About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. Our Controllership team is responsible for delivering accurate and timely financial information to stakeholders. We aim to build best-in-class processes, controls, and systems that scale with the business as it grows. About the Role As a Senior Manager of Technical Accounting, you will lead the assessment, documentation, and operationalization of complex accounting matters across a wide range of GAAP topics. This role will focus not only on accounting policy, but also on the evaluation of significant transactions, application of accounting guidance to new business activities, and partnership with cross-functional teams to ensure conclusions are appropriately reflected in our financial statements, processes, and controls. You will research and analyze complex and non-routine transactions, support the accounting close and reporting process for key judgments, and help build a scalable technical accounting framework for a fast-evolving business. Examples of areas you may cover include revenue recognition, leases, stock-based compensation, business combinations, investments, debt and equity transactions, consolidations, and other emerging or non-standard arrangements. This role is based in San Francisco, CA or remote with in-office approximately 1x per month. 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: * Evaluate complex transactions and document accounting conclusions under U.S. GAAP. * Partner with Controllership, Tax, Legal, FP&A, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and other business initiatives. * Translate technical accounting conclusions into practical guidance for accounting operations, including journal entries, close support, disclosures, and control considerations. * Support the preparation and review of technical accounting memoranda, position papers, and other documentation for management and auditors. * Maintain and enhance the company’s technical accounting framework, including policies, interpretive guidance, and documentation for recurring and non-recurring accounting matters. * Advise on financial reporting implications of complex accounting areas, including footnote disclosures and presentation in the financial statements. * Help identify and implement scalable processes around new accounting requirements and evolving business activities. * Serve as a key thought partner on novel, judgmental, and high-impact accounting issues across the organization. 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. 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