About this role
ABOUT THE TEAM
OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission.
The Revenue team plays a critical role in enabling OpenAI to scale its commercial offerings—overseeing billing operations, deal desk, revenue systems, and revenue accounting. We work cross-functionally with Technical Revenue, Finance Data, and Revenue Systems teams to support complex commercial arrangements, improve operational efficiency, and maintain financial integrity.
ABOUT THE ROLE
As a Revenue Accounting Manager, you will own revenue accounting processes for consumption and usage-based revenue recognition while helping implement and maintain the systems, data flows, and accounting rules that support accurate financial reporting. You will serve as a key execution partner on onboarding new revenue streams, Fusion Accounting Hub rule updates, translating accounting requirements into expected journal entries, source-to-general-ledger mappings, user acceptance testing, data validation, and controlled operating processes.
We’re looking for a hands-on revenue accounting owner who combines strong close discipline with systems and data fluency, independently coordinates cross-functional implementation work, and strengthens the accounting infrastructure supporting OpenAI’s growth.
This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.
IN THIS ROLE, YOU WILL:
- Own the monthly close for usage-based revenue and payment processor accounting, including journal entries, reconciliations, variance analysis, controls, and supporting documentation.
- Prepare and review revenue-related journal entries while understanding the underlying transaction lifecycle, accounting methodology, billing arrangements, source data, and expected financial reporting outcomes.
- Perform reconciliations for key revenue accounts, investigate discrepancies, and drive issues to resolution.
- Own flux analysis for revenue and related accounts—identify anomalies, investigate root causes, and partner with StratFin and cross-functional teams to explain forecast-to-actual differences and source variances.
- Design, document, and maintain strong internal controls over revenue, including scalable evidence and audit-ready support.
- Serve as the Revenue Accounting directly responsible individual for Fusion Accounting Hub rule updates, including identifying required changes, documenting expected accounting outcomes, coordinating implementation, executing UAT, validating journal output, and maintaining rule documentation.
- Support internal and external audit requests, including documentation of account control matrices, audit testing support, and remediation of findings.
- Independently own accounting implementation workstreams, including detailed requirements, source-to-general-ledger mapping, UAT, issue tracking, data validation, stakeholder follow-up