# Lead, Technical Accounting

**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, Asc 842, Asc 810, Vie Evaluations, Asc 321, Asc 323, Lease Accounting, Financial Instruments, Technical Accounting Memoranda, Power Purchase Agreements, Internal Controls, Financial Reporting
**Posted:** 2026-08-31

> 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.

## Job Description

## 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.

## Similar jobs

- [Senior Manager, Financial Risk Management](https://hotfix.jobs/jobs/c8d54427-8afe-4f60-967c-edbe4dc1c6cf) - OpenAI - San Francisco, CA - $216k – $240k/yr
- [Lead, Corporate Technical Accounting and Strategic Transactions](https://hotfix.jobs/jobs/b48ffc61-f386-45e4-a0ef-b055768a5a6c) - OpenAI - San Francisco, CA - $216k – $240k/yr
- [Finance Systems Lead](https://hotfix.jobs/jobs/7ff1c96a-1553-419e-8f10-f1c82b12b2f2) - Baseten - San Francisco, CA - $215k – $275k/yr
- [Global Mobility Tax Manager](https://hotfix.jobs/jobs/a985a91a-aa1f-4293-9d1b-b5eb18bae3ea) - OpenAI - San Francisco, CA - $220k – $260k/yr
- [Senior Manager, Indirect Tax](https://hotfix.jobs/jobs/f75d6902-5942-436a-a611-d819dbb29872) - Fireworks AI - San Mateo, CA - $210k – $230k/yr

**Apply:** https://hotfix.jobs/jobs/e28cf8f6-0539-43de-9b2a-c8049b0d5ccf
**Canonical:** https://hotfix.jobs/jobs/e28cf8f6-0539-43de-9b2a-c8049b0d5ccf