OpenAI's Chief Financial Officer, Sarah Friar, has advised postponing the company's initial public offering (IPO) until 2027, citing unmet financial reporting standards necessary for public companies. This recommendation comes as CEO Sam Altman pushes for a potential IPO as early as the fourth quarter of 2026, highlighting a disagreement over the timing of the listing. The company's growth has decelerated, with ChatGPT's weekly active users rising from 800 million in December 2025 to 900 million in February 2026, missing the 1 billion target. OpenAI's annualized revenue stands at approximately $25 billion, trailing behind competitor Anthropic's $30 billion. Despite these challenges, OpenAI has yet to formally initiate the IPO process, while investment banks suggest that the first company to go public could secure a funding advantage.