About the Team

The Technical Accounting team plays a crucial role in driving the financial accuracy and success of the organization by ensuring compliance with current accounting standards and providing insightful accounting solutions.

About the Role

We’re looking for a Senior Manager of Technical Accounting who will spearhead OpenAI’s technical accounting operations. You will diagnose and resolve the most intricate technical accounting issues, particularly those related to revenue and intangible assets. This high-impact role will report to the Director of Technical Accounting and collaborate closely with finance leadership, cross-functional teams, and key external partners.

This role is based in San Francisco, CA, using a hybrid work model of 3 days in the office per week. Relocation assistance is offered to new employees.

In this role, you will:

• Lead the resolution of complex technical accounting issues: Rapidly diagnose and resolve intricate accounting challenges, and meticulously document accounting positions in comprehensive memorandums covering revenue, intangibles, and other ad hoc transactions.

• Oversee revenue recognition for contractual agreements: Ensure appropriate revenue recognition and compliance for all contractual agreements, leveraging an in-depth understanding of contract terms and financial implications. Collaborate with sales and legal teams to review and interpret contracts, ensuring alignment with ASC 606 and other relevant standards.

• Lead documentation of revenue transactions: Apply advanced knowledge of US GAAP to document the accounting for complex transactions. Utilize the five-step revenue recognition model to ensure accurate identification of performance obligations, determination of transaction prices, allocation of prices to performance obligations, and recognition of revenue as obligations are satisfied. Focus particularly on ASC 606 (Revenue).

• Collaborate on accounting implications of business activities: Partner with teams such as FP&A, tax, legal, research, product, and operations to provide strategic accounting guidance on contracts, business initiatives, and new transactions. Assess the accounting implications of various business decisions to ensure compliance with US GAAP and optimize financial outcomes.

• Lead revenue-related financial statement preparation and review: Take full ownership of the preparation and review of revenue-related financial statements and disclosures, ensuring their accuracy and compliance with all applicable standards. Drive the revenue reporting process, coordinating with internal and external stakeholders to deliver timely and precise financial information.

• Drive process improvements: Lead efforts to enhance and streamline processes related to technical accounting areas, including revenue, intangibles, capitalized software, and partnerships.

• Stay at the forefront of accounting standards: Keep abreast of new accounting pronouncements and spearhead the implementation of necessary changes in accounting policies and practices.

You might thrive in this role if you have:

• A Bachelor’s degree with 8+ years of progressive experience in technical accounting roles, including substantial experience with SaaS revenue recognition under ASC 606.

• CPA or equivalent, with a deep understanding of US GAAP, particularly in complex accounting areas.

• Proven experience in an accounting advisory consulting practice, or industry experience in a technical accounting role.

• Proven ability to diagnose and resolve complex accounting issues effectively and efficiently.

• Strong communication skills, demonstrating the ability to explain complex accounting topics to non-accounting stakeholders.

• Experience working with modern software and systems, particularly NetSuite and Workiva are a plus.

• Strong analytical skills and experience in a fast-paced, dynamic environment.

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 do not discriminate on the basis of race, religion, national origin, gender, sexual orientation, age, veteran status, disability or any other legally protected status. 

For US Based Candidates: Pursuant to the San Francisco Fair Chance Ordinance, we will consider qualified applicants with arrest and conviction records.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

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At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.