Key responsibilities include:

• Author detailed ASC 606 technical accounting memos analysing complex revenue recognition scenarios and providing accounting conclusions
• Evaluate and establish revenue recognition treatment for new product offerings, including performance obligation identification, SSP evaluation, and contract modification assessments
• Advise business stakeholders on revenue accounting implications of new go-to-market strategies, pricing models, and unique commercial arrangements
• Review revenue contracts and prepare technical accounting documentation, including ASC 606 checklists and position papers to ensure revenue recognition compliance
• Lead technical research initiatives on emerging revenue recognition issues and present authoritative findings to senior management
• Develop and maintain comprehensive revenue recognition policies, procedures, and technical guidance documentation
• Translate complex technical accounting requirements into actionable business guidance for non-accounting stakeholders
• Prepare for revenue-related month end close activities and flux analysis
• Build and maintain relationships with cross-functional stakeholders to drive effective collaboration
• Participate in and contribute to process improvement and system implementation projects

You may be a good fit if you have 7+ years of progressive accounting experience, with extensive expertise in ASC 606 implementation and complex revenue recognition scenarios.

Strong candidates may have a Bachelor's degree in Accounting or Finance, CPA certification, and experience with technical accounting advisory work, including revenue recognition consulting or implementation experience.

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You will own key components of our monthly, quarterly, and year-end financial reporting processes, drive continuous improvement, and help us achieve a faster, more efficient close.

This is a unique opportunity to make a significant impact at a high-growth technology company, shaping the future of our finance function while developing your career in a dynamic, collaborative environment.

Key responsibilities include:

• Owning and managing key aspects of the monthly, quarterly, and year-end close process, including review of journal entries and balance sheet reconciliations

• Leveraging AI and automation to improve the efficiency of the month-end close process, driving a sustainable 5-day close by automating accruals, flux analysis, and reconciliations

• Driving continuous improvement across accounting processes, supporting SOX compliance and other cross-functional finance and systems initiatives

• Supporting the annual financial audit, ensuring readiness through strong documentation and timely responses to audit requests

• Measuring and reporting on efficiency gains from AI-enabled workflows, including hours saved in tasks such as flux analysis, reconciliations, and journal entry preparation

Requirements include:

• 7+ years of progressive accounting experience, ideally with a mix of public accounting and industry experience in a high-growth or technology-enabled company

• Experienced in managing the month-end close and financial reporting processes, with exposure to audits, internal controls, and cross-functional collaboration

• Strong knowledge of US GAAP, financial reporting, and month-end close processes, including journal entries, reconciliations, and flux analysis

• Background in process automation, systems implementations, or leveraging AI/data tools to improve accounting workflows

• Experience supporting external audits and internal control environments, including SOX readiness and documentation

• Ability to lead and develop team members while managing multiple priorities in a fast-paced environment

• Strong systems and process improvement mindset, with a track record of implementing automation or improving accounting workflows

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We offer a competitive salary range of $162K – $180K, including generous equity, performance-related bonus(es) for eligible employees, and the following benefits.

• Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts

• Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)

• 401(k) retirement plan with employer match

• Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)

• Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees

• 13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)

• Mental health and wellness support

• Employer-paid basic life and disability coverage

• Annual learning and development stipend to fuel your professional growth

• Daily meals in our offices, and meal delivery credits as eligible

• Relocation support for eligible employees

• Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.

About the Team

OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission.

The Revenue team plays a critical role in enabling OpenAI to scale its commercial offerings—overseeing billing operations, deal desk, revenue systems, and revenue accounting. We work cross-functionally with Technical Revenue, Finance Data, and Revenue Systems teams to support complex commercial arrangements, improve operational efficiency, and maintain financial integrity.

About the Role

As a Revenue Accounting Manager, you will be a key contributor to the month-end close cycle, build and monitor internal controls, and help drive process improvement and automation across our revenue accounting function. This role has a particular focus on consumer revenue operationalization—owning the close, reconciliations, and flux analysis for automated revenue streams, while ensuring system changes, data flows, and accounting outcomes remain accurate, controlled, and ASC 606-compliant as the business scales.

We’re looking for a strategic operator who thrives in fast-paced, cross-functional environments, brings strong close discipline, and is excited to help strengthen the infrastructure and rigor that underpins OpenAI’s growth.

In this role, you will:

• Lead key components of the monthly revenue close process for consumer revenue streams, ensuring accuracy, completeness, and timeliness.

• Own reconciliations for key consumer revenue accounts and related balance sheet accounts—investigate discrepancies, drive issues to resolution, and strengthen the underlying processes.

• Own flux analysis for consumer revenue and related accounts—identify anomalies, investigate root causes, and partner with StratFin and cross-functional teams to explain variances and drivers.

• Manage and train extended workforce resources to scale execution, including quality standards, documentation requirements, and close discipline.

• Design, document, and maintain strong internal controls over consumer revenue processes, including scalable evidence and audit-ready support.

• Partner with Revenue Systems, Finance Systems, Finance Data, and Order-to-Cash teams to translate product and system logic into accounting flows, ensuring consistency with ASC 606—especially in automated environments.

• Monitor and manage system/process changes impacting consumer revenue (new product features, pricing/packaging changes, billing logic updates, refunds/credits, data pipeline changes), ensuring accounting impacts are assessed and operationalized.

• Support accounting assessments for new or evolving consumer revenue arrangements, including documentation of key judgments and operational readiness for close.

• Support internal and external audit requests, including documentation of account control matrices, audit testing support, and remediation of findings.

• Drive continuous improvement through process optimization, automation enhancements, and standardization (e.g., close checklists, templates, scripts, workflow tools).

You might thrive in this role if you have:

• 6+ years of accounting experience, ideally in a SOX-controlled environment, with strong revenue accounting exposure.

• A CPA (or equivalent) and deep knowledge of ASC 606.

• Comfort performing flux analysis and translating variances into clear, decision-useful explanations.

• Experience designing and operating internal controls, including audit-ready documentation and evidence standards.

• Strong systems and data fluency, including comfort working with large datasets and partnering with data/systems teams.

• Experience supporting system implementations or process automation in a revenue or order-to-cash context.

• The ability to operate in ambiguity—scoping work, prioritizing risk, and building scalable processes as needs evolve.

• Experience with Oracle Fusion ERP and system implementations.

• A passion for technology and artificial intelligence.

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