Note: The job is a remote job and is open to candidates in USA. OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation and operationalization of complex accounting matters related to OpenAI's compute infrastructure and strategic investments.
Responsibilities
- Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP
- Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements
- 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
- Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation
- Translate technical accounting conclusions into operational guidance, including journal entries, close procedures, workpapers, disclosure considerations, and control requirements
- Advise on accounting areas such as ASC 842 lease accounting, ASC 810 consolidation and VIE evaluations, financial instruments, strategic investments, and financial statement presentation
- Help design scalable accounting processes, controls, policies, and documentation to support OpenAI's continued growth
Skills
- CPA or equivalent accounting qualification
- 10+ years of progressive accounting experience
- Prior public accounting experience at the manager or senior manager level
- Strong technical accounting foundation under U.S. GAAP
- Hands-on experience preparing or reviewing technical accounting memoranda and supporting accounting conclusions with external auditors
- Experience with ASC 842 lease accounting
- Experience with complex or non-routine accounting transactions involving multiple accounting standards
- Ability to translate technical accounting conclusions into practical close, reporting, disclosure, and control requirements
- Strong cross-functional partnership skills and ability to work with Legal, Finance, Tax, Procurement, Infrastructure, and business teams
- Big 4 National Office, Accounting Advisory, or technical accounting consulting experience
- Experience in a technology, infrastructure, cloud, data center, energy, or high-growth company environment
- Experience with ASC 810 consolidation / VIE evaluations, ASC 321 / ASC 323 investments, financial instruments, PPAs, or strategic investments
- Experience supporting pre-signature deal review or advising business partners before transaction execution
- Experience building scalable technical accounting policies, processes, controls, and operating models
Benefits
- We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.
- Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates.
- We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.
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