Lead, Technical Accounting (Compute Infrastructure)

Job summary

Responsibilities

As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities..

• Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP.
• Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related…
• Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial…
• Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation.
• Translate technical accounting conclusions into operational guidance, including journal entries, close procedures, workpapers, disclosure considerations, and control requirements.

What they're looking for

• Enjoyment in solving complex accounting questions that do not have obvious answers and building scalable accounting frameworks for new and evolving business activities.
• Ability to move between technical U.S. GAAP research and practical business execution.
• Comfortability in partnering with both accounting teams and non-accounting stakeholders.
• Strong judgment, clear communication, and the ability to document conclusions in a way that supports audit, reporting, and operational needs.
• CPA or equivalent accounting qualification.