Senior Manager, Technical Accounting — Compute Infra

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

Benefits offered by this job

Relocation assistance

Hybrid work model

Job summary

OpenAI is seeking a Senior Manager, Technical Accounting, Compute Infrastructure, to lead complex U.S. GAAP analyses and document positions for compute infra, data centers, and strategic arrangements.

You'll partner with Controllership, Tax, Legal, FP&A, Procurement, and Infrastructure teams to translate findings into journal entries, disclosures, and scalable controls, while guiding close processes and audit-ready memoranda in a fast-growth tech environment.

Qualifications

• CPA or equivalent accounting qualification is required.
• 10+ years of progressive accounting experience in technology or high-growth environments.
• Experience with ASC 842, ASC 810, and other U.S. GAAP areas.

Responsibilities

• Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP.
• 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.

Skills

10+ years of progressive accounting

Big 4 National Office / Accounting Ad

U.S. GAAP technical accounting

Cross-functional partnership

Strong written & verbal communication

Auditor-ready memoranda

Education

CPA or equivalent accounting qualification

Job description

OpenAI is seeking a Senior Manager, Technical Accounting, Compute Infrastructure, to lead complex U.S. GAAP analyses and document positions for compute infra, data centers, and strategic arrangements.

You'll partner with Controllership, Tax, Legal, FP&A, Procurement, and Infrastructure teams to translate findings into journal entries, disclosures, and scalable controls, while guiding close processes and audit-ready memoranda in a fast-growth tech environment.