[SpicyLemonZest]

The CFO doesn't even report to Sam Altman directly. I would not assume that the decision is up to her in any meaningful way. I predicted a while ago and still stand by an 80% chance that their S1 is disastrous on the scale of WeWork; so, so much of what people think they know about OpenAI's finances is based on snippets and rumors rather than firm audited statements.

[andsoitis]

Sarah Friar, the CFO, took both Nextdoor and Block public.

[ifwinterco]

They’ll be using every trick in the book to massage the numbers as much as possible, but even so it’s hard to see how an S1 for OpenAI or Anthropic doesn’t look pretty terrible