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Lead, Technical Accounting (Compute Infrastructure)

OpenAI· Finance
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Hybrid (San Francisco)$216k - $240kFull-timePosted 1mo ago

About the role

Senior leadership role focusing on technical accounting for OpenAI's compute infrastructure, investments, and non-routine arrangements, leading evaluation, documentation, and operationalization under US GAAP.

Responsibilities

  • 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 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 ASC 842 lease accounting, ASC 810 consolidation and VIE evaluations, financial instruments, strategic investments, and financial statement presentation.
  • Help design scalable accounting processes, controls, policies, and documentation to support OpenAI's growth.

Qualifications

  • CPA or equivalent accounting qualification.
  • 10+ years of progressive accounting experience.
  • Prior public accounting experience at the manager or senior manager level.
  • Strong technical accounting foundation under U.S. GAAP.
  • Hands-on experience preparing or reviewing technical accounting memoranda and supporting accounting conclusions with external auditors.
  • Experience with ASC 842 lease accounting.
  • Experience with complex or non-routine accounting transactions involving multiple accounting standards.
  • Strong cross-functional partnership skills and ability to work with Legal, Finance, Tax, Procurement, Infrastructure, and business teams.
  • Big 4 National Office, Accounting Advisory, or technical accounting consulting experience.
  • Experience in a technology, infrastructure, cloud, data center, energy, or high-growth company environment.
  • Experience with ASC 810 consolidation / VIE evaluations, ASC 321 / ASC 323 investments, financial instruments, PPAs, or strategic investments.
  • Experience supporting pre-signature deal review or advising business partners before transaction execution.
  • Experience building scalable technical accounting policies, processes, controls, and operating models.

Skills

Required:U.S. GAAP expertiseASC 842 lease accountingASC 810 consolidation / VIE evaluationsCross-functional collaboration
Nice to have:Financial instruments & investments

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
  • Mental health and wellness support
  • Employer-paid basic life and disability coverage
  • Annual learning and development stipend
  • Daily meals in offices, and meal delivery credits as eligible
  • Relocation support for eligible employees
  • Additional taxable fringe benefits, such as charitable donation matching and wellness stipends
Last updated Sep 3, 2026. Interested? Apply on the company site.

About OpenAI

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Company profileWebsite

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