OpenAI CFO Sarah Friar outlined her strategy to transform the company’s finance department into an “AI-native function” in a Monday blog post, aiming to achieve a “zero-day close” and automated, continuously updated forecasting. Friar, who joined OpenAI two years ago, said the work has already changed how the team operates, pushing it beyond static spreadsheets and manual searches toward live tools. A zero-day close, also known as a continuous or touchless close, refers to completing and recording transactions as they occur so little or no additional work is needed when the accounting period ends, according to a July 2025 article from Yooz. Friar said the idea is to give leaders “a real-time, reconciled and traceable view of the company’s financial position,” with OpenAI working to connect approved spending plans, general-ledger actuals, purchase orders, accruals and transaction details. This effort comes as she builds out her finance team to support rapid business growth. In March, OpenAI closed a funding round with $122 billion in committed capital at a valuation of $852 billion. The ChatGPT maker also announced in June that it confidentially submitted a draft S-1 to the Securities and Exchange Commission, preparing for a potential public offering.