The opportunity
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.
What you'll do
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.
What they're looking for
- Help design scalable accounting processes, controls, policies, and: documentation to support OpenAI's continued growth.
- 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.
