# Senior Manager, Ads Revenue Accounting

**Company:** [OpenAI](https://hotfix.jobs/companies/openai)
**Location:** San Francisco, CA
**Role:** Finance & Accounting
**Salary:** $216k – $240k/yr
**Experience:** 10+ years
**Skills:** ASC 606, Revenue Accounting, Technical Accounting, Digital Advertising, Adtech, Variable Consideration, Principal Vs Agent, Contract Modifications, Incentives And Credits, Financial Governance, AI Automation, Audit Documentation
**Posted:** 2026-07-24

> Senior leader owning technical accounting assessments, policy development, and operational execution for OpenAI's growing Ads revenue. Requires 10+ years revenue accounting experience with ASC 606 expertise and ability to build scalable 0-to-1 processes in a high-volume, fast-changing environment.

## Job Description

## Responsibilities
- Lead technical accounting assessments for Ads products and commercial arrangements, including performance obligations, variable consideration, allocation, principal-versus-agent, collectibility, contract modifications, refunds, incentives, credits, makegoods, and revenue presentation.
- Own and continuously evolve Ads revenue accounting policies and operating guidance as product behavior, pricing, contracting, incentive programs, and billing models change.
- Establish governance for new products and accounting decisions, including intake, decision rights, materiality and escalation thresholds, launch approvals, policy versioning, decision logs, and post-launch monitoring.
- Translate accounting conclusions into clear requirements for product design, contracting, billing, data, estimates, close, reconciliations, controls, and reporting.
- Own the operating cadence for incentive and makegood accounting, invoice readiness, accruals and reserves, settlements, reconciliations, GL tie-outs, flux analysis, reporting, and control evidence.
- Partner with Ads Product, Engineering, Data, Finance Engineering, Sales, Deal Desk, Legal, Tax, Billing, and Technical Accounting on launches, enterprise negotiations, and international expansion.
- Prepare concise technical memos and audit-ready support; align novel or material conclusions with Corporate Technical Accounting and external auditors.
- Use data, AI, and automation to improve research, monitoring, policy maintenance, issue tracking, documentation, and repeatable Finance workflows with appropriate review controls.

## Requirements
- 10+ years of progressive experience in revenue accounting, including direct ownership of complex ASC 606 judgments and operational execution.
- Demonstrated leadership to independently set direction, prioritize across competing risks, and influence senior cross-functional stakeholders.
- Experience with digital advertising, adtech, marketplaces, payments, usage-based services, or another high-volume transaction environment.
- Strong command of variable consideration, principal-versus-agent, contract modifications, incentives and credits, collectibility, estimates, and revenue presentation.
- Track record building 0-to-1 accounting processes, governance, close mechanisms, reconciliations, and controls that scale.
- Ability to turn technical conclusions into practical product, contract, billing, data, and operating requirements.
- Clear, concise written and executive communication, including audit-ready documentation and evidence-based recommendations.

## Nice-to-Haves
- Experience supporting global launches, multiple currencies, international contracting entities, intercompany considerations, or localized billing models.
- Experience applying AI or automation within Finance while maintaining review, validation, and control standards.
- Experience partnering closely with Product, Engineering, Data, or Finance systems teams.
- Experience developing or leading high-performing accounting teams or distributed operating groups.
- Background in public-company controllership, technical accounting, audit, or similarly rigorous control environments.

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