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OpenAIOpenAISan Francisco, CA

Technical Accounting Manager, Compute Infrastructure

Lead technical accounting evaluations for OpenAI's compute infrastructure and strategic arrangements under U.S. GAAP, translating complex conclusions into operational guidance and financial reporting processes.

216k – 240k/yr
Hybrid10+ YOEFinance & Accounting

About the role

Responsibilities

  • Evaluate complex, judgmental, and non-routine transactions and document accounting conclusions 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.

Requirements

  • 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.
  • 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.

Nice-to-Haves

  • National office or Accounting Advisory background preferred.

Skills

U.S. GaapTechnical AccountingLease AccountingConsolidation AccountingFinancial InstrumentsFinancial ReportingJournal EntriesCPAAccounting PolicyCross-Functional Collaboration

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