Description
Compensation
The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. The salary range for this role is $216K – $240K, with generous equity, performance-related bonuses, and the following benefits:
- Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts
- Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)
- 401(k) retirement plan with employer match
- Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)
- Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees
- 13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)
- Mental health and wellness support
- Employer-paid basic life and disability coverage
- Annual learning and development stipend to fuel your professional growth
- Daily meals in our offices, and meal delivery credits as eligible
- Relocation support for eligible employees
- Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.
About the Team
The Technical Accounting team at OpenAI Finance plays a crucial role in helping the organization navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. The team aims to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry.
About the Role
As Lead, Technical Accounting (Compute Infrastructure), you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements.
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.
Requirements
- Enjoyment in solving complex accounting questions that do not have obvious answers and building scalable accounting frameworks for new and evolving business activities.
- Ability to move between technical U.S. GAAP research and practical business execution.
- Comfortability in partnering with both accounting teams and non-accounting stakeholders.
- Strong judgment, clear communication, and the ability to document conclusions in a way that supports audit, reporting, and operational needs.
- CPA or equivalent accounting qualification.
- 10+ years of progressive accounting experience.
- Prior public accounting experience at the manager or senior manager level.
- Strong technical accounting foundation under U.S. GAAP.
- Hands-on experience preparing or reviewing technical accounting memoranda and supporting accounting conclusions with external auditors.
- Experience with ASC 842 lease accounting.
- Experience with complex or non-routine accounting transactions involving multiple accounting standards.
- Ability to translate technical accounting conclusions into practical close, reporting, disclosure, and control requirements.
- Strong cross-functional partnership skills and ability to work with Legal, Finance, Tax, Procurement, Infrastructure, and business teams.
- Big 4 National Office, Accounting Advisory, or technical accounting consulting experience.
- Experience in a technology, infrastructure, cloud, data center, energy, or high-growth company environment.
- Experience with ASC 810 consolidation / VIE evaluations, ASC 321 / ASC 323 investments, financial instruments, PPAs, or strategic investments.
- Experience supporting pre-signature deal review or advising business partners before transaction execution.
- Experience building scalable technical accounting policies, processes, controls, and operating models.