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Lead, Revenue Accounting, Technical

OpenAI· Finance
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Hybrid (San Francisco)$216k - $240kFull-timePosted 4w ago

About the role

Senior Manager role leading Revenue Recognition deal advisory for OpenAI’s general B2B commercial activity, partnering with Deal Desk, Legal, GTM, Product, Pricing, and Strategic Finance to translate ASC 606 into practical contract guardrails and drive audit-ready handoffs.

Responsibilities

  • Lead the Revenue Recognition deal-advisory function for general B2B transactions, serving as the primary finance counterpart to OpenAI’s GTM Deal Desk organization.
  • Partner early with GTM Deal Desk, Legal, GTM, Product, and Strategic Finance to evaluate proposed economics and terms before commitments are made or contracts are signed.
  • Own deal intake and triage, distinguish standard, non-standard, novel, and strategic arrangements, and route matters to the appropriate technical owner based on policy, materiality, and risk.
  • Review and resolve revenue recognition issues involving performance obligations, variable consideration, commitments, credits, concessions, contract modifications, options, incentives, implied promises, acceptance provisions, and consideration payable to a customer.
  • Approve transactions covered by established policy and precedent, and develop clear, recommendation-led escalation packages for novel or material judgments.
  • Translate technical conclusions into practical commercial guardrails, approved contract language, fallback positions, decision trees, and training for GTM Deal Desk, Legal, and GTM.
  • Partner with contract-review operations to establish review service levels, prioritization standards, stakeholder communications, performance metrics, and feedback loops that support deal velocity without compromising revenue integrity.
  • Prepare audit-ready conclusions and standardized accounting handoffs for Revenue Accounting Operations, including performance obligations, transaction price, allocation, revenue pattern, monitoring requirements, and billing-versus-revenue differences.

Qualifications

  • 10+ years of technical revenue accounting, revenue recognition, or related advisory experience, with deep ASC 606 expertise and experience leading complex workstreams.
  • Significant experience partnering with commercial Deal Desk, Legal, Sales or GTM teams on high-volume B2B contracts and non-standard commercial terms.
  • Strong command of performance-obligation analysis, variable consideration, consideration payable to a customer, contract modifications, material rights, principal-versus-agent analysis, and gross-versus-net presentation.
  • A track record of translating technical accounting requirements into practical contract language, commercial guardrails, and workable alternatives.
  • Strong risk-based judgment and the ability to distinguish routine matters, precedent-supported exceptions, novel policy questions, and strategic transactions.
  • Experience building or improving deal intake, triage, approval, escalation, service-level, and governance processes.
  • Demonstrated ability to balance deal velocity with accounting integrity, audit readiness, and clear decision rights.
  • 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 influencing cross-functional stakeholders without direct authority in ambiguous, rapidly changing environments.
  • CPA strongly preferred; a mix of Big 4 (or accounting advisory) and technology industry experience in high-growth environments is highly valued.

Skills

Required:ASC 606 expertiseDeal Desk collaboration

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 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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