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OpenAI Finance is seeking an experienced accounting professional to manage the accounting and financial reporting for the company's rapidly evolving compute and infrastructure investments. The Compute & Infrastructure team provides financial insights and partners with internal and external stakeholders to ensure accurate accounting and financial reporting across a broad and increasingly complex portfolio of arrangements, including cloud computing, data centers, servers, equipment, rack financing, colocation arrangements, and other AI infrastructure deployments.
In this role, you will own the end-to-end accounting for compute and infrastructure lease-related activities. You will evaluate new and evolving infrastructure arrangements to determine appropriate accounting treatment under US GAAP, including lease identification, classification, measurement, commencement, modification, impairment, and presentation considerations. You will partner with Technical Accounting and cross-functional stakeholders to assess complex or non-standard transactions, document accounting conclusions, and present financial reporting implications to senior leadership.
You will lead the accounting operationalization of new compute and infrastructure programs by developing scalable processes, controls, systems, data requirements, and reporting solutions from the ground up. This includes designing and implementing system solutions to support lease accounting, fixed asset tracking, subledger requirements, data integration, and management reporting. You will own month-end and quarter-end close activities for the lease portfolio, including journal entries, reconciliations, flux analysis, rollforwards, balance sheet substantiation, and reporting packages.
You will ensure completeness and accuracy of lease-related accounting records by developing robust contract intake, asset tracking, and reconciliation processes. You will manage accounting and reporting requirements for unique legal entities and special-purpose structures associated with infrastructure investments, including consolidation assessments, intercompany activity, and entity-level reporting. You will monitor changes in contractual arrangements and operational facts to identify lease modifications, reassessments, impairments, consolidation changes, and other accounting impacts.
You will build and maintain strong internal controls over lease accounting, infrastructure data, entity reporting, journal entries, reconciliations, and management review processes. You will support internal and external audit requests, including preparation of accounting documentation, control evidence, reconciliation support, and responses to technical questions. You will work cross-functionally with Finance, Technical Accounting, Legal, Tax, Procurement, Engineering, Infrastructure, and other key stakeholders, as well as external counterparties and service providers.
The role is based in San Francisco with a hybrid work model of 3 days in the office per week. OpenAI offers relocation assistance to new employees.
REQUIREMENTS:
- 10+ years of progressive experience in accounting, audit, advisory, or related finance function, with meaningful experience managing complex transactions from initial assessment through operational execution
- Strong technical knowledge of US GAAP, particularly ASC 842 (lease accounting), ASC 810 (consolidation), ASC 360 (fixed assets), fixed asset accounting, construction-in-progress accounting, and related financial reporting requirements
- Experience assessing complex lease arrangements, embedded leases, equipment financing, data center arrangements, build-to-suit structures, or other infrastructure-related transactions
- Experience with consolidation accounting, including variable interest entity assessments, special-purpose entities, intercompany accounting, and noncontrolling interests
- Demonstrated ability to translate complex contractual terms and accounting conclusions into scalable operational processes, system requirements, and control frameworks
- Experience working with large-scale lease accounting systems, fixed asset systems, and ERP tools such as NetSuite, SAP, Oracle, or similar platforms
- Strong systems-thinking capabilities and track record of partnering with data, engineering, or IT teams to design automated accounting solutions
- Builder mindset and willingness to operate hands-on in ambiguous environments, creating structure where processes, systems, or ownership models are still evolving
- Excellent written and verbal communication skills, including ability to present complex accounting matters clearly to senior leadership and cross-functional partners
- Exemplary interpersonal skills and ability to partner effectively with stakeholders across Finance, Legal, Tax, Procurement, Engineering, Infrastructure, and external organizations
- Genuine passion for technology and artificial intelligence, aligned with OpenAI's mission
- CPA or CA required
