OpenAI CFO says knowledge of AI coding tools like Codex is now a baseline expectation for finance hires

Sarah Friar, OpenAI's CFO, stated at the Liquidity Summit 2026 that she would not hire a finance person who doesn't know how to use AI tools like Codex, comparing it to the baseline expectation of Excel proficiency.

Knowledge workers now represent about 20% of Codex users and are growing more than three times as fast as other user groups, according to OpenAI's new report. Codex is an AI coding agent that automates software and technical tasks through natural-language prompts.

Deloitte's Finance Trends 2026 survey of more than 1,300 global finance leaders found that AI and automation skills are now their top priority for developing and sourcing new finance talent, ranking ahead of traditional competencies like regulatory compliance and cost management.