Senior Manager, Technical Accounting (Compute Infrastructure)

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry.

About the Role

As a Technical Accounting Manager, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI’s compute infrastructure and other strategic business activities. This is a high-impact role at the intersection of technical accounting, infrastructure strategy, financial reporting, and cross-functional execution.

You will be responsible for analyzing complex and non-routine transactions under U.S. GAAP, developing well-supported accounting conclusions, and translating those conclusions into practical guidance for accounting operations, financial reporting, controls, and business partners. Areas of focus may include leases, cloud compute arrangements, power purchase agreements, related strategic investments, consolidation evaluations, and other emerging or non-standard arrangements.

This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.

In this role, you will:

- Evaluate complex, judgmental, and non-routine transactions and document accounting conclusions under U.S. GAAP.

- Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives.

- Translate technical accounting conclusions into practical operational guidance, including journal entries, close procedures, disclosure considerations, and control requirements.

- Lead the preparation and review of technical accounting memoranda, position papers, and other documentation for management, auditors, and internal stakeholders.

- Maintain and enhance OpenAI’s technical accounting framework, including policies, interpretive guidance, and documentation for both recurring and non-recurring accounting matters.

- Advise on financial reporting implications of complex accounting areas, including financial statement presentation and footnote disclosures.

- Help design and implement scalable processes to support new accounting requirements, evolving business activities, and continued organizational growth.

- Serve as a trusted thought partner on novel, high-impact accounting issues across the organization.

You might thrive in this role if you have:

- CPA or equivalent accounting qualification.

- 10+ years of progressive accounting experience, with at least 2 years in technology company environments.

- Prior exp