Technical Accounting Manager, 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 or remote with in-office approximately 1x per month. 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 jo...