OpenAI scrapped a promise to disclose key documents to the public

> The statement, which covers 2022, shows just $44,000 in revenue and $1.3 million in expenses. That’s accurate for the nonprofit, but OpenAI overall reportedly generated hundreds of millions of dollars in sales last year and spends even more on high-end computers and top-flight researchers.

Never claim financial statements are accurate! Point to the auditor’s opinion. That being said, who audits OpenAI? I’m having difficulty finding the information online.

The IRS, if it chooses to do so. But auditing large companies with complex governance structures and large legal teams is prohibitively resource intensive for the IRS because it's intentionally underfunded by Congress.

Presumably external auditors would be hired by the stakeholders though. Particularly for the for-profit entity with investors and a lot of money passing through it. I’d imagine it would be conducted by EY, PwC, Deloitte or KPMG.