Manager, Technical & Operational Accounting

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission.

The Technical Accounting, Accounting Policy, and Financial Reporting organization partners across Finance to assess complex corporate matters and develop well-supported U.S. GAAP conclusions. The team supports non-routine business activities requiring thoughtful technical judgment, scalable accounting policies, financial statement disclosures, processes, and controls.

About the Role

You will partner closely with Technical Accounting, Financial Reporting and Controllership to translate complex accounting conclusions into scalable operational procedures. You will build processes for non-standard transactions, including warrants, equity-method investments, debt and equity securities, non-controlling interests, hypothetical liquidation at book value allocations, business combinations, and other complex financing, investment, and capital arrangements.

You will advise stakeholders across Corporate Accounting, Financial Reporting, Treasury, Legal, Tax, Strategic Finance, FP&A, Equity, Internal Controls, valuation specialists, and external auditors. You will help resolve complex accounting questions, align leaders on material judgments and risks, and translate conclusions into audit-ready memoranda, close entries, disclosures, processes, and controls.

This is a highly visible role for an accounting professional who can turn technical conclusions into practical execution, support non-routine transactions through recurring close processes, and strengthen operational accounting across Finance.

In this role, you will:

• Own operational accounting for complex financing, investment, equity, and capital arrangements, including classification, measurement, presentation, disclosure, and recurring close processes.

• In partnership with technical accounting, lead day-one and recurring accounting for non-standard transactions, including fair-value measurements, equity-method investments, debt and equity securities, warrants, noncontrolling interests, and hypothetical liquidation at book value allocations.

• Perform reconciliations for assigned accounts, investigate discrepancies, and drive issues to resolution.