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Head of AI Infrastructure Accounting - job 1 of 2

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission to ensure that artificial general intelligence benefits all of humanity. 

The AI Infrastructure Accounting team manages all aspects of cloud computing, platform infrastructure, and data costs. This team ensures operational scalability and financial accuracy of the core functions that enable OpenAI's research and commercial success.

About the Role

We’re looking for a senior accounting leader with a strong foundation in operational accounting to join our team. You should bring solid experience in technical accounting, strong analytical and leadership skills, and a passion for driving process improvements. In this role, you’ll be responsible for ensuring timely and accurate financial reporting for a critical part of OpenAI’s business.

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:

  • Lead the team responsible for end-to-end accounting and reporting for AI infrastructure, including compute, core technology systems, and data costs.

  • Ensure accurate and timely financial reporting to support strategic decision-making by business leaders.

  • Collaborate cross-functionally to improve upstream data pipelines and enhance reporting capabilities.

  • Leverage a strong foundational understanding of ASC 842 to support the review of technical memos related to infrastructure costs in partnership with the broader accounting team.

  • Design and scale systems and processes to support OpenAI’s growing financial complexity.

You might thrive in this role if you have: 

  • 15+ years of progressive experience in accounting, audit, or advisory services, with operational experience at technology companies.

  • Strong understanding of technical accounting for leases (ASC 842) and related reporting—deep expertise not required, but foundational knowledge is important.

  • Proven track record of owning and improving complex, end-to-end accounting processes.

  • Experience with data center buildouts, compute infrastructure, technology manufacturing, and/or data acquisition.

  • Exceptional attention to detail and a commitment to accuracy.

  • Solid grasp of AI development and platform infrastructure as core drivers of business success.

  • Strong interpersonal and leadership skills with a proven ability to partner across functions and with external stakeholders.

  • Passion for technology and artificial intelligence.

  • CPA or CA certification 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 do not discriminate on the basis of race, religion, national origin, gender, sexual orientation, age, veteran status, disability or any other legally protected status. 

OpenAI Affirmative Action and Equal Employment Opportunity Policy Statement

For US Based Candidates: Pursuant to the San Francisco Fair Chance Ordinance, we will consider qualified applicants with arrest and conviction records.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

OpenAI Global Applicant Privacy Policy

At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

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Average salary estimate

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What You Should Know About Head of AI Infrastructure Accounting, OpenAI

If you're passionate about artificial intelligence and want to make a significant impact in the tech industry, consider joining OpenAI as the Head of AI Infrastructure Accounting in San Francisco. In this senior leadership role, you’ll oversee critical financial aspects of our cloud computing and platform infrastructure costs, ensuring that we maintain operational scalability and financial accuracy as we push boundaries in AI development. With over 15 years of progressive accounting experience, you will lead a dedicated team tasked with end-to-end accounting for AI infrastructure, which includes compute resources, core technology systems, and data costs. Your expertise in technical accounting, combined with strong analytical skills, will support accurate financial reporting critical for strategic decisions at OpenAI. You’ll collaborate with various teams to enhance upstream data pipelines and reporting capabilities, leveraging your foundational knowledge of ASC 842. If you're looking to drive process improvements and implement scalable systems for financial operations within a growing organization, this role provides a unique opportunity to contribute to cutting-edge technology and research while supporting the mission of ensuring that AI benefits all of humanity. Plus, with our hybrid model, you'll enjoy a mix of workplace flexibility and collaboration in the office. We're excited to meet professionals eager to join a team that embodies innovation and diversity!

Frequently Asked Questions (FAQs) for Head of AI Infrastructure Accounting Role at OpenAI
What responsibilities does the Head of AI Infrastructure Accounting at OpenAI have?

The Head of AI Infrastructure Accounting at OpenAI is responsible for leading the accounting and reporting efforts for AI infrastructure, which includes key areas such as compute resources, technology systems, and data costs. The role encompasses ensuring accurate and timely financial reporting that supports strategic decision-making by business leaders, as well as enhancing reporting capabilities through cross-functional collaboration.

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What qualifications do I need to apply for the Head of AI Infrastructure Accounting position at OpenAI?

To apply for the Head of AI Infrastructure Accounting position at OpenAI, candidates should have at least 15 years of progressive experience in accounting, audit, or advisory services, preferably in technology companies. A CPA or CA certification is required, along with a strong foundational understanding of technical accounting practices, specifically ASC 842. Leadership skills and the ability to improve complex accounting processes are essential for this role.

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Is experience in AI or technology required for the Head of AI Infrastructure Accounting role at OpenAI?

While deep expertise in AI may not be required, candidates applying for the Head of AI Infrastructure Accounting role at OpenAI should possess a solid grasp of AI development and platform infrastructure as they are core drivers of our business success. Familiarity with data center buildouts and the associated financial implications will also be advantageous.

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What does the work environment look like for the Head of AI Infrastructure Accounting at OpenAI?

The Head of AI Infrastructure Accounting role at OpenAI follows a hybrid work model where team members are expected to be in the office three days a week. This work environment encourages collaboration and teamwork while allowing for flexibility, making it suitable for professionals who appreciate a blend of office and remote work.

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How can I improve my chances of landing the Head of AI Infrastructure Accounting role at OpenAI?

To improve your chances of landing the Head of AI Infrastructure Accounting role at OpenAI, focus on showcasing your experience in operational accounting and your proven track record of owning and improving end-to-end accounting processes. Highlighting your technical accounting knowledge, particularly related to leases and infrastructure costs, as well as demonstrating strong leadership and collaborative skills will position you as a strong candidate.

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Common Interview Questions for Head of AI Infrastructure Accounting
Can you describe your experience with operational accounting in a technology environment?

When answering this question, highlight specific roles where you managed accounting functions in technology companies. Discuss the unique challenges of operational accounting in such environments, and share examples of how you streamlined processes or improved accuracy in financial reporting.

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What strategies do you use to ensure timely financial reporting?

In your response, provide a detailed overview of your methods for managing deadlines, including efficient data collection processes, team collaboration, and the use of technology to automate reporting where possible. Emphasize your project management skills and your commitment to accuracy.

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How do you handle discrepancies in financial data?

Explain your systematic approach when it comes to identifying and resolving discrepancies in financial data. Your answer should include how you investigate the discrepancies, the steps you take to rectify them, and communication with stakeholders to keep them informed.

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What experience do you have with ASC 842 and similar accounting standards?

Share your understanding and practical experience with ASC 842, emphasizing any situations where you applied this standard in previous roles. Discuss how you ensured compliance and assisted in the review of technical memos related to infrastructure costs.

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Describe your leadership style and how it has impacted your team.

Use this opportunity to describe your leadership approach—whether it's collaborative, coaching-focused, or results-driven. Provide examples of how your style has positively influenced team dynamics, productivity, or engagement.

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What role does cross-functional collaboration play in your accounting practices?

Discuss the importance of collaborating with other departments, such as IT or operations, to enhance reporting and support decision-making. Provide examples of successful collaboration from your past roles, focusing on how it improved financial processes or reporting accuracy.

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How do you ensure the scalability of accounting processes as a company grows?

Describe your approach to designing and scaling accounting processes, including system implementations and process enhancements. Highlight your experience in building versatile accounting frameworks that can easily adapt to a company's growth trajectory.

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What measures do you take to maintain accuracy in financial reporting?

In your response, discuss specific control measures and best practices you put in place to avoid errors in financial reporting. This may include regular audits, reconciliations, and ongoing training for the accounting team.

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Can you provide an example of a process improvement initiative you led?

When answering this question, share a specific process improvement initiative you spearheaded. Detail the challenges you faced, the steps you took to implement changes, and the outcomes achieved as a result of your efforts.

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What interests you about working for OpenAI specifically?

Here, it's essential to convey your enthusiasm for AI and how OpenAI's mission aligns with your own values. Discuss what aspects of OpenAI's work inspire you and how you envision contributing to their goals in the Head of AI Infrastructure Accounting role.

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OpenAI is a US based, private research laboratory that aims to develop and direct AI. It is one of the leading Artifical Intellgence organizations and has developed several large AI language models including ChatGPT.

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CULTURE VALUES
Inclusive & Diverse
Feedback Forward
Collaboration over Competition
Growth & Learning
FUNDING
DEPARTMENTS
SENIORITY LEVEL REQUIREMENT
INDUSTRY
TEAM SIZE
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EMPLOYMENT TYPE
Full-time, hybrid
DATE POSTED
April 20, 2025

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