Intercompany Accountant

OpenAI•San Francisco, CA

1d•$216,000 - $240,000

About The Position

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuing its mission. The Intercompany Accountant owns an assigned portfolio of intercompany and investment accounting processes, including recurring reconciliations, intercompany funding accounting, review of transfer pricing calculations and journal entries, and investment accounting in partnership with Technical Accounting. The role requires understanding OpenAI's group structure, working closely with Tax on complex transactions, and guiding the wider accounting group on intercompany flows. The accountant owns work from source data through close, resolves routine issues independently, and improves processes within established policies and approval controls. They identify matters requiring technical assessment early and provide clear analysis and supporting facts for review. The role serves as an interface among global finance teams, Treasury, Tax, Technical Accounting, and systems teams to support financial close and reporting.

Requirements

Experience owning recurring accounting work through close, including balance sheet reconciliations, journal entries, and investigation of reconciling items.
Working understanding of US GAAP and multi-entity accounting, with judgment to distinguish routine application of established policy from matters requiring technical review.
Familiarity with intercompany transactions, settlements, and foreign currency accounting.
Careful review habits and ability to trace a calculation or journal entry to its source, explain discrepancies, and document their resolution.
Ability to organize a close calendar, manage dependencies, and communicate clearly with Accounting, Treasury, Tax, and Technical Accounting.
Ability to follow through independently and raise issues with enough context for others to act.
Comfort working with spreadsheets and accounting systems.

Nice To Haves

Experience with transfer pricing calculations or investment accounting.
Experience with Oracle FCCS or a similar consolidation system.
Experience with internal controls or audit support.

Responsibilities

Develop and maintain an understanding of OpenAI's group structure, ownership relationships, intercompany arrangements, and flows.
Partner with Tax, Technical Accounting, and the manager to assess complex intercompany transactions and coordinate implementation of agreed accounting treatments.
Guide the wider accounting group on intercompany flows, accounting treatments, and cross-entity accounting questions.
Own monthly and quarterly close activities for assigned accounts, including reconciliations and resolution of reconciling items.
Coordinate accounting for intercompany funding and settlements with Treasury and Tax within established approval and execution controls.
Review transfer pricing calculations prepared by the TP team for intercompany accounting accuracy, including entity, account, currency, and FX rate treatment.
Prepare and review assigned journal entries for accuracy, supporting evidence, and consistency with approved accounting treatments and controls.
Maintain investment accounting records and reconciliations, implement agreed accounting treatments, and partner with Technical Accounting and the manager on new transactions and technical assessments.
Maintain close and audit support, document processes and controls, and work with systems teams to improve accounting workflows and resolve reporting issues.
Complete assigned close activities on time and produce accurate entries and reconciliations that are easy to review.
Resolve reconciling items promptly and ensure unresolved issues have clear owners and next steps.
Maintain complete supporting evidence for funding, transfer pricing, and investment accounting records.
Document processes and make practical improvements that reduce rework, while escalating complex or unusual matters to the manager early.