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Lead, Corporate Technical Accounting and Strategic Transactions

OpenAI - San Francisco, CA, United States - Hybrid - posted 2026-08-19

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OpenAI Finance seeks an experienced technical accounting leader to serve as a senior advisor on complex corporate accounting matters and strategic transactions. This role oversees a broad portfolio including mergers and acquisitions, major commercial arrangements, financing transactions, investments and financial instruments, leases, intercompany transactions, consolidation, and impairment assessments. You will lead resolution of complex technical accounting issues across monthly and quarterly closes, shape financial statement presentation and disclosures, and ensure conclusions are reflected in journal entries, reconciliations, and controls. Key responsibilities include owning technical accounting for complex financing, investment, and equity arrangements; assessing consequential corporate accounting matters such as leases, commitments, contingencies, and guarantees; and serving as senior advisor on strategic investments, acquisitions, joint ventures, and partnerships. You will lead impairment assessments across goodwill, intangibles, long-lived assets, equity-method investments, and debt securities, working with valuation specialists. Additional duties include evaluating stock-based compensation and EPS implications, assessing complex treasury and operating matters, and developing evidence-backed technical accounting memoranda that defend positions grounded in authoritative guidance and economic substance. You will own end-to-end translation of accounting conclusions into journal entries, close procedures, footnote disclosures, and repeatable control activities. You will anticipate emerging accounting standards, shape accounting policy and change-management efforts, and translate new guidance into practical implementation strategies. You will partner with Financial Reporting and Internal Controls leaders to strengthen disclosure controls, SOX/ICFR readiness, and audit readiness. This highly visible role requires independent direction-setting for complex workstreams, advising senior decision-makers, anticipating and escalating material judgments, aligning cross-functional stakeholders across Corporate Accounting, Financial Reporting, Treasury, Legal, Tax, Strategic Finance, FP&A, Equity, and Internal Controls, and carrying issues from research through clear recommendations and disciplined implementation. The role is based in San Francisco with a 3-day hybrid work model.

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