Senior Technical Accounting Manager, Revenue & Strategic Partnerships

OpenAI•San Francisco, CA

10d•$216,000 - $240,000•Hybrid

About The Position

The Technical Accounting team at OpenAI plays a crucial role in helping the organization navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. As a Senior Technical Accounting Manager, Revenue & Strategic Partnerships, you will own the technical accounting framework for bespoke revenue contracts, strategic partnerships, API credits, commercial incentives, revenue share, partner programs, and emerging product monetization models. This role is based in San Francisco, CA, and utilizes a hybrid work model of 3 days in the office per week.

Requirements

CPA, CA, or equivalent accounting qualification.
10+ years of progressive experience in technical revenue accounting, public accounting, accounting advisory, or accounting leadership roles in technology company environments.
At least 2 years of industry experience.
Deep ASC 606 expertise, including performance obligations, SSP, variable consideration, contract modifications, material rights, principal vs. agent, consideration payable to customers, noncash consideration, revenue share, credits, incentives, commitments, and usage-based revenue.
Experience advising on complex commercial partnerships, enterprise contracts, partner incentives, platform or marketplace arrangements, advertising, API or usage-based models, and new product launches.
Proven ability to partner with Strategic Finance, Product, Legal, Tax, Sales, Business Development, Revenue Accounting, Revenue Operations, Billing, Financial Reporting, auditors, and external advisors.
Experience translating revenue conclusions into practical guidance for contract review, billing logic, revenue operations, close, disclosures, systems, and controls.
Strong public company discipline, including SOX-ready documentation, auditor alignment, SEC filing support, and executive-ready communication.
Demonstrated ability to build scalable review mechanisms, including contract review playbooks, automated workflows, GenAI or data-enabled review tools, and practical risk-tiering.
Strong leadership capability, including building teams, developing talent, and establishing durable policy infrastructure in a high-growth environment.

Responsibilities

Partner closely with Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, and external auditors.
Identify non-standard revenue arrangements early and evaluate them under ASC 606.
Advise on thoughtful deal structuring for complex revenue and partnership arrangements.
Operationalize scalable processes and controls for non-standard revenue contracts and emerging monetization models.
Ensure complex revenue arrangements are reflected appropriately in financial statements and disclosures.
Support cross-functional teams as a technical accounting advisor on strategic partnerships, customer incentives, and new product monetization approaches.