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OpenAI's Finance team is seeking a Senior Manager of Technical Accounting focused on Compute Infrastructure. This role leads the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and non-routine business activities.
You will sit at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key focus areas include cloud compute arrangements, data center and colocation arrangements, lease accounting (ASC 842), power purchase agreements, strategic investments, consolidation evaluations (ASC 810), financial instruments, and emerging arrangements.
Responsibilities include leading technical accounting analysis for complex, judgmental transactions under U.S. GAAP; evaluating accounting implications for compute infrastructure arrangements; partnering with Controllership, Tax, Legal, FP&A, Procurement, and Infrastructure teams; preparing and reviewing technical accounting memoranda and auditor-ready documentation; translating conclusions into operational guidance including journal entries and close procedures; advising on lease accounting, consolidation, financial instruments, and strategic investments; and designing scalable accounting processes and controls.
Ideal candidates have 10+ years of progressive accounting experience, CPA or equivalent qualification, prior public accounting experience at manager or senior manager level, strong U.S. GAAP foundation, hands-on experience with technical accounting memoranda, ASC 842 expertise, and experience with complex non-routine transactions. Big 4 National Office, Accounting Advisory, or technical accounting consulting experience is valued. Background in technology, infrastructure, cloud, data center, energy, or high-growth companies is preferred. Experience with ASC 810 consolidation, ASC 321/323 investments, financial instruments, PPAs, and building scalable technical accounting policies is a plus.
The role is based in San Francisco with a hybrid work model of 3 days in-office per week. Relocation assistance is available.
