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This position was posted on May 22, 2026 and is likely no longer accepting applications. We've kept it here for historical reference. Check out the similar jobs below!
Job Overview
Location
San Francisco
Job Type
Full-time
Category
Software Engineering
Date Posted
May 22, 2026
Full Job Description
đź“‹ Description
- • Lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI’s compute infrastructure and strategic business activities under U.S. GAAP.
- • Analyze non-routine and judgmental transactions including cloud compute arrangements, leases, power purchase agreements, strategic investments, and consolidation evaluations.
- • Partner with Controllership, Tax, Legal, FP&A, Procurement, and Infrastructure teams to assess the accounting implications of new products, commercial arrangements, and business initiatives.
- • Translate technical accounting conclusions into practical operational guidance, including journal entries, close procedures, disclosure considerations, and internal control requirements.
- • Prepare and review technical accounting memoranda, position papers, and supporting documentation for management, external auditors, and internal stakeholders.
- • Maintain and enhance OpenAI’s technical accounting framework by updating policies, interpretive guidance, and documentation for recurring and non-recurring accounting matters.
- • Advise on financial reporting implications of complex accounting areas, including financial statement presentation and footnote disclosures.
- • Design and implement scalable processes to support evolving business activities, new accounting standards, and organizational growth.
- • Serve as a trusted thought partner on novel, high-impact accounting issues across the organization, providing clarity and rigor in rapidly changing technical environments.
- • Work within a hybrid model requiring three days per week in the San Francisco office.
- • Collaborate with cross-functional teams to ensure accounting practices align with infrastructure strategy, financial reporting obligations, and compliance standards.
- • Support the organization’s mission by ensuring accurate, transparent, and defensible accounting for cutting-edge AI infrastructure and related expenditures.
🎯 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
- • National office or Accounting Advisory background preferred
- • Strong foundation in U.S. GAAP with expertise in financial instruments, consolidation, and lease accounting
- • Demonstrated ability to manage and support high-velocity, cross-functional teams on impactful projects
🏖️ Benefits
- • Hybrid work model with 3 days per week in the San Francisco office
- • Relocation assistance for new employees
- • Compensation range of $216K - $240K USD
- • Opportunity to work on high-impact, novel accounting challenges at the forefront of AI infrastructure
Skills & Technologies
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About OpenAI, Inc.
OpenAI is a San Francisco-based artificial intelligence research and deployment company founded in 2015. It develops large-scale AI models such as GPT, DALL-E, and Codex, providing cloud APIs and consumer applications like ChatGPT. Originally established as a non-profit, it later created a capped-profit subsidiary to attract capital while maintaining its mission to ensure artificial general intelligence benefits all of humanity.
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