Frontier AI Research · San Francisco
About the Team
OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. Our Controllership team provides accurate, timely, and decision-useful financial information to internal and external stakeholders, while building the processes, systems, and controls needed to support a rapidly evolving business. As OpenAI’s products, pricing models, and commercial structures continue to expand, we are building a finance organization that can scale with both operational complexity and growth.
About the Role
As a Technical Revenue Accounting Manager, you will lead high-impact revenue accounting work across complex and evolving commercial arrangements. You will analyze and support accounting conclusions for a broad range of transactions, including subscriptions, usage-based and API arrangements, committed spend structures, contract modifications, multi-product offerings, and other non-standard terms.
You will partner with Deal Desk, Legal, Go-to-Market, RevOps, Billing, Product, Strategic Finance, and Revenue Accounting to help OpenAI scale its commercialization efforts while maintaining strong accounting rigor, audit readiness, and operational practicality. This role is critical to ensuring our technical revenue accounting policies, decision frameworks, and processes remain robust as the business grows and changes.
This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.
In this role, you will:
Review complex customer arrangements to identify revenue recognition implications under ASC 606, including non-standard terms, bundled offerings, usage-based pricing, committed spend, and contract modifications.
Develop, document, and communicate technical accounting conclusions that are both well-supported and operationally executable.
Partner with Deal Desk, Legal, GTM, RevOps, Billing, Product, and Strategic Finance to evaluate deal structures and provide practical accounting guidance.
Help design and improve scalable revenue accounting processes, systems, controls, and workflows to support month-end, quarter-end, and year-end reporting.
Support the accounting implications of new product launches, pricing changes, and evolving commercial models.
Prepare and maintain technical accounting memos, policy documentation, and audit-ready support for complex revenue positions.
Assist with internal and external audit processes and contribute to cross-functional initiatives that improve the quality, speed, and scalability of revenue accounting.
You might thrive in this role if you have:
8+ years of relevant experience across public accounting, accounting advisory, technical accounting, revenue accounting, or industry roles in technology, SaaS, AI, cloud, infrastructure, or other complex business models.
Deep knowledge of ASC 606 and experience applying revenue recognition guidance to complex customer arrangements.
Experience evaluating non-standard contracts, contract modifications, variable consideration, multi-element arrangements, principal-agent questions, material rights, and usage-based or subscription revenue models.
Strong technical accounting judgment paired with the ability to translate complex conclusions into clear, practical guidance for cross-functional stakeholders.
Experience partnering effectively with teams such as Deal Desk, Legal, GTM, RevOps, Billing, Product, Strategic Finance, and external auditors.
A track record of building or improving scalable processes, systems, controls, or workflows in a fast-moving environment.
Experience implementing or improving revenue automation or revenue accounting systems such as Zuora Revenue, NetSuite ARM, or similar tools.
Excellent written and verbal communication skills, with the ability to influence both finance and non-finance audiences.
Experience in Big 4 or national-firm accounting advisory, including ARA, FAAS, CMAAS, AAS, or similar practices.
CPA required (inactive status acceptable).
About OpenAI
OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.
We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.
For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement.
Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.
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