Intercompany Accountant

OpenAI Finance is seeking an experienced Intercompany Accountant to manage a portfolio of intercompany and investment accounting processes. The successful candidate will be responsible for ensuring the organization's financial close and reporting processes are accurate and compliant.

Key Responsibilities:

• Develop and maintain an understanding of OpenAI's group structure, ownership relationships, and intercompany arrangements and flows.
• Partner with Tax, Technical Accounting, and management to assess complex intercompany transactions and coordinate implementation of agreed accounting treatments.
• Provide guidance to the wider accounting group on intercompany flows, accounting treatments, and cross-entity accounting questions.
• Own monthly and quarterly close activities for assigned accounts, including reconciliations and resolution of reconciling items.
• Coordinate accounting for intercompany funding and settlements with Treasury and Tax, within established approval and execution controls.
• Review transfer pricing calculations prepared by the TP team for intercompany accounting accuracy.
• Prepare and review assigned journal entries for accuracy, supporting evidence, and consistency with approved accounting treatments and controls.
• Maintain investment accounting records and reconciliations, implement agreed accounting treatments, and partner with Technical Accounting and management on new transactions and technical assessments.

Requirements:

• Experience owning recurring accounting work through close, including balance sheet reconciliations, journal entries, and investigation of reconciling items.
• A working understanding of US GAAP and multi-entity accounting, with the judgment to distinguish routine application of established policy from matters that need technical review.
• Familiarity with intercompany transactions, settlements, and foreign currency accounting.
• Careful review habits and the ability to trace a calculation or journal entry to its source, explain discrepancies, and document how they were resolved.
• The ability to organize a close calendar, manage dependencies, and communicate clearly with Accounting, Treasury, Tax, and Technical Accounting.

What Success Looks Like:

• Assigned close activities are completed on time, with accurate entries and reconciliations that are easy to review.
• Reconciling items are resolved promptly, and unresolved issues have clear owners and next steps.
• Funding, transfer pricing, and investment accounting records reflect approved transactions and treatments, with complete supporting evidence.
• Documented processes and practical improvements reduce rework, while complex or unusual matters reach management early enough for a considered decision.