Compute & Infrastructure Accounting

OpenAI•San Francisco, CA

1d•$162,000 - $240,000•Hybrid

About The Position

OpenAI is seeking an experienced accounting professional to manage accounting and financial reporting for compute and infrastructure lease-related activities. The role owns complex lease accounting across data centers, servers, equipment, colocation arrangements, and other infrastructure deployments, and helps operationalize new programs as the organization scales. The successful candidate will evaluate structured transactions, determine their accounting implications, and communicate technical conclusions and recommendations to leadership. The role requires strong knowledge of US GAAP, particularly lease accounting and consolidation, and the ability to build processes and solutions in an evolving environment. The accountant will design scalable processes, systems, controls, and data solutions, and partner with Finance, Technical Accounting, Legal, Tax, Procurement, Engineering, Infrastructure, external counterparties, and service providers. The position is based in San Francisco, California, with a hybrid work model requiring three days in the office each week. Relocation assistance is offered to new employees.

Requirements

10 or more years of progressive experience in accounting, audit, advisory, or a related finance function, including meaningful experience managing complex transactions from initial assessment through operational execution.
Strong technical knowledge of US GAAP, particularly ASC 842, ASC 810, ASC 360, fixed asset accounting, construction-in-progress accounting, and related financial reporting requirements.
Experience assessing complex lease arrangements, embedded leases, equipment financing, data center arrangements, build-to-suit structures, or other infrastructure-related transactions.
Experience with consolidation accounting, including variable interest entity assessments, special-purpose entities, intercompany accounting, and noncontrolling interests.
Ability to translate complex contractual terms and accounting conclusions into scalable operational processes, system requirements, and control frameworks.
Experience with large-scale lease accounting systems, fixed asset systems, and ERP tools such as NetSuite, SAP, Oracle, or similar platforms.
Systems-thinking capabilities and experience partnering with data, engineering, or IT teams to design automated accounting solutions.
Willingness to work hands-on in ambiguous environments and create structure while processes, systems, or ownership models are evolving.
Excellent written and verbal communication skills, including the ability to present complex accounting matters clearly and concisely to senior leadership and cross-functional partners.
Strong interpersonal skills and ability to partner effectively across Finance, Legal, Tax, Procurement, Engineering, Infrastructure, and external organizations.
Genuine passion for technology and artificial intelligence, aligned with OpenAI’s mission.
CPA or CA certification required.

Responsibilities

Own end-to-end accounting for compute and infrastructure lease-related activities, including data centers, servers, equipment, colocation arrangements, and other infrastructure deployments.
Evaluate new and evolving infrastructure arrangements under US GAAP, including lease identification, classification, measurement, commencement, modification, impairment, and presentation.
Partner with Technical Accounting and cross-functional stakeholders to assess complex or non-standard transactions, document accounting conclusions, and present financial reporting implications to senior leadership.
Operationalize new compute and infrastructure programs by developing scalable processes, controls, systems, data requirements, and reporting solutions.
Design and implement system solutions for lease accounting, fixed asset tracking, subledger requirements, data integration, and management reporting.
Own month-end and quarter-end lease portfolio close activities, including journal entries, reconciliations, flux analysis, rollforwards, balance sheet substantiation, and reporting packages.
Develop contract intake, asset tracking, and reconciliation processes to ensure complete and accurate lease-related accounting records.
Manage accounting and reporting for legal entities and special-purpose structures associated with infrastructure investments, including consolidation assessments, intercompany activity, and entity-level reporting.
Monitor changes in contractual arrangements and operational facts for lease modifications, reassessments, impairments, consolidation changes, and other accounting impacts.
Build and maintain internal controls over lease accounting, infrastructure data, entity reporting, journal entries, reconciliations, and management review processes.
Support internal and external audits by preparing accounting documentation, control evidence, reconciliation support, and responses to technical questions.