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OpenAI Finance is seeking a Technical Accounting Lead to own key elements of Ads revenue accounting from technical assessment through operational execution. This senior leader will guide accounting for products, pricing, contracts, incentives, credits, refunds, makegoods, and international expansion. The role will establish governance and translate approved accounting positions into launch, billing, data, close, reconciliation, and control requirements.
In this role, you will lead technical accounting assessments for Ads products and commercial arrangements, including performance obligations, variable consideration, allocation, principal-versus-agent analysis, collectibility, contract modifications, refunds, incentives, credits, makegoods, and revenue presentation. You will own and continuously evolve Ads revenue accounting policies and operating guidance as product behavior, pricing, contracting, incentive programs, and billing models change.
You will establish governance for new products and accounting decisions, including intake, decision rights, materiality and escalation thresholds, launch approvals, policy versioning, decision logs, and post-launch monitoring. You will translate accounting conclusions into clear requirements for product design, contracting, billing, data, estimates, close, reconciliations, controls, and reporting.
You will own the operating cadence for incentive and makegood accounting, invoice readiness, accruals and reserves, settlements, reconciliations, GL tie-outs, flux analysis, reporting, and control evidence. You will partner with Ads Product, Engineering, Data, Finance Engineering, Sales, Deal Desk, Legal, Tax, Billing, and Technical Accounting on launches, enterprise negotiations, and international expansion.
You will prepare concise technical memos and audit-ready support, aligning novel or material conclusions with Corporate Technical Accounting and external auditors. You will use data, AI, and automation to improve research, monitoring, policy maintenance, issue tracking, documentation, and repeatable Finance workflows with appropriate review controls.
OpenAI Finance ensures the organization is positioned for long-term success as it pursues its mission. The Revenue team plays a critical role in enabling OpenAI to scale commercial offerings by overseeing billing operations, deal desk, revenue systems, revenue accounting, and controllership. This role is hybrid with 3 days in the office per week, and relocation assistance is offered to new employees. The role can be based in San Francisco or New York City.
REQUIREMENTS:
- 10+ years of progressive experience in revenue accounting, including direct ownership of complex ASC 606 judgments and operational execution
- Demonstrated leadership to independently set direction, prioritize across competing risks, and influence senior cross-functional stakeholders
- Experience with digital advertising, adtech, marketplaces, payments, usage-based services, or another high-volume transaction environment
- Strong command of variable consideration, principal-versus-agent analysis, contract modifications, incentives and credits, collectibility, estimates, and revenue presentation
- Track record building 0-to-1 accounting processes, governance, close mechanisms, reconciliations, and controls that scale
- Ability to turn technical conclusions into practical product, contract, billing, data, and operating requirements
- Clear, concise written and executive communication, including audit-ready documentation and evidence-based recommendations
PREFERRED QUALIFICATIONS:
- Experience supporting global launches, multiple currencies, international contracting entities, intercompany considerations, or localized billing models
- Experience applying AI or automation within Finance while maintaining review, validation, and control standards
- Experience partnering closely with Product, Engineering, Data, or Finance systems teams
- Experience developing or leading high-performing accounting teams or distributed operating groups
- Background in public-company controllership, technical accounting, audit, or similarly rigorous control environments
