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Lead Revenue Accounting, Technical (Strategic Partnerships)

OpenAI· Finance
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San Francisco$216k - $240kFull-timePosted 2mo ago

About the role

Senior Manager of Revenue Recognition leading revenue strategy and technical accounting for OpenAI’s strategic commercial deals, focusing on large, bespoke, and non-standard arrangements.

Responsibilities

  • Own technical revenue accounting for strategic commercial deals, including large, bespoke, and non-standard transactions outside OpenAI’s standard product and service offerings.
  • Serve as the primary revenue advisor for strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, and other emerging commercial structures.
  • Partner early with Strategic Partnerships, Product, GTM, Strategic Finance, Legal, Deal Desk, and Tax to understand and influence deal economics, pricing, contract terms, and operational design.
  • Evaluate complex and ambiguous transactions under ASC 606, including principal-versus-agent considerations, gross-versus-net presentation, performance obligations, variable consideration, contract combinations, commitments, credits, incentives, and related-party considerations.
  • Translate technical conclusions into practical commercial guardrails and establish clear intake, escalation, and decision-making frameworks for material deals and amendments.
  • Define the data, reporting, billing, settlement, reconciliation, and control requirements needed to operationalize new commercial models and support accurate revenue recognition.
  • Draft audit-ready technical accounting memos and policies, lead discussions with external auditors, and clearly communicate conclusions and trade-offs to senior stakeholders.
  • Manage and develop team members and external resources, prioritize concurrent high-value deals, and strengthen the team’s ability to influence commercial decisions proactively.

Qualifications

  • 10+ years of technical revenue accounting or related advisory experience, with deep ASC 606 expertise and experience leading complex workstreams or teams.
  • Significant experience supporting large, bespoke commercial deals, strategic collaborations, cloud marketplaces, platform distribution, licensing, revenue-share models, or other multi-party transactions.
  • A track record of influencing commercial strategy, pricing, product design, and contract terms before launch or signature.
  • Experience navigating emerging monetization models such as advertising revenue, marketplaces/commerce platforms, or other multi-sided ecosystems is a strong plus.
  • Strong command of principal-versus-agent analysis, gross-versus-net presentation, variable consideration, consideration payable to a customer, contract combinations, and complex performance-obligation assessments.
  • Experience translating evolving commercial models into scalable billing, accounting, reconciliation, reporting, systems, and control requirements.
  • Strong commercial judgment and executive communication skills, with the ability to explain complex accounting issues and practical trade-offs to senior non-accounting stakeholders.
  • Demonstrated success establishing ownership, governance, and repeatable processes in ambiguous, rapidly changing environments while developing team members and managing external resources.
  • CPA strongly preferred; a mix of Big 4 (or accounting advisory) and tech industry experience in high-growth environments is highly valued.

Skills

Required:ASC 606 expertiseTechnical revenue accounting

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.
Last updated Sep 24, 2026. Interested? Apply on the company site.

About OpenAI

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