Compute & Infrastructure Accounting Manager

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Compute & Infrastructure team shares financial insights and partners with internal and external business stakeholders to manage all aspects of data acquisition, cloud computing, and other infrastructure costs. This team ensures operational scalability, commits to financial accuracy, and empowers informed decision-making.

About the Role

We're looking for a detail-oriented and technically skilled professional in Compute & Infrastructure Accounting to join our finance team. In this role, you'll lead the accounting and financial reporting for our rapidly evolving infrastructure investments—including cloud arrangement and other AI-related deployments. This is a critical position supporting both the scale and accuracy of our infra-related financial processes as we continue to grow and invest in advanced technologies.

You will partner cross-functionally with Finance, Legal, Tax, Procurement, Engineering, and other key stakeholders to ensure accounting processes are efficient, well-documented, and in compliance with US GAAP. This role requires strong technical accounting acumen, hands-on operational capability, and a passion for building scalable processes from the ground up.

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.

In this role, you will:

• Own end-to-end compute/infra cost accounting, ensuring accurate monthly close, accruals, allocations, and variance explanations.

• Drive improvements in the quality of numbers by working cross-functionally with internal and external stakeholders to improve the reliability of data.

• Maintain a complete contract and pricing inventory (rate cards, amendments, credits, side letters) and translate terms into operational workflows.

• Lead billing validation and dispute workflows with vendors, including rate testing, usage reconciliation, root-cause analysis, and recovery tracking.

• Design and strengthen controls (SOX-ready) over compute data quality, pricebook governance, contract intake, allocation logic, and journal entry support—reducing manual touchpoints and unknown pricing/usage.

• Build scalable processes and systems to support the scale-up of the organization.

• Drive process automation and ERP optimization for infra accounting and spend classification.

• Collaborate with Technical Accounting to ensure the proper treatment of complex arrangements.

• Work closely with cross-functional partners to support business decisions and ensure alignment on infra-related initiatives.

• Support management reporting and dashboards to track infra spend, utilization, and trends.

• Assist with internal and external auditors for compute & infrastructure costs and processes.

You might thrive in this role if you have:

• 6-8+ years of progressive experience in accounting, audit or advisory services; operational experience following a transaction start to finish in technology companies is strongly preferred.

• Strong understanding of US GAAP, particularly ASC 360, ASC 842, ASC 350, and CIP accounting.

• Experience working with large-scale fixed asset systems and ERP tools (e.g., NetSuite, SAP, Oracle).

• A builder mindset that enjoys turning messy, manual, or ambiguous workflows into streamlined, automated, and reliable processes.

• Best-in-class attention to detail and unwavering commitment to accuracy in an ever-changing business environment.

• Exemplary interpersonal skills as demonstrated by the ability to partner with internal and external stakeholders in various parts of the world on complex topics.

• Deep understanding of artificial intelligence development and platform infrastructure investments as key inputs to its success.

• Genuine passion for technology and artificial intelligence aligned with our Company mission

• CPA or CA required.

About OpenAI

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.

We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.

For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement.

Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

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