Senior Manager, Technical Accounting (Compute Infrastructure)
Core
Lead the evaluation, documentation, and operationalization of complex accounting matters related to compute infrastructure and strategic business activities under U.S. GAAP.
Role type
Senior Manager, Technical Accounting
Builds
Accounting conclusions, operational guidance, financial reporting controls, and technical accounting frameworks for OpenAI's compute infrastructure and strategic initiatives.
Domain
Technology / Financial Accounting / Compute Infrastructure
Deliverable
production ML models | product features | dashboards & analysis | research | client delivery | infrastructure | physical/clinical work
Required skills
U.S. GAAP technical accounting, financial instruments, consolidation, lease accounting, journal entries, close procedures, disclosure considerations, control requirements, strategic thinking, problem-solving
Preferred skills
Public accounting firm experience (manager/senior manager level), national office or Accounting Advisory background, managing high-velocity cross-functional teams
Technologies
U.S. GAAP, financial instruments, consolidation, lease accounting
Responsibilities
Evaluate complex, judgmental, and non-routine transactions and document accounting conclusions; Partner with Controllership, Tax, Legal, FP&A, Procurement, and Infrastructure teams; Translate technical accounting conclusions into practical operational guidance; Lead preparation and review of technical accounting memoranda and position papers; Maintain and enhance technical accounting framework and policies; Advise on financial reporting implications and footnote disclosures; Design and implement scalable processes for new accounting requirements.
Seniority
Senior Manager, hands-on IC with strategic leadership
