Senior Technical Accounting Manager, Compute Infrastructure

OpenAI, Inc.

Job Overview

Location

San Francisco

Job Type

Full-time

Full Job Description

📋 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

DevOps

Senior

Hybrid

$216k-240k

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OpenAI, Inc.

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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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