# Senior Technical Accounting Manager, Compute Infrastructure

**Company**: OpenAI
**Location**: San Francisco
**Work arrangement**: hybrid
**Experience**: senior
**Job type**: Full time
**Salary**: $216K – $240K
**Category**: Finance
**Industry**: Technology
**Wikidata**: https://www.wikidata.org/wiki/Q124605186

**Apply**: https://jobs.ashbyhq.com/openai/5c85c498-6459-4e4a-937c-6bc9150f743e?utm_source=yubhub.co&utm_medium=jobs_feed&utm_campaign=apply
**Canonical**: https://yubhub.co/jobs/job_c3c9bd8f-fce

## Description

## Compensation

$216K – $240K • Offers Equity

The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. If the role is non-exempt, overtime pay will be provided consistent with applicable laws. In addition to the salary range listed above, total compensation also includes generous equity, performance-related bonus(es) for eligible employees, and the following benefits.

### 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

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry.

## About the Role

As a Technical Accounting Manager, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI’s compute infrastructure and other strategic business activities. This is a high-impact role at the intersection of technical accounting, infrastructure strategy, financial reporting, and cross-functional execution.

You will be responsible for analyzing complex and non-routine transactions under U.S. GAAP, developing well-supported accounting conclusions, and translating those conclusions into practical guidance for accounting operations, financial reporting, controls, and business partners. Areas of focus may include leases, cloud compute arrangements, power purchase agreements, related strategic investments, consolidation evaluations, and other emerging or non-standard arrangements.

This role is based in San Francisco, CA or remote with in-office approximately 1x per month. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.

## In this role, you will:

- Evaluate complex, judgmental, and non-routine transactions and document accounting conclusions under U.S. GAAP.

- 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.

- Translate technical accounting conclusions into practical operational guidance, including journal entries, close procedures, disclosure considerations, and control requirements.

- Lead the preparation and review of technical accounting memoranda, position papers, and other documentation for management, auditors, and internal stakeholders.

- Maintain and enhance OpenAI’s technical accounting framework, including policies, interpretive guidance, and documentation for both recurring and non-recurring accounting matters.

- Advise on financial reporting implications of complex accounting areas, including financial statement presentation and footnote disclosures.

- Help design and implement scalable processes to support new accounting requirements, evolving business activities, and continued organizational growth.

- Serve as a trusted thought partner on novel, high-impact accounting issues across the organization.

## You might thrive in this role if you have:

- CPA or equivalent accounting qualification.

- 10+ years of progressive accounting experience, with at least 2 years in technology company environments.

- Prior experience in a public accounting firm at a manager or senior manager level.

- National office or Accounting Advisory background preferred.

- A strong foundation in technical accounting under US GAAP, with expertise in financial instruments, consolidation and lease accounting.

- Demonstrated ability in managing and supporting high-velocity, cross-functional teams on impactful projects.

- Exceptional problem-solving capabilities, strategic thinking, and the ability to work in a fast-paced, innovative environment.

## Compensation Range:

$216K – $240K USD

## Skills

### Required
- Technical Accounting
- US GAAP
- Financial Instruments
- Consolidation and Lease Accounting
- Cloud Compute Arrangements
- Power Purchase Agreements
- Strategic Investments
- Cross-Functional Teams
- Financial Reporting
- Accounting Operations
- Controls
- Business Partnerships

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