is accurate.
Owns performance, decision quality and economic outcomes. Reviews how conversations lead to decisions.
Owns agents, tools, permissions and operating performance. Monitors agent behavior, routing, handoffs.
Activation Sequence — AI-Driven Managed Services
Model, Blueprint, Scale — the journey to an AI-native Intelligent Enterprise.
Finance Strategy
Understand the landscape, define the ambition, build conviction
Finance Intelligence
Digital twin modeling — current state, cost-optimized, and AI-native scenarios
Finance Scaffolding
Design the agentic organization with governed blueprint
Intelligent Enterprise
Full structural redesign — AI-managed, human-governed
Governed by Finance
Policies and controls are owned by Finance, not the AI.
Continuously Improved
Insights and feedback drive ongoing improvements.
Auditable and Compliant
Every decision is traceable, explainable and accountable.