The opportunity
About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission.
What you'll do
Lead the resolution of complex technical corporate accounting matters across: the monthly and quarterly close; shape financial statement presentation and footnote disclosures; and ensure technical conclusions are reflected in journal entries, reconciliations, clear ownership, and effective controls.
Own the technical accounting for complex financing, investment, and: equity-related arrangements, including classification, measurement, presentation, and disclosure.
Lead the assessment of consequential corporate accounting matters, including: leases, commitments, contingencies, guarantees, accruals, prepaid expenses, property and equipment, internal-use software, capitalization, and vendor or partnership arrangements, as applicable.
Serve as a senior accounting advisor on strategic investments, acquisitions,: joint ventures, and partnerships; lead the application of business-combination, equity-method, variable-interest-entity, consolidation, noncontrolling-interest, and purchase-accounting guidance as the facts require.
Lead assessments of potential impairment indicators and asset recoverability,: as applicable, across goodwill and indefinite-lived intangibles, finite-lived intangibles and long-lived asset groups or assets held for sale, equity-method and nonmarketable equity investments, and eligible debt securities or receivables; oversee reporting-unit or asset-group identification, qualitative and quantitative testing, cash-flow forecasts, fair-value and expected-credit-loss estimates, sensitivities, evidence-backed memoranda, controls, disclosures, and auditor review in partnership with valuation specialists.
Lead the evaluation of stock-based compensation, equity awards,: earnings-per-share implications, and the interplay among capital structure, valuation, dilution, ownership economics, and financial statement presentation.
What they're looking for
- Lead the accounting assessment of complex treasury and operating matters,: including cash, liquidity, foreign currency, intercompany balances, related-party arrangements, and infrastructure or vendor commitments; coordinate with Tax on downstream impacts without owning tax conclusions.
- Lead the development of concise, evidence-backed technical accounting: memoranda and position papers; set and defend accounting positions grounded in authoritative guidance, materiality, key judgments, and economic substance; and drive timely alignment and resolution with external auditors.
- Own the end-to-end translation of defensible accounting conclusions into: journal entries, close procedures, footnote disclosures, data requirements, clear ownership, and repeatable control activities; drive coordinated implementation across Finance.
- Anticipate emerging accounting standards, shape accounting policy and: change-management efforts, and translate new guidance into practical implementation strategies, financial statement disclosures, reporting calendars, and scalable reporting processes.
