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OpenAI · 2 weeks ago

Compute & Infrastructure Accounting Manager

San Francisco, CA

Full-time

Hybrid

Senior Level

$190K/yr - $190K/yr

6+ years exp

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. The Compute & Infrastructure Accounting Manager will lead the accounting and financial reporting for infrastructure investments, ensuring operational scalability and financial accuracy while collaborating with various stakeholders.

Agentic AIArtificial Intelligence (AI)Foundational AIGenerative AIMachine LearningNatural Language ProcessingSaaS

Growth Opportunities

Responsibilities

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

Qualification

US GAAPCPACAERP toolsCloud computingFinancial reportingProcess automationArtificial intelligenceInterpersonal skillsAttention to detail

Required

CPA or CA required

Preferred

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