Manager, Technical & Operational Accounting

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 5+ years of progressive experience in technical accounting, accounting advisory, public accounting, corporate controllership, or complex financial reporting, with meaningful industry or transaction experience.
• Demonstrate broad U.S. GAAP expertise across corporate accounting, financial instruments, consolidation, business combinations, equity-method investments, debt and equity securities, impairment, fair value, financial statement presentation, and complex ownership structures.
• Apply relevant guidance across ASC 320, 321, 323 326, 350, 360, 470, 480, 718, 805, 810, 815, and 820; and other applicable guidance as the facts require.
• Have developed or reviewed audit-ready technical memoranda, implemented conclusions in recurring operations, worked constructively with external auditors, and grounded conclusions in evidence, economic substance, and authoritative guidance.
• Have experience with significant aspects of close and reporting, acquisitions or investments, complex ownership structures, consolidation, or impairment assessments. Understand how technical decisions affect journal entries, reconciliations, disclosures, and controls.
• Understand how accounting policies and judgments flow into close, financial statements, disclosures, reconciliations, significant estimates, treasury activity, and external-reporting readiness.
• Set priorities across consequential workstreams and raise the bar for inclusive, scalable accounting practices while protecting financial reporting integrity.
• Have experience with Oracle Fusion Accounting Hub, accounting rules engines, automated subledgers, ERP implementations, or similar source-to-general-ledger systems.

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.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. No response will be provided to inquiries unrelated to job posting compliance.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

OpenAI Global Applicant Privacy Policy

At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.