技术会计负责人（计算基础设施）
Lead, Technical Accounting (Compute Infrastructure)
关于团队
OpenAI 财务部门负责确保组织在实现其使命的过程中具备成功所需的条件。技术会计团队在帮助 OpenAI 以严谨和清晰的方式应对复杂、需要判断力且快速发展的会计问题方面发挥着关键作用。我们旨在为行业中最创新的会计问题带来技术卓越性和强大的业务合作。
关于职位
作为高级经理，技术会计，计算基础设施，您将领导对与 OpenAI 计算基础设施、战略投资和其他非经常性业务活动相关的复杂会计事项的评估、文档记录和操作化处理。
该职位位于美国 GAAP 技术会计、基础设施战略、财务报告、控制和跨职能执行的交汇点。关键领域可能包括云计算安排、数据中心和共置安排、ASC 842 下的租赁会计、电力购买协议、战略投资、ASC 810 下的合并评估、金融工具以及其他新兴或非标准安排。
该职位位于加利福尼亚州旧金山。我们采用每周 3 天在办公室的混合工作模式，并为新员工提供搬迁协助。
在该职位中，您将：
- 领导在 U.S. GAAP 下对复杂、需要判断力和非经常性交易的技术会计分析。
- 评估计算基础设施安排的会计影响，包括云计算、数据中心、共置、租赁、PPA、基础设施采购及相关商业安排。
- 与财务控制、税务、法律、FP&A、采购、基础设施及其他跨职能团队合作，评估新产品、商业安排、战略交易和业务计划的会计影响。
- 准备和审核技术会计备忘录、立场文件和其他审计准备文档。
- 将技术会计结论转化为操作指导，包括分录、结账流程、工作底稿、披露考虑因素和控制要求。
- 在 ASC 842 租赁会计、ASC 810 合并和 VIE 评估、金融工具、战略投资和财务报表披露等会计领域提供建议。
- 协助设计可扩展的会计流程、控制、政策和文档，以支持 OpenAI 的持续发展
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About the Team
OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry.
About the Role
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..
This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements.
This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.
In this role, you will:
- 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 commercial arrangements.
- Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives.
- 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.
- Advise on accounting areas such as ASC 842 lease accounting, ASC 810 consolidation and VIE evaluations, financial instruments, strategic investments, and financial statement presentation.
- Help design scalable accounting processes, controls, policies, and documentation to support OpenAI's continued growth.
You might thrive in this role if you have:
- 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.
- 10+ years of progressive accounting experience.
- Prior public accounting experience at the manager or senior manager level.
- Strong technical accounting foundation under U.S. GAAP.
- Hands-on experience preparing or reviewing technical accounting memoranda and supporting accounting conclusions with external auditors.
- Experience with ASC 842 lease accounting.
- Experience with complex or non-routine accounting transactions involving multiple accounting standards.
- Ability to translate technical accounting conclusions into practical close, reporting, disclosure, and control requirements.
- Strong cross-functional partnership skills and ability to work with Legal, Finance, Tax, Procurement, Infrastructure, and business teams.
- Big 4 National Office, Accounting Advisory, or technical accounting consulting experience.
- Experience in a technology, infrastructure, cloud, data center, energy, or high-growth company environment.
- Experience with ASC 810 consolidation / VIE evaluations, ASC 321 / ASC 323 investments, financial instruments, PPAs, or strategic investments.
- Experience supporting pre-signature deal review or advising business partners before transaction execution.
- Experience building scalable technical accounting policies, processes, controls, and operating models.
About OpenAI
OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.
We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.
For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement https://cdn.openai.com/policies/eeo-policy-statement.pdf.
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At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.