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OpenAI Finance seeks a Manager of Technical & Operational Accounting to lead complex accounting operations and financial reporting for non-standard transactions. You will partner with Technical Accounting, Financial Reporting, and Controllership to translate sophisticated U.S. GAAP conclusions into scalable operational procedures and controls.
Key responsibilities include owning operational accounting for complex financing, investment, equity, and capital arrangements (warrants, equity-method investments, debt/equity securities, noncontrolling interests, hypothetical liquidation at book value allocations, business combinations). You will lead day-one and recurring accounting for non-standard transactions, perform account reconciliations, and drive resolution of discrepancies. During monthly and quarterly close cycles, you will support resolution of complex accounting matters, ensure proper financial statement presentation, footnote disclosures, journal entries, and controls.
You will build operational processes to assess impairment indicators and asset recoverability for goodwill, intangible assets, long-lived asset groups, equity-method investments, and nonmarketable securities. You will coordinate valuations with Technical Accounting and valuation specialists, lead audit support for assigned investments, and prepare evidence-backed schedules and memoranda. The role includes analyzing significant equity and compensation awards in partnership with Equity Administration, coordinating with Tax on downstream impacts, and strengthening controls and SOX/ICFR readiness.
You will monitor emerging accounting standards, translate new guidance into policies and implementation plans, and participate in cross-functional initiatives involving accounting-policy implementation, operating-model changes, and systems improvements. This is a highly visible role requiring the ability to turn technical conclusions into practical execution while maintaining financial reporting integrity.
Required qualifications: CPA, CA, or equivalent accounting credential with 5+ years of progressive experience in technical accounting, accounting advisory, public accounting, corporate controllership, or complex financial reporting. Broad U.S. GAAP expertise across corporate accounting, financial instruments, consolidation, business combinations, equity-method investments, impairment, and fair value. Experience with audit-ready technical memoranda, close and reporting processes, acquisitions/investments, complex ownership structures, and ERP systems (Oracle Fusion preferred).
