Senior Manager, Technical Accounting - Compute Infra

Showcify; San Francisco, Northern (CA, KY); Hybrid; USD 180,000 - 240,000; Full time

Benefits offered by this job

Hybrid work model

Relocation assistance

Job summary

OpenAI Finance seeks a Senior Manager, Technical Accounting, Compute Infrastructure, to lead complex US GAAP analyses on compute infrastructure, data center, and strategic investments. You will craft memos, partner with Controllership, Tax, Legal, FP&A, and Procurement, and translate conclusions into practical guidance and controls.

This role is based in San Francisco with a 3-day office hybrid model and relocation assistance.

Qualifications

• CPA or equivalent accounting qualification is required.
• 10+ years of progressive accounting experience.
• Big 4 National Office, Accounting Advisory, or technical accounting consulting experience.
• Experience with ASC 842 lease accounting.
• Experience with ASC 810 consolidation / VIE evaluations, ASC 321 / ASC 323 investments, financial instruments, PPAs, or strategic investments.

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 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

Accounting expertise

US GAAP

CPA or equivalent

Big 4 experience

ASC 842

ASC 810

ASC 321/ASC 323

Financial instruments

PPA/ investments

Cross-functional collaboration

Technical accounting memos

Education

CPA or equivalent accounting qualification

Job description

OpenAI Finance seeks a Senior Manager, Technical Accounting, Compute Infrastructure, to lead complex US GAAP analyses on compute infrastructure, data center, and strategic investments. You will craft memos, partner with Controllership, Tax, Legal, FP&A, and Procurement, and translate conclusions into practical guidance and controls.

This role is based in San Francisco with a 3-day office hybrid model and relocation assistance.