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OpenAI's Finance team is seeking a Revenue Accounting Manager to own revenue accounting processes for consumption and usage-based revenue recognition. This role combines hands-on accounting execution with systems and data fluency to support OpenAI's scaling commercial offerings.
You will own the monthly close for usage-based revenue and payment processor accounting, including journal entries, reconciliations, variance analysis, and controls. You'll prepare and review revenue-related journal entries while understanding the underlying transaction lifecycle, accounting methodology, billing arrangements, and source data. Key responsibilities include performing reconciliations for key revenue accounts, investigating discrepancies, and driving issues to resolution.
You will own flux analysis for revenue and related accounts—identifying anomalies, investigating root causes, and partnering with StratFin and cross-functional teams to explain forecast-to-actual differences. You'll design, document, and maintain strong internal controls over revenue, including scalable evidence and audit-ready support.
As the Revenue Accounting directly responsible individual for Fusion Accounting Hub rule updates, you will identify required changes, document expected accounting outcomes, coordinate implementation, execute UAT, validate journal output, and maintain rule documentation. You'll support internal and external audit requests, including documentation of account control matrices and audit testing support.
You will independently own accounting implementation workstreams, including detailed requirements, source-to-general-ledger mapping, UAT, issue tracking, data validation, stakeholder follow-up, and continuous process improvement. You'll lead revenue accounting readiness for onboarding new payment service providers and marketplace arrangements, including transaction and settlement flows, fees, refunds, disputes, and required accounting-rule changes.
The role requires 6+ years of accounting experience in a public company SOX environment with strong revenue accounting exposure. A CPA and deep knowledge of ASC 606 are required. Experience with consumption/usage-based revenue recognition, marketplace arrangements, payment service providers, and complex transaction flows is essential. You should have strong command of the order-to-cash lifecycle and experience managing revenue close in complex, multi-entity environments. SQL or comparable analytical tools proficiency is required. Experience with Oracle Fusion Accounting Hub, accounting rules engines, automated subledgers, or ERP implementations is highly valued.
