Revenue Accounting Manager

OpenAI • San Francisco, CA

7d • Hybrid

About The Position

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 consumption and usage-based revenue recognition, revenue share arrangements, and bespoke / non-standard commercial agreements, translating complex deal terms and data flows into accurate, controlled, and ASC 606-compliant accounting outcomes.
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.
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.

Requirements

• 6+ years of accounting experience, ideally in a public company SOX environment, with strong revenue accounting exposure.
• A CPA (or equivalent) and deep knowledge of ASC 606.
• Experience supporting consumption / usage-based revenue recognition, including working with large-volume activity data and related estimation, cutoff, and completeness considerations.
• Familiarity with revenue share and partner reporting constructs, and comfort accounting for complex / bespoke commercial terms.
• A strong command of the order-to-cash lifecycle and experience managing revenue close in a complex, multi-entity environment.
• Comfort working with large datasets and business intelligence tools.
• Proven ability to build scalable processes and drive automation, controls, and efficiency across order-to-cash and revenue systems.
• Experience with Oracle Fusion ERP and system implementations.
• A passion for technology and artificial intelligence.

Responsibilities

• Lead key components of the monthly revenue close process across assigned product families, ensuring accuracy, completeness, and timeliness.
• Prepare and review revenue-related journal entries, including analysis of underlying drivers and supporting documentation.
• Perform reconciliations for key revenue accounts, investigate discrepancies, and drive issues to resolution.
• Own flux analysis for revenue and related accounts—identify anomalies, investigate root causes, and partner with StratFin and cross-functional teams to explain forecast-to-actual differences and source variances.
• Design, document, and maintain strong internal controls over revenue, including scalable evidence and audit-ready support.
• Partner with Technical Revenue, Revenue Systems, and Order-to-Cash teams to translate commercial terms and data logic into accounting flows, ensuring consistency with ASC 606—especially for usage-based arrangements and revshare agreements.
• Support internal and external audit requests, including documentation of account control matrices, audit testing support, and remediation of findings.
• Manage and train extended workforce resources to scale recurring close tasks, while driving continuous improvement through process optimization, automation, and system enhancements (e.g., templates, scripts, workflow tools).
• Support accounting assessments for complex or bespoke agreements (e.g., non-standard contract terms, revshare, variable consideration), and operationalize the close and controls needed to account for them consistently.

What This Job Offers

• Job Type: Full-time
• Career Level: Manager
• Education Level: No Education Listed