The Auditor of God: How a 12-Person Firm Oversees OpenAI’s $500B Machine

OpenAI—worth $500B—relies on a tiny 12-person accounting firm, not a Big Four giant. Meanwhile, the AI money loop is stunning:

Microsoft invests $13B → OpenAI spends it on Azure → Microsoft records the revenue → Microsoft buys more Nvidia chips.

Capital circulates in a perfect loop, detached from real demand.

The scale behind it:

45% of Nvidia’s $60B data-center revenue comes from just three hyperscalers

73% of enterprise AI projects never reach production

Actual productivity gains: 4.8%

We’re building the most critical tech stack since the internet on financial engineering that barely gets stress-tested.

The risk isn’t AI itself — it’s confusing money movement with real value creation. One disruption — a missed target, regulation, or audit — could crack the entire AI ecosystem.

The winners will be those building real products for real users. The rest is just capital spinning in circles.$BTC