Senior Manager, Technical Accounting, Compute Infrastructure

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry.

About the Role

As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities..

This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution.Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements.

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

• Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP.

• Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives.

• Translate technical accounting conclusions into practical operational guidance, including journal entries, close procedures, disclosure considerations, and control requirements.

• Lead the preparation and review of technical accounting memoranda, position papers, and other documentation for management, auditors, and internal stakeholders.

• Maintain and enhance OpenAI’s technical accounting framework, including policies, interpretive guidance, and documentation for both recurring and non-recurring accounting matters.

• Advise on financial reporting implications of complex accounting areas, including financial statement presentation and footnote disclosures.

• Help design and implement scalable processes to support new accounting requirements, evolving business activities, and continued organizational growth.

• Serve as a trusted thought partner on novel, high-impact accounting issues across the organization.

You might thrive in this role if you have

• CPA or equivalent accounting qualification.

• 10+ years of progressive accounting experience, with at least 2 years in technology company environments.

• Prior experience in a public accounting firm at a manager or senior manager level.

• National office or Accounting Advisory background preferred.

• A strong foundation in technical accounting under US GAAP, with expertise in financial instruments, consolidation and lease accounting.

• Demonstrated ability in managing and supporting high-velocity, cross-functional teams on impactful projects.

• Exceptional problem-solving capabilities, strategic thinking, and the ability to work in a fast-paced, innovative environment.

Compensation Range: $216K - $240K USD

About OpenAI

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.

We are an equal opportunity employer, and we do not discriminate o