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.