OpenAI CFO Sarah Friar has privately recommended postponing the company's initial public offering (IPO) until 2027 due to unmet financial reporting standards required for public companies. According to Wall Street Journal, CEO Sam Altman is eager to proceed with a listing as early as the fourth quarter of 2026. However, OpenAI has yet to initiate the formal IPO process, and insiders indicate that the company is deliberating on the timing in light of slower growth.