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OpenAIOpenAI

Lead, Technical Accounting

Leads technical accounting analysis and operationalization for compute infrastructure, strategic investments, and other complex transactions under U.S. GAAP. Requires a CPA or equivalent qualification, 10+ years of accounting experience, and strong public accounting and cross-functional advisory experience.

About the job

Responsibilities

  • Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP.
  • Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data centers, colocation, leases, power purchase agreements, infrastructure procurement, and related commercial arrangements.
  • Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other teams on the accounting implications of products, commercial arrangements, strategic transactions, and business initiatives.
  • Prepare and review technical accounting memoranda, position papers, and auditor-ready documentation.
  • Translate technical accounting conclusions into journal entries, close procedures, workpapers, disclosures, and control requirements.
  • Advise on lease accounting, consolidation and VIE evaluations, financial instruments, strategic investments, and financial statement presentation.
  • Design scalable accounting processes, controls, policies, and documentation.

Requirements

  • CPA or equivalent accounting qualification.
  • 10+ years of progressive accounting experience.
  • Public accounting experience at the manager or senior manager level.
  • Strong technical accounting foundation under U.S. GAAP.
  • Experience preparing or reviewing technical accounting memoranda and supporting conclusions with external auditors.
  • Experience with ASC 842 lease accounting and complex, non-routine transactions involving multiple accounting standards.
  • Ability to translate technical conclusions into practical close, reporting, disclosure, and control requirements.
  • Strong cross-functional partnership, judgment, and communication skills.

Nice-to-haves

  • Big Four National Office, accounting advisory, or technical accounting consulting experience.
  • Experience in technology, infrastructure, cloud, data center, energy, or high-growth environments.
  • Experience with ASC 810 consolidation/VIE evaluations, ASC 321 or ASC 323 investments, financial instruments, power purchase agreements, or strategic investments.
  • Experience supporting pre-signature deal reviews or advising business partners before transaction execution.
  • Experience building scalable technical accounting policies, processes, controls, and operating models.

Compensation

  • Annual salary: $216,000–$240,000.

Skills

U.S. Gaap, Asc 842, Asc 810, Vie Evaluations, Asc 321, Asc 323, Lease Accounting, Financial Instruments, Technical Accounting Memoranda, Power Purchase Agreements, Internal Controls, Financial Reporting

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