PwC and OpenAI are bringing agentic AI to CFOs and their organizations, promising benefits to planning, forecasting, reporting, procurement, payments, treasury, and tax functions. As recently as October 2025, AI remained controversial; Deloitte in Australia faced a reported $290,000 judgment after submitting a report with generative AI hallucinations. PwC and OpenAI have defined roles where AI agents execute and coordinate work while PwC employees supervise to reduce hallucination risk. OpenAI acts as “customer zero,” using its ChatGPT and Codex agent in its own financial organization to “monitor payments, review contracts, update forecasts, and prepare reporting materials.” Lessons learned at OpenAI include AI agents processing five times more contracts without adding professionals and managing more than 200 investor interactions during a fundraising event. PwC also recently announced a collaboration with OpenAI rival Anthropic, offering its client portfolio access to Claude AI assistant, with financial services, pharmaceuticals, and life sciences clients interested in Claude’s efficiencies. In insurance, underwriting cycles could be reduced from weeks to days, and in cybersecurity, agents respond to threats in minutes rather than hours.