How we delivered our own AI transformation at PwC

What sets an AI-driven company like PwC apart: our approach and key success factors

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Susanne Arnoldy

Susanne Arnoldy
Partner, Chief Technology & Innovation Officer (CTIO) at PwC Germany
Tel: +49 175 3246516 
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PwC as Client Zero: how we scaled AI across our organisation

Many organisations are stuck at the pilot stage with artificial intelligence: a chatbot here, a use case there, isolated tools, but no measurable business value. We know these challenges first-hand. As our own "Client Zero", we are delivering AI transformation within PwC, with all the opportunities, setbacks and learning curves that involves. That experience puts us in the best possible position to advise our clients on their own AI transformation.

Today, more than 360,000 colleagues worldwide, including 16,000 in Germany, use AI as a natural part of how they work. Large language models from providers such as Anthropic, Google and OpenAI, alongside Copilot and specialist AI tools, are firmly embedded in our day-to-day work. At the same time, around 600 AI specialists in Germany combine technical expertise with our deep knowledge across audit and assurance, tax and legal, consulting and deals.

Our own transformation, and that of our clients, rests on several dimensions: from strategy, governance and processes through to implementation and a clear focus on growth. We concentrate our efforts where the potential is greatest for our clients and for us, always tailored to each organisation's maturity, regulatory environment and business objectives.

"Our clients are no longer asking whether AI works. They're asking how they can use it to move their business forward. That's exactly the question we answered for ourselves first."

Susanne Arnoldy,Partner, Chief Technology & Innovation Officer (CTIO) at PwC Germany

Our AI transformation: lessons learned as Client Zero

How did we align on a shared direction?

Every transformation starts with a decision about direction. AI is changing our business across every function, industry and line of service, and it quickly became clear that without a shared direction, we would end up with siloed solutions. So we developed a cross-business AI strategy with clear guardrails, prioritised areas for action and a defined roadmap. What we learned: an AI strategy only gains traction when it is developed together with the business, rather than handed down from a central function. It needs more than sponsorship at leadership level. It also has to be put into practice within the business, for example through tangible use cases. Otherwise, it remains theory.

Ultimately, technology "only" provides the power; strategy sets the direction. This view is echoed in the PwC study "Want ROI from AI? Go for growth" (2026), which finds that successful AI-driven companies anchor their AI strategy firmly in their corporate strategy. For us, that means technology must follow the direction of the business, not the other way round.

What technology foundations did we put in place?

We deliberately chose freedom of choice over vendor lock-in, building a technology-agnostic stack that stays current and meets the high standards of our regulated environment. At the same time, we invested in data architecture and data quality and established a clear build-or-buy approach. Where the market offers strong solutions, we use them. Where we have an edge of our own, we build in-house. This led to solutions such as ChatPwC, our internal AI assistant that gives every employee access to a range of large language models, and our own secure vibe-coding environment, available to all our people. What matters is not simply access to technology, but what we do with it for our business.

How do we manage risk and responsibility?

In a business where trust is our most valuable asset, AI needs clear guardrails from the outset. That is why we built an internal Responsible AI Toolkit, which embeds risk standards directly into the development of every AI application and supports the entire process, rather than acting as a checkpoint at the very end. This is complemented by a binding AI code of conduct for all our people and secure environments that allow AI to be used safely, even with sensitive data. Our experience shows that clear rules do not slow things down. They create confidence, and that confidence is what encourages people to actually use AI rather than avoid it out of uncertainty.

AI needs clear rules for trust to develop. The PwC study "Want ROI from AI? Go for growth" (2026) underlines this: the top-performing 20% of companies are 1.6 times more likely to have a Responsible AI framework in place and 2.3 times more likely to achieve better compliance.

How did we fundamentally transform our business processes?

With strategy, technology and governance in place, we could focus on the real change: our business processes. Our first instinct was to integrate AI into existing workflows. We soon realised that this was not enough. Our processes needed to be fundamentally rethought, with AI at their core rather than bolted on.

Progress doesn't happen in your comfort zone. Our experience shows that leaders don't leave innovation to chance. They give the right people the freedom and resources to innovate, steer innovation with purpose and challenge their own business before others do. That ambition also means not simply optimising existing processes, but reimagining them from the ground up.

How do we take AI solutions into production?

Many of our best ideas started life as pilot projects. The real challenge was turning them into stable, production-ready solutions. To do this, we established a clear path for developing and scaling AI solutions, from initial idea through to live deployment. Among the results are delivery platforms that bring together our AI capabilities and expert knowledge within each of our lines of service. In consulting, our Agentic Consulting Framework enables consultants and specialised AI agents to work side by side as a single project team throughout the entire engagement. In tax and legal, NEO combines tax process expertise with verified subject-matter content, from establishing the facts of a case through to the final memorandum. In deals, Junction provides a digital workspace with AI-powered data exploration to identify risks and value drivers. And in audit, Maestro is setting new standards.

How did we equip 16,000 of our people to work with AI?

One of the most important lessons from our transformation is that technology alone changes nothing. Even the best tools only deliver value when our 16,000 people use them as a natural part of their everyday work. That is why we launched a comprehensive change and empowerment programme with role-specific upskilling, from leadership through to every part of the business. Our leaders set the pace, visibly using AI in their own day-to-day work. That shapes our culture far more than traditional training alone. Gamification and peer-to-peer learning add enthusiasm and encourage active use. After all, success depends not only on the technology itself, but on how naturally it is adopted and used in everyday work.

The PwC Workforce Hopes and Fears Survey 2026 shows just how important leadership is here: 46% of senior executives do not understand why their role is changing. Our experience shows that enablement must therefore start at the very top. Leaders need to understand how AI is changing their own role before they can shape and model change across the organisation. Those who are expected to lead the transformation must first understand it themselves. Otherwise, no organisation can change in a lasting way.

What has our transformation achieved?

We want successful approaches developed by individual teams to make an impact across the entire organisation. That is why we run targeted workshops to identify particularly effective, domain-specific solutions, pinpoint the elements that can be transferred and develop them into scalable solutions through internal incubators and dedicated AI expert teams. In this way, successful standalone initiatives become approaches that can be used across all our lines of service. Our experience shows that scaling requires clear structures, defined ownership and focused attention. It does not happen by itself.

Planning your own AI transformation?

Our own AI journey has not only changed the way we work. It has also given us a much clearer understanding of what organisations really need from an AI transformation, and where the common pitfalls lie.

Drawing on this experience, we have developed an AI service portfolio that brings together insights from across our entire business. The ideal starting point is our AI Accelerator Workshop.

AI Accelerator Workshop: one day to gain clarity

In a single day, we work with you to prioritise your greatest AI opportunities, identify the value drivers with the highest impact and translate them into a robust business case. The result is a clear agenda for your AI transformation and a solid basis for deciding your next steps.

Learn more

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Frequently asked questions

An AI-driven company does not use AI in isolated pockets. It embeds AI systematically across its value chain, in core processes, decision-making and business models. What counts is real, measurable business value, not the symbolic appeal of individual tools. Achieving this requires technology, data and people to work in concert. This is exactly what we are pursuing at PwC, both in our own transformation and in the work we do with our clients.

Individual AI tools, such as chatbots, are an important starting point, but they are not enough for lasting transformation. What matters is embedding AI across every process and way of working in a way that genuinely transforms them, governing it responsibly and scaling it across the organisation. That is how individual applications become a measurable, lasting contribution to business success, opening up new business models and markets along the way.

The timeline for an AI transformation depends on an organisation's starting point, maturity and business objectives. Some begin with strategy and their data foundations; others start with specific use cases or processes. What matters is setting the right priorities, delivering value early and scaling successful approaches step by step, rather than following a rigid, phase-by-phase plan.

The right partner combines technical know-how with business understanding, regulatory experience and the ability to deliver. Rather than relying on off-the-shelf approaches, they take into account the organisation's starting point, maturity and business objectives, and define a clearly prioritised path to implementation. First-hand transformation experience is especially valuable: a partner who has faced similar challenges themselves can advise not just on concepts, but from real-world delivery experience.

We support your AI transformation end to end, from setting the strategic direction and identifying relevant use cases through to implementation, scaling and sustained value realisation. We start with a focused look at your ambitions, existing architecture, data foundations and specific challenges. This gives us a transparent view of your current maturity, allows us to identify realistic opportunities and helps us define clear success criteria. Building on this, we prioritise the areas for action that best fit your business objectives and circumstances.

AI transformation in practice

We don't just advise on AI transformation. We live it. 

Our own transformation shows what happens when AI is not simply deployed as a tool, but embedded systematically across the value chain: knowledge becomes available faster, and AI agents support our teams, freeing up time for expertise, quality and closer client relationships. We bring exactly this experience from our own transformation to our work with clients.

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"An AI strategy only makes an impact once it has been translated into the language of each part of the business. Alignment isn't a one-off exercise. It's an ongoing process."

Susanne Arnoldy, Partner, Chief Technology & Innovation Officer (CTIO) at PwC Germany
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Nico Reichen

Nico Reichen

Partner, AI Portfolio Leader, PwC Germany

Tel: +49 171 8179 355

Susanne Arnoldy

Susanne Arnoldy

Partnerin und Head of Technology Transformation for Advisory, PwC Germany

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