The US and UK arms of consulting giant PwC have become the biggest direct corporate client of ChatGPT maker OpenAI, announcing a deal to use and resell the AI firm’s latest technology as part of a $US1 billion ($1.5 billion) plan to automate parts of its tax, audit and consulting services.

In an announcement made overnight in the US, PwC will become the first firm globally to integrate OpenAI’s latest models into its practice with the purchase of more than 100,000 OpenAI licences. The hope is the firm’s consultants will then be best placed to advise clients on how to deploy the disruptive technology.