Lead, Corporate Technical Accounting and Strategic Transactions

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission.

The Technical Accounting, Accounting Policy, and Financial Reporting organization partners across Finance to assess complex corporate matters and develop well-supported U.S. GAAP conclusions. The team supports non-routine business activities requiring thoughtful technical judgment, scalable accounting policies, financial statement disclosures, processes, and controls.

You might thrive in this role if you:

• Hold a CPA, CA, or equivalent accounting qualification, or bring comparable demonstrated technical-accounting expertise.
• Bring 10+ years of progressive experience in technical accounting, accounting advisory, public accounting, corporate controllership, or complex financial reporting, with meaningful industry or transaction experience and a record of leading high-stakes accounting matters.
• Demonstrate broad U.S. GAAP expertise across corporate accounting, leases, financial instruments, capitalized costs, share-based compensation, consolidation, impairment, and financial statement presentation, with the judgment to apply the appropriate guidance to each matter.
• Apply relevant guidance across ASC 205, 230, 250, and 260; ASC 320, 321, 323, and 326; ASC 350, including ASC 350-40, and ASC 360; and ASC 450, 460, 470, 480, 718, 805, 810, 815, 820, 830, 842, and 850 as the facts and assigned portfolio require.
• Have led and defended significant accounting positions, developed or reviewed audit-ready technical memoranda, evaluated competing accounting views, worked constructively with external auditors, and grounded conclusions in evidence, economic substance, and authoritative guidance.
• Have led significant aspects of corporate close and reporting, acquisitions or investments, complex ownership structures, consolidation, and impairment or credit-loss assessments; understand how technical decisions affect forecasts, valuations, journal entries, reconciliations, disclosures, and controls.
• Understand how accounting policies and technical judgments flow into entity-level close, financial statements, footnote disclosures, account reconciliations, significant estimates, treasury activity, and external-reporting readiness, where applicable.
• Influence and advise leaders across Legal, Treasury, Tax, Corporate Accounting, Financial Reporting, FP&A, valuation, and the business while maintaining independent technical judgment and constructive challenge.
• Communicate complex accounting judgments and their strategic implications clearly to senior leaders and both technical and nontechnical audiences, including practical alternatives, evidence gaps, unresolved risks, and recommended decisions.
• Set priorities across multiple consequential workstreams, mentor and develop colleagues, and raise the bar for inclusive, scalable accounting practices while protecting financial reporting integrity.

About OpenAI

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.

We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.

For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement.

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. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

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