# Technical Accounting Manager, Compute Infrastructure

**Company:** [OpenAI](https://hotfix.jobs/companies/openai)
**Location:** San Francisco, CA
**Role:** Finance & Accounting
**Salary:** $216k – $240k/yr
**Experience:** 10+ years
**Skills:** U.S. Gaap, Technical Accounting, Lease Accounting, Consolidation Accounting, Financial Instruments, Financial Reporting, Journal Entries, CPA, Accounting Policy, Cross-Functional Collaboration
**Posted:** 2026-05-21

> 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.

## Job Description

## 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.

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