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Manager, Technical & Operational Accounting

OpenAI· Finance
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Hybrid (San Francisco)$162k - $180kFull-timePosted 1mo ago

About the role

Senior technical accounting role focused on translating complex accounting conclusions into scalable operational procedures for non-standard transactions and complex financing, investment, and capital arrangements. Partners across Technical Accounting, Financial Reporting, Controllership, Tax, Legal, and External Auditors to ensure audit-ready processes, disclosures, and strong internal controls in a hybrid San Francisco role.

Responsibilities

  • 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.
  • 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.
  • Monitor emerging accounting standards and translate new guidance into policies, implementation plans, disclosures, reporting calendars, and scalable processes.
  • Participate in cross-functional initiatives involving accounting-policy implementation, operating-model changes, legal-entity matters, and systems or process improvements.
  • Develop pragmatic accounting policies, playbooks, decision frameworks, and automation that improve consistency, strengthen capability, preserve judgment, reflect economic substance, and escalate unresolved issues.

Qualifications

  • Hold a CPA, CA, or equivalent accounting qualification, or bring comparable demonstrated technical-accounting expertise.
  • 5+ years of progressive experience in technical accounting, accounting advisory, public accounting, corporate controllership, or complex financial reporting, with meaningful industry or transaction experience.
  • Broad U.S. GAAP expertise across corporate accounting, financial instruments, consolidation, business combinations, equity-method investments, debt and equity securities, impairment, fair value, financial statement presentation, and complex ownership structures.
  • Apply guidance across ASC 320, 321, 323, 326, 350, 360, 470, 480, 718, 805, 810, 815, and 820; and other applicable guidance as needed.
  • Experience with audit-ready technical memoranda, recurring operations, external auditors, and ensuring conclusions are supported by evidence and guidance.
  • Experience with close and reporting, acquisitions/investments, complex ownership structures, consolidation, or impairment assessments.
  • Understanding of how policies and judgments flow into close, financial statements, disclosures, reconciliations, significant estimates, treasury activity, and external-reporting readiness.
  • Ability to set priorities across workstreams and drive scalable accounting practices while preserving financial reporting integrity.
  • Experience with Oracle Fusion Accounting Hub, accounting rules engines, automated subledgers, ERP implementations, or similar source-to-general-ledger systems.

Skills

Required:Technical accountingAudit readiness and documentation
Nice to have:Policy development and implementation

Benefits

  • Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts
  • Pre-tax 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 additional paid time off for company closures and 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 (e.g., charitable donation matching, wellness stipends) as applicable
  • Details available during hiring process
Last updated Sep 10, 2026. Interested? Apply on the company site.

About OpenAI

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