The opportunity
OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Revenue team plays a critical role in enabling OpenAI to scale commercial offerings by overseeing billing operations, deal desk, revenue systems, revenue accounting, and controllership.
What you'll do
Lead technical accounting assessments for Ads products and commercial: arrangements, including performance obligations, variable consideration, allocation, principal-versus-agent, collectibility, contract modifications, refunds, incentives, credits, makegoods, and revenue presentation.
Own and continuously evolve Ads revenue accounting policies and operating: guidance as product behavior, pricing, contracting, incentive programs, and billing models change.
Establish governance for new products and accounting decisions, including: intake, decision rights, materiality and escalation thresholds, launch approvals, policy versioning, decision logs, and post-launch monitoring.
Translate accounting conclusions into clear requirements for product design,: contracting, billing, data, estimates, close, reconciliations, controls, and reporting.
Own the operating cadence for incentive and makegood accounting, invoice: readiness, accruals and reserves, settlements, reconciliations, GL tie-outs, flux analysis, reporting, and control evidence.
Partner with Ads Product, Engineering, Data, Finance Engineering, Sales, Deal: Desk, Legal, Tax, Billing, and Technical Accounting on launches, enterprise negotiations, and international expansion.
What they're looking for
- Prepare concise technical memos and audit-ready support; align novel or: material conclusions with Corporate Technical Accounting and external auditors.
- Use data, AI, and automation to improve research, monitoring, policy: maintenance, issue tracking, documentation, and repeatable Finance workflows with appropriate review controls.
- + years of progressive experience in revenue accounting, including direct: ownership of complex ASC 606 judgments and operational execution.
- Demonstrated leadership to independently set direction, prioritize across: competing risks, and influence senior cross-functional stakeholders.
