Lead, Technical Accounting (Compute Infrastructure)

OpenAI
San Francisco
Workplace: HybridFull timeUSD 216,000 - 240,000 annuallyFunction: Finance & AccountingExperience: 10+ yearsEducation: certificationSkills: ["Strong judgment","Clear communication","Cross-functional partnership","Documentation","Ability to translate technical conclusions into operational execution"]

Lead technical accounting for complex, judgmental, and non-routine transactions tied to compute infrastructure and strategic investments. You’ll evaluate U.S. GAAP implications across cloud compute, data center/colocation arrangements, ASC 842 lease accounting, ASC 810 consolidation/VIE assessments, power purchase agreements, financial instruments, and related disclosures. Partner cross-functionally with Controllership, Tax, Legal, FP&A, Procurement, and Infrastructure to translate conclusions into operational guidance, controls, and auditor-ready documentation.

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FursaFursa
OpenAI
OpenAI
3 days ago

Lead, Technical Accounting (Compute Infrastructure)

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Job Summary

Lead technical accounting for complex, judgmental, and non-routine transactions tied to compute infrastructure and strategic investments. You’ll evaluate U.S. GAAP implications across cloud compute, data center/colocation arrangements, ASC 842 lease accounting, ASC 810 consolidation/VIE assessments, power purchase agreements, financial instruments, and related disclosures. Partner cross-functionally with Controllership, Tax, Legal, FP&A, Procurement, and Infrastructure to translate conclusions into operational guidance, controls, and auditor-ready documentation.
Location: San Francisco
Workplace: Hybrid
Employment Type: Full time
Job Function: Finance & Accounting
Seniority: Sr. Manager level

Key Responsibilities

  • •Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP.
  • •Evaluate accounting implications for compute infrastructure arrangements (cloud compute, data center/colocation, leases, PPAs, and related procurement/commercial arrangements).
  • •Partner cross-functionally to assess accounting impacts of new products, commercial arrangements, and strategic initiatives.
  • •Prepare and review technical accounting memoranda, position papers, and auditor-ready documentation.
  • •Translate conclusions into operational guidance, including journal entries, close procedures, workpapers, disclosure considerations, and control requirements.

Pay and Benefits

Salary: USD 216,000 - 240,000 annually
Equity and Bonus:Equity
Perks:Relocation

Key Requirements

  • •10+ years of progressive accounting experience with a strong technical accounting foundation under U.S. GAAP.
  • •CPA (or equivalent accounting qualification).
  • •Experience preparing or reviewing technical accounting memoranda and supporting conclusions with external auditors.
  • •Prior public accounting experience at the manager or senior manager level.
  • •Experience with ASC 842 lease accounting and complex, non-routine accounting transactions across multiple standards.
Experience:10+ yearsPublic accountingTechnologyInfrastructureCloudData centerEnergy
Education:Certification / Diploma
Skills:Strong judgmentClear communicationCross-functional partnershipDocumentationAbility to translate technical conclusions into operational execution
Certifications:CPA

Company Brief

OpenAI
Develops and deploys advanced generative AI models (including ChatGPT and DALL·E) and AI infrastructure, providing APIs and consumer products to accelerate safe AGI for broad benefit.
Industry: AI & Machine Learning
Company Size: Enterprise (1,001+ employees)
Revenue: USD 1B+
Growth: Scaleup
Valuation: Hectocorn (USD 100B+)
Funding: Series E+
Headquarters: San Francisco, United States
Founded: 2015
Glassdoor
Glassdoor: 4.4
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