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OpenAI's Finance team is seeking a Senior Manager of Revenue Accounting to lead revenue strategy and technical accounting for the company's strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI's standard product offerings, including strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, and research collaborations.
You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. Key responsibilities include owning technical revenue accounting for strategic deals, serving as the primary revenue advisor for complex commercial structures, and partnering early with Strategic Partnerships, Product, GTM, Strategic Finance, Legal, Deal Desk, and Tax to understand and influence deal economics and contract terms.
You will evaluate complex transactions under ASC 606, including principal-versus-agent considerations, gross-versus-net presentation, performance obligations, variable consideration, contract combinations, and related-party considerations. You will translate technical conclusions into practical commercial guardrails, establish clear intake and decision-making frameworks for material deals, and define data, reporting, billing, settlement, and control requirements for new commercial models.
Additionally, you will draft audit-ready technical accounting memos and policies, lead discussions with external auditors, and communicate conclusions to senior stakeholders. You will manage and develop team members, prioritize concurrent high-value deals, and strengthen the team's ability to influence commercial decisions proactively.
The role requires 10+ years of technical revenue accounting or related advisory experience with deep ASC 606 expertise and a track record of leading complex workstreams or teams. Ideal candidates have significant experience supporting large, bespoke commercial deals, strategic collaborations, and emerging monetization models. Strong commercial judgment, executive communication skills, and the ability to establish ownership and repeatable processes in ambiguous environments are essential. CPA certification is strongly preferred, along with a mix of Big 4 and tech industry experience in high-growth environments.
