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
Own operational accounting for complex financing, investment, equity, and: capital arrangements, including classification, measurement, presentation, disclosure, and recurring close processes.
In partnership with technical accounting, lead day-one and recurring: accounting for non-standard transactions, including fair-value measurements, equity-method investments, debt and equity securities, warrants, noncontrolling interests, and hypothetical liquidation at book value allocations.
Perform reconciliations for assigned accounts, investigate discrepancies, and drive issues to resolution.
Support the resolution of complex accounting matters during monthly and: quarterly close. Ensure conclusions are reflected in financial statement presentation, footnote disclosures, journal entries, reconciliations, ownership, and controls.
Build operational processes to assess impairment indicators and asset: recoverability for goodwill, intangible assets, long-lived asset groups, equity-method investments, nonmarketable equity investments, and debt securities, as applicable.
Coordinate valuations for non-standard transactions with Technical Accounting and valuation specialists.
What they're looking for
- Lead audit support for assigned investments and other complex accounting: areas. Prepare evidence-backed schedules, memoranda, reconciliations, valuation support, and financial statement tie-outs.
- Analyze significant equity and other compensation awards, and partner with: Equity Administration and Controllership to ensure accurate, timely accounting and booking.
- Coordinate with Tax on downstream impacts without owning tax conclusions.
- Partner with Financial Reporting and Internal Controls to strengthen: controls, SOX/ICFR readiness, impairment monitoring, audit trails, tie-outs, and subsequent-event procedures.