# Senior Manager of Technical Accounting, Strategic Transactions

**Company:** [OpenAI](https://hotfix.jobs/companies/openai)
**Location:** San Francisco, CA
**Role:** Finance & Accounting
**Salary:** $216k – $240k/yr
**Skills:** U.S. Gaap, Revenue Recognition, Stock-Based Compensation, Business Combinations, Leases, Technical Accounting, Financial Reporting, Accounting Memos, Journal Entries, Footnote Disclosures
**Posted:** 2026-03-30

> Leads assessment, documentation, and operationalization of complex GAAP accounting for strategic transactions. Partners cross-functionally to evaluate novel business activities and ensures accurate financial reporting and scalable processes.

## Job Description

## Responsibilities
- Evaluate complex transactions and document accounting conclusions under U.S. GAAP.
- Partner with Controllership, Tax, Legal, FP&A, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and other business initiatives.
- Translate technical accounting conclusions into practical guidance for accounting operations, including journal entries, close support, disclosures, and control considerations.
- Support the preparation and review of technical accounting memoranda, position papers, and other documentation for management and auditors.
- Maintain and enhance the company’s technical accounting framework, including policies, interpretive guidance, and documentation for recurring and non-recurring accounting matters.
- Advise on financial reporting implications of complex accounting areas, including footnote disclosures and presentation in the financial statements.
- Help identify and implement scalable processes around new accounting requirements and evolving business activities.
- Serve as a key thought partner on novel, judgmental, and high-impact accounting issues across the organization.

## Key Areas
- Revenue recognition, leases, stock-based compensation, business combinations, investments, debt and equity transactions, consolidations, and other emerging or non-standard arrangements.

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