Director of Technical Accounting Policies

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. Our Controllership is responsible for providing accurate and timely financial information for our stakeholders. We aim to build best-in‑class processes and systems that will scale with our business as it grows.

About the Role

As a Director of Technical Accounting Policies, you’ll focus on documenting cutting‑edge, novel technical accounting issues. You’ll research and analyze complex one‑time transactions, while also refreshing and documenting policies for standard processes. Examples of complex transactions may include non‑standard revenue contracts, stock‑based compensation, operating and finance leases, and acquisition of assets.

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 :

• Review complex accounting transactions and document novel accounting conclusions.
• Translate accounting conclusions into accurate month‑end journal entries and quarterly footnote disclosures.
• Enhance current database of technical policy memos to improve completeness of documentation.
• Maintain technical policy memos and update documentation on a quarterly basis.
• Scope and implement the accounting implications of unique transactions, in partnership with the controllership and tax teams.

You might thrive in this role if you have :

Prior experience in a public accounting firm with a managerial or senior managerial role (preferred).

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.

OpenAI’s affirm action and equal employment opportunity policy statement.

Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US‑based candidates. For unincorporated Los Angeles County workers : we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment : protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non‑public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

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We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

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