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Senior Manager, Technical Accounting (Compute Infrastructure)

OpenAI | San Francisco, United States | Posted June 12, 2026

Position Overview

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry.

About the Role

As a Technical Accounting Manager, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI’s compute infrastructure and other strategic business activities. This is a high-impact role at the intersection of technical accounting, infrastructure strategy, financial reporting, and cross-functional execution.

You will be responsible for analyzing complex and non-routine transactions under U.S. GAAP, developing well-supported accounting...

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