Manager, Technical Revenue Accounting

Rozgoo; San Francisco (CA); Hybrid; USD 180,000 - 240,000; Full time

Benefits offered by this job

Relocation assistance

Job summary

OpenAI is seeking a Technical Revenue Accounting Manager to lead high‑impact revenue accounting across complex arrangements. You will analyze ASC 606 implications for subscriptions, usage-based and API offerings, and contract modifications, partnering with Deal Desk, Legal, GTM, RevOps, Billing, Product and Finance to deliver practical guidance.

You will help design scalable processes and controls, support month‑end to year‑end closes, and drive audit readiness as OpenAI grows.

Qualifications

• Deep knowledge of ASC 606 and its application to complex customer arrangements.
• Experience translating complex accounting conclusions into practical guidance.
• Strong collaboration with Deal Desk, Legal, GTM, RevOps, Billing, Product, Finance, and external auditors.
• Track record building scalable revenue accounting processes and controls.
• Experience with revenue automation systems such as Zuora Revenue or NetSuite ARM.
• CPA required; active status not necessary.

Responsibilities

• Review complex customer arrangements to identify ASC 606 implications and non-standard terms.
• Develop and document technical accounting conclusions that are operationally executable.
• Partner with cross-functional teams to evaluate deal structures and provide guidance.
• Design and improve scalable revenue accounting processes, systems, and controls.
• Support accounting implications of new product launches and pricing changes.
• Prepare and maintain technical memos, policy documentation, and audit-ready support.
• Assist with internal and external audits and cross-functional initiatives.

Skills

ASC 606

Revenue recognition

Cross-functional partnership

Technical accounting judgment

Big 4 / advisory experience

CPA

Education

CPA certification

Tools

Zuora Revenue

NetSuite ARM

Job description

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. Our Controllership team provides accurate, timely, and decision-useful financial information to internal and external stakeholders, while building the processes, systems, and controls needed to support a rapidly evolving business. As OpenAI’s products, pricing models, and commercial structures continue to expand, we are building a finance organization that can scale with both operational complexity and growth.

About the Role

As a Technical Revenue Accounting Manager, you will lead high-impact revenue accounting work across complex and evolving commercial arrangements. You will analyze and support accounting conclusions for a broad range of transactions, including subscriptions, usage-based and API arrangements, committed spend structures, contract modifications, multi-product offerings, and other non-standard terms. You will partner with Deal Desk, Legal, Go-to-Market, RevOps, Billing, Product, Strategic Finance, and Revenue Accounting to help OpenAI scale its commercialization efforts while maintaining strong accounting rigor, audit readiness, and operational practicality. This role is critical to ensuring our technical revenue accounting policies, decision frameworks, and processes remain robust as the business grows and changes. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.

Responsibilities

• Review complex customer arrangements to identify revenue recognition implications under ASC 606, including non-standard terms, bundled offerings, usage-based pricing, committed spend, and contract modifications.
• Develop, document, and communicate technical accounting conclusions that are both well-supported and operationally executable.
• Partner with Deal Desk, Legal, GTM, RevOps, Billing, Product, and Strategic Finance to evaluate deal structures and provide practical accounting guidance.
• Help design and improve scalable revenue accounting processes, systems, controls, and workflows to support month-end, quarter-end, and year-end reporting.
• Support the accounting implications of new product launches, pricing changes, and evolving commercial models.
• Prepare and maintain technical accounting memos, policy documentation, and audit-ready support for complex revenue positions.
• Assist with internal and external audit processes and contribute to cross-functional initiatives that improve the quality, speed, and scalability of revenue accounting.

Qualifications

• 8+ years of relevant experience across public accounting, accounting advisory, technical accounting, revenue accounting, or industry roles in technology, SaaS, AI, cloud, infrastructure, or other complex business models.
• Deep knowledge of ASC 606 and experience applying revenue recognition guidance to complex customer arrangements.
• Experience evaluating non-standard contracts, contract modifications, variable consideration, multi-element arrangements, principal-agent questions, material rights, and usage-based or subscription revenue models.
• Strong technical accounting judgment paired with the ability to translate complex conclusions into clear, practical guidance for cross-functional stakeholders.
• Experience partnering effectively with teams such as Deal Desk, Legal, GTM, RevOps, Billing, Product, Strategic Finance, and external auditors.
• A track record of building or improving scalable processes, systems, controls, or workflows in a fast-moving environment.
• Experience implementing or improving revenue automation or revenue accounting systems such as Zuora Revenue, NetSuite ARM, or similar tools.
• Excellent written and verbal communication skills, with the ability to influence both finance and non-finance audiences.
• Experience in Big 4 or national-firm accounting advisory, including ARA, FAAS, CMAAS, AAS, or similar practices.
• CPA required (inactive status acceptable).

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 Aff ... . Background checks for applicants will be administered in acco