Lead, Technical Accounting (Compute Infrastructure)
AI research and deployment company building and deploying frontier AI products, including ChatGPT, Codex, and its API platform.
Projects
About OpenAI
OpenAI’s mission is to ensure artificial general intelligence benefits all of humanity. It consists of the nonprofit OpenAI Foundation and OpenAI Group, a public benefit corporation governed by the Foundation.
Skills
Candidate Availability
Required and preferred rules are kept separate and reflect the wording in the original posting.
About the Role
You will lead the evaluation, documentation and operationalization of complex accounting matters related to compute infrastructure, strategic investments and non-routine activities under U.S. GAAP. You will partner across Controllership, Tax, Legal, FP&A and Procurement, prepare auditor-ready memoranda, and design scalable processes and controls.
Requirements
- CPA or equivalent accounting qualification
- 10+ years of progressive accounting experience
- Prior public accounting experience at manager or senior manager level
- Strong technical accounting foundation under U.S. GAAP
- Hands-on experience preparing technical accounting memoranda with external auditors
- Experience with ASC 842 lease accounting
- Experience with complex or non-routine transactions
- Strong cross-functional partnership skills
Responsibilities
- Lead technical accounting analysis for complex, non-routine transactions under U.S. GAAP
- Evaluate accounting implications for compute infrastructure arrangements including cloud, data center, colocation, lease and PPA
- Partner with cross-functional teams to assess accounting implications of new products and transactions
- Prepare and review technical accounting memoranda and position papers
- Translate conclusions into journal entries, close procedures, workpapers, disclosures and control requirements
- Advise on ASC 842, ASC 810, VIE evaluations, financial instruments and strategic investments
- Design scalable accounting processes, controls, policies and documentation
Benefits
- Equity
- Medical, dental, and vision insurance with employer HSA contributions
- Health FSA, Dependent Care FSA, and commuter pre-tax accounts
- 401(k) with employer match
- Paid parental leave up to 24 weeks for birth parents and 20 weeks for non-birthing parents
- Paid medical and caregiver leave up to 8 weeks
- Flexible PTO for exempt employees
- 13+ paid company holidays and company office closures
- Mental health and wellness support
- Employer-paid basic life and disability coverage
- Annual learning and development stipend
- Daily meals in offices and meal delivery credits
- Relocation support
- Charitable donation matching and wellness stipends