Lead, Technical Accounting (Compute Infrastructure)

The role

You will lead the evaluation, documentation, and operationalization of complex accounting matters related to compute infrastructure, strategic investments, and non-routine business activities. This role involves technical U.S. GAAP research and practical business execution across infrastructure strategy and financial reporting.

What you will do

• Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP.
• Evaluate accounting implications for compute infrastructure arrangements.
• Partner with cross-functional teams to assess accounting implications of new products and business initiatives.
• Prepare and review technical accounting memoranda, position papers, and auditor-ready documentation.
• Translate technical accounting conclusions into operational guidance.
• Advise on accounting areas such as ASC 842, ASC 810, financial instruments, and strategic investments.
• Help design scalable accounting processes, controls, policies, and documentation.

Required qualifications

• CPA or equivalent accounting qualification.
• 10+ years of progressive accounting experience.
• Prior public accounting experience at the manager or senior manager level.
• Strong technical accounting foundation under U.S. GAAP.
• Hands-on experience preparing or reviewing technical accounting memoranda and supporting conclusions with external auditors.
• Experience with ASC 842 lease accounting.
• Experience with complex or non-routine accounting transactions involving multiple accounting standards.
• Ability to translate technical accounting conclusions into practical close, reporting, disclosure, and control requirements.
• Strong cross-functional partnership skills.

Nice to have

• Big 4 National Office, Accounting Advisory, or technical accounting consulting experience.
• Experience in a technology, infrastructure, cloud, data center, energy, or high-growth company environment.
• Experience with ASC 810 consolidation / VIE evaluations, ASC 321 / ASC 323 investments, financial instruments, PPAs, or strategic investments.
• Experience supporting pre-signature deal review or advising business partners before transaction execution.
• Experience building scalable technical accounting policies, processes, controls, and operating models.

Benefits

• Relocation assistance to new employees

About the company

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. They seek to safely deploy AI to the world through their products.