Compute & Infrastructure Accounting

About the Team

OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission.

The Compute & Infrastructure Accounting team shares financial insights and partners with internal and external business stakeholders to manage all aspects of data, cloud computing, and platform infrastructure costs. This team ensures operational scalability, commits to financial accuracy, and empowers informed decision-making.

About the Role

We are looking for a detail-oriented and technically skilled professional in infrastructure accounting to join our finance team. In this role, you will help lead the accounting and financial reporting for our rapidly evolving infrastructure portfolio, including cloud arrangements, hardware deployments, and other core investments that power OpenAI’s products and research. This is a critical position supporting both the scale and accuracy of our infrastructure-related financial processes as we continue to grow.

You will partner cross-functionally with the business to ensure accounting processes are accurate, scalable, well-documented, and in compliance with US GAAP. This role requires strong technical accounting acumen, hands-on operational capability, and the ability to operate comfortably across a broad set of responsibilities.

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 financial accounting and reporting for compute and infrastructure costs to support a timely and accurate month-end close.

• Drive improvements in the quality of financial data by working cross-functionally with internal and external stakeholders.

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

• Work closely with cross-functional partners in Engineering, Technical Program Management, Procurement, FP&A, and Legal to support business decisions and ensure alignment on infrastructure-related initiatives.

• Serve as the main point of contact for internal and external auditors on compute and platform infrastructure 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.

• A strong understanding of US GAAP, particularly ASC 360, ASC 842, and ASC 350.

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

• A builder mindset that enjoys turning messy, manual, or ambiguous workflows into streamlined, scalable, 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 strongly preferred.

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 Ac