Frontier AI Research · San Francisco
About the Team
OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Revenue team plays a critical role in enabling OpenAI to scale commercial offerings by overseeing billing operations, deal desk, revenue systems, revenue accounting, and controllership. We work cross-functionally with Product, Engineering, Go-To-Market, Tax, Legal, and Technical Accounting to support new monetization strategies, improve operational efficiency, and maintain financial integrity as the business grows.
About the Role
This role will own accounting and controllership for OpenAI's advertising products. You will help build the financial foundation for Ads from early scale into durable operations, including revenue recognition, close, controls, reporting, reconciliations, and risk assessment across measurement logic, billing data, rev-share structures, incentives, credits, and emerging monetization models.
You will be a finance partner to Product, Engineering, Technical Accounting, Go-To-Market, Tax, Legal, and Financial Systems. The role requires someone who can independently operate in ambiguity, design 0-to-1 processes and apply AI automation thoughtfully to support a rapidly evolving product environment.
Advertising is a critical and growing monetization vector for OpenAI, and this role will help shape the financial foundations that enable Ads to scale responsibly and transparently.
You’ll be responsible for:
Own end-to-end accounting and controllership for Ads revenue, including revenue recognition, contra-revenue, rev-share, incentives, credits, rebates, and related close activities under ASC 606.
Design and execute scalable month-end and quarter-end close processes for Ads, ensuring accurate, complete, and timely reporting supported by reconciliations, flux analysis, and reviewer-ready evidence.
Design accounting and control frameworks for global Ads expansion, including new currencies, billing entities, tax/invoice localization, FX, AR, and GL mapping.
Translate complex commercial, product, and contractual terms into operational accounting workflows with clear policy alignment and scalable execution.
Partner with Product, Engineering, Finance Engineering, Data, and Billing teams to define, validate, and audit Ads measurement logic such as impressions, clicks, billable events, usage, rev-share, and invoice data.
Identify material risks, separate systemic issues from immaterial noise, and communicate substantiated recommendations to Finance and business leaders.
Use AI, data tooling, and automation to improve close speed, exception management, reconciliation quality, and control execution while preserving appropriate governance.
Support system implementations and enhancements across Oracle Fusion, data warehouses, billing integrations, ads platforms, and related finance tooling.
Lead audit support, documentation, walkthroughs, issue resolution, and remediation for Ads revenue accounting.
We’re looking for someone with:
6+ years of progressive accounting experience, including ads revenue accounting or controllership in a public company or high-growth late stage private company.
CPA or equivalent expertise, with strong command of ASC 606 and practical judgment on variable consideration, principal-agent, incentives, credits, and revenue-share arrangements.
Non-negotiable advertising business expertise: direct experience with ads, adtech, retail media, marketplace monetization, or a closely analogous high-volume usage-based revenue model. Preference for candidates with direct experience with advertiser/customer incentive arrangements, multi-currency billing, global invoicing/localization, or multi-entity revenue accounting.
Proven ability to build 0-to-1 finance processes, then harden them into scalable close procedures, reconciliations, controls, and audit-ready evidence.
Strong data fluency, including comfort validating high-volume calculations, tracing source-system data to billing and GL outputs, and partnering with data or engineering teams.
Practical experience applying AI, analytics, or automation in a Finance org, with clear judgment about controls, review points, and limits of automation.
Balanced materiality and risk judgment: able to quantify impact, identify root cause, assess control implications, and recommend proportionate action backed by evidence.
Experience with Oracle Fusion ERP, revenue systems, billing platforms, or finance transformation work.
Passion for technology, AI, and building financial infrastructure that lets new products scale responsibly.
Workplace & Location
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.
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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