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Head of AI Infrastructure Accounting

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 will have deep subject matter expertise in technical accounting (ASC 842), strong analytical and leadership skills, and a penchant for process improvement. In this role, you will ensure the 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 all aspects of AI infrastructure, including compute, core technology systems, and data costs.

  • Ensure accurate, timely, and reliable financial reporting that enables strategic decision-making by business leaders.

  • Partner cross-functionally to improve upstream data pipelines and build robust reporting capabilities.

  • Serve as the in-house expert on ASC 842, collaborating with the broader accounting team to review technical memos related to infrastructure costs.

  • Design and scale systems and processes that support the company’s evolving financial complexity.

You might thrive in this role if you have: 

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

  • Mastery of technical accounting concepts related to leases (ASC 842) and related financial reporting requirements. 

  • Prior ownership of end-to-end accounting processes and demonstrated ability to improve complex workflows. 

  • Experience owning data center build outs, technology manufacturing, and/or data acquisition. 

  • Best-in-class attention to detail and unwavering commitment to accuracy.

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

  • Exemplary interpersonal and leadership skills to effectively partner with internal and external stakeholders. 

  • A passion for technology and artificial intelligence. 

  • CPA or CA. 

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

At OpenAI, we're on a mission to make sure artificial general intelligence benefits everyone, and we want you to help us in this exciting endeavor as the Head of AI Infrastructure Accounting. Located in the vibrant city of San Francisco, this pivotal role calls for a seasoned accounting leader who thrives in technological environments. Your main responsibility will be to oversee the accounting and reporting for all aspects of our AI infrastructure, which includes managing costs associated with cloud computing and core technology systems. With your strong foundation in operational accounting and deeper expertise in technical accounting principles like ASC 842, you will help OpenAI create reliable financial reports that guide strategic decision-making. You’ll have the opportunity to streamline processes, enhance upstream data pipelines, and build a robust financial reporting system that can keep pace with our evolving needs. If you have a passion for technology and a keen analytical mind, you’ll find this role especially fulfilling. Our team seeks someone who has a rich experience of at least 15 years in accounting, particularly within tech companies, and a commendable eye for detail. Plus, we embrace a hybrid work model, allowing you to work remotely three days a week—perfect for achieving that work-life balance! Whether you're enhancing workflows or collaborating with cross-functional teams to boost reporting capabilities, your contributions will be vital to our success here at OpenAI. Let’s shape the future of AI together!

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

As the Head of AI Infrastructure Accounting at OpenAI, your key responsibilities will include overseeing end-to-end accounting and reporting for AI infrastructure, managing costs associated with compute and technology systems, ensuring accurate financial reporting, and collaborating cross-functionally to enhance data pipelines and reporting capabilities.

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What qualifications are required for the Head of AI Infrastructure Accounting position at OpenAI?

The Head of AI Infrastructure Accounting role at OpenAI requires at least 15 years of progressive experience in accounting or audit services, expertise in technical accounting concepts like ASC 842, excellence in managing end-to-end accounting processes, and preferably a CPA or CA designation.

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How does the Head of AI Infrastructure Accounting role contribute to OpenAI's mission?

This role significantly contributes to OpenAI’s mission by ensuring financial accuracy and scalability of our AI infrastructure, which is crucial for making informed strategic decisions that enable the responsible deployment of artificial intelligence.

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Is OpenAI open to candidates with varied backgrounds for the Head of AI Infrastructure Accounting role?

Yes, OpenAI is an equal opportunity employer and actively encourages candidates from diverse backgrounds to apply for the Head of AI Infrastructure Accounting position, ensuring that a variety of perspectives and experiences are represented.

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What skills will help someone excel in the Head of AI Infrastructure Accounting job at OpenAI?

Excelling in the Head of AI Infrastructure Accounting position at OpenAI requires strong analytical skills, mastery of technical accounting principles, meticulous attention to detail, leadership capabilities, and a passion for technology and artificial intelligence.

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

Highlight your previous roles in operational accounting, emphasizing your specific responsibilities and outcomes. Showcase your familiarity with financial reporting and how you improved processes, always linking back to value added for the organization.

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What is your understanding of ASC 842 and its impact on financial reporting?

Articulate the key components of ASC 842, emphasizing why it's important for leases and how it impacts the financial statements. Relate it to previous experiences where you've applied ASC 842 in your work.

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How do you approach cross-functional partnerships within a finance team?

Discuss your communication and collaboration strategies. Share examples of how you've worked with different teams to enhance reporting capabilities or improve processes, showcasing your interpersonal skills.

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Can you give an example of a complex workflow you improved?

Provide a detailed example of a complex accounting process you streamlined. Describe the challenges you faced, the steps you took to implement changes, and the resulting benefits to the business.

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What methods do you use to ensure accuracy in financial reporting?

Discuss your checkpoints and balances that you implement to enhance accuracy, such as regular reconciliations, the use of technology, and thorough review processes, showcasing your attention to detail.

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How do you keep updated on developments in accounting standards?

Explain your methods for staying informed about changes in accounting standards and regulations, whether through online courses, professional organizations, or networking, emphasizing your commitment to lifelong learning.

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What strategies do you employ to lead a finance team effectively?

Describe your leadership style, focusing on mentorship, team engagement, and how you empower others to contribute their best. Use examples to illustrate successful team dynamics you've fostered.

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How do you handle tight deadlines in accounting?

Share effective time management techniques that help you prioritize tasks and manage workloads during high-pressure periods, ensuring deliverables are met without compromising quality.

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What attracted you to the Head of AI Infrastructure Accounting position at OpenAI?

Discuss your passion for technology and artificial intelligence, as well as your desire to contribute to OpenAI’s mission. Mention how the company’s values align with your professional aspirations.

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Describe a time when you had to deal with a difficult stakeholder. How did you handle it?

Provide an example of a challenging interaction, explaining your approach to resolving the issue, focusing on empathy, communication skills, and how you maintained positive relations.

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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
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EMPLOYMENT TYPE
Full-time, hybrid
DATE POSTED
March 19, 2025

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