Revenue Accounting Manager

📋 Description

• • As a Revenue Accounting Manager at OpenAI, you will be an integral part of the Finance team, playing a pivotal role in ensuring the long-term financial health and scalability of our groundbreaking AI research and deployment company. This position is crucial for supporting OpenAI's mission to ensure that general-purpose artificial intelligence benefits all of humanity.
• • The Revenue team is at the forefront of enabling OpenAI's commercial success, meticulously overseeing billing operations, managing the deal desk, optimizing revenue systems, and executing precise revenue accounting. You will collaborate closely with cross-functional teams, including Technical Revenue, Finance Data, and Revenue Systems, to navigate complex commercial arrangements, enhance operational efficiencies, and uphold the highest standards of financial integrity.
• • In this role, you will be a key contributor to the critical month-end close cycle, with a specific emphasis on consumer revenue operationalization. This includes owning the entire process for automated revenue streams, from close and reconciliations to detailed flux analysis. Your expertise will ensure that system changes, data flows, and accounting outcomes remain accurate, rigorously controlled, and fully compliant with ASC 606 standards as the business experiences rapid growth.
• • We are seeking a strategic and detail-oriented operator who thrives in a dynamic, fast-paced, and cross-functional environment. You should possess a strong discipline for closing processes and be enthusiastic about strengthening the foundational infrastructure and rigor that supports OpenAI's ambitious growth trajectory.
• • Your responsibilities will encompass leading essential components of the monthly revenue close process for all consumer revenue streams, guaranteeing accuracy, completeness, and adherence to strict deadlines. This involves meticulous ownership of reconciliations for key consumer revenue accounts and associated balance sheet accounts, proactively investigating discrepancies, driving issues to swift resolution, and continuously improving the underlying processes to prevent future occurrences.
• • You will also be responsible for owning the flux analysis for consumer revenue and related accounts. This requires identifying anomalies, conducting in-depth investigations into root causes, and partnering effectively with Strategic Finance (StratFin) and other cross-functional teams to articulate variances and explain key drivers in a clear and concise manner.
• • A significant aspect of this role involves managing and training extended workforce resources to effectively scale execution. This includes establishing and enforcing quality standards, defining documentation requirements, and instilling a strong culture of close discipline among the team.
• • You will be instrumental in designing, documenting, and maintaining robust internal controls over consumer revenue processes. This includes ensuring the availability of scalable evidence and maintaining audit-ready support for all activities.
• • A core function will be partnering with the Revenue Systems, Finance Systems, Finance Data, and Order-to-Cash teams. Your role will be to translate complex product and system logic into accurate accounting flows, ensuring complete consistency with ASC 606, particularly within automated revenue environments.
• • You will actively monitor and manage all system and process changes that impact consumer revenue. This includes new product features, pricing and packaging adjustments, billing logic updates, refund and credit processes, and changes to data pipelines. Your objective is to ensure that all accounting impacts are thoroughly assessed and effectively operationalized.
• • You will provide critical support for accounting assessments related to new or evolving consumer revenue arrangements. This includes meticulously documenting key judgments made and ensuring operational readiness for the close process.
• • Furthermore, you will support internal and external audit requests, providing comprehensive documentation of account control matrices, offering detailed audit testing support, and actively participating in the remediation of any identified findings.
• • A key driver for this role will be to champion continuous improvement. This will be achieved through proactive process optimization, identifying and implementing automation enhancements, and standardizing key processes using tools such as close checklists, templates, scripts, and workflow management tools.
• • This position is based in our San Francisco, CA office, operating under a hybrid work model requiring three days in the office per week. Relocation assistance is available for new employees.