Senior Manager, Technical Accounting — Compute Infrastructure

Triwill Group; San Francisco, Northern (CA, KY); Hybrid; USD 180,000 - 260,000; Full time

Benefits offered by this job

Relocation assistance

Job summary

OpenAI Finance is seeking a Senior Manager, Technical Accounting, Compute Infrastructure in San Francisco. You will lead evaluation and documentation of complex accounting matters tied to compute infrastructure, investments, and non-routine activities, partnering across Controllership, Tax, Legal, and FP&A.

You will translate conclusions into practical guidance, including journal entries and close procedures, and help design scalable accounting processes to support OpenAI's growth.

Qualifications

• CPA or equivalent qualification is required and senior-level experience expected.
• 10+ years of progressive accounting experience with Big 4 background preferred.
• Experience with ASC 842 lease accounting and non-routine transactions under US GAAP.
• Experience supporting pre-signature deal review or advising business partners before transaction execution.

Responsibilities

• Lead technical accounting analysis for complex, judgmental, non-routine transactions under U.S. GAAP.
• Evaluate accounting implications for compute infrastructure arrangements (cloud, data center, leases, PPAs).
• Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure and other teams.
• Prepare and review technical accounting memoranda and auditor-ready documentation.
• Translate accounting conclusions into journal entries, close procedures and disclosures.
• Advise on ASC 842, ASC 810, investments, PPAs, and financial statement presentation.
• Help design scalable accounting processes, controls, and operating models.

Skills

Technical accounting

US GAAP

Cross-functional collaboration

Controls & governance

Education

CPA or equivalent accounting qualification

Tools

ASC 842

ASC 810

Financial instruments

Job description

OpenAI Finance is seeking a Senior Manager, Technical Accounting, Compute Infrastructure in San Francisco. You will lead evaluation and documentation of complex accounting matters tied to compute infrastructure, investments, and non-routine activities, partnering across Controllership, Tax, Legal, and FP&A.

You will translate conclusions into practical guidance, including journal entries and close procedures, and help design scalable accounting processes to support OpenAI's growth.