Senior Manager, Technical Accounting, Compute Infrastructure

About The Team

OpenAI Finance ensures the organization is set up for success in pursuit of its mission. The Technical Accounting team helps navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. They aim to bring both technical excellence and strong business partnership to novel accounting questions in the industry.

About The Role

As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution.

• 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.

Required Qualifications

• 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.

Preferred Qualifications

• 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.