Compute & Infrastructure Accounting Manager

About the Role

The Compute & Infrastructure team is responsible for managing the financial aspects of Openai's infrastructure investments, including cloud computing, data centers, and equipment. As the company continues to expand its infrastructure footprint, the need for skilled accounting professionals who can navigate complex financial landscapes has never been greater. You will be working closely with cross-functional stakeholders, including Technical Accounting, Legal, Tax, Procurement, Engineering, and Infrastructure teams, to ensure that financial reporting is accurate, timely, and informative.

What You Will Do

• Own the end-to-end accounting for compute and infrastructure lease-related activities, including data centers, servers, equipment, colocation arrangements, and other infrastructure deployments.
• Evaluate new and evolving infrastructure arrangements to determine the appropriate accounting treatment under US GAAP, including lease identification, classification, measurement, commencement, modification, impairment, and presentation considerations.
• Partner with Technical Accounting and other cross-functional stakeholders to assess complex or non-standard transactions, document accounting conclusions, and present the financial reporting implications to senior leadership.
• Lead the accounting operationalization of new compute and infrastructure programs by developing scalable processes, controls, systems, data requirements, and reporting solutions from the ground up.
• Design and implement system solutions to support lease accounting, fixed asset tracking, subledger requirements, data integration, and management reporting.
• Own month-end and quarter-end close activities for the lease portfolio, including journal entries, reconciliations, flux analysis, rollforwards, balance sheet substantiation, and reporting packages.
• Ensure the completeness and accuracy of lease-related accounting records by developing robust contract intake, asset tracking, and reconciliation processes.
• Manage the accounting and reporting requirements for unique legal entities and structures.
• Develop and maintain technical accounting expertise, particularly in US GAAP and lease accounting, to ensure that financial reporting is accurate and compliant.
• Collaborate with external counterparties and service providers to ensure that accounting treatment, operational processes, and reporting outputs are accurate, well-documented, and scalable.

What We Are Looking For

• A minimum of 5 years of experience in accounting, preferably in a tech or infrastructure-related industry.
• Strong technical accounting expertise, particularly in US GAAP and lease accounting.

• Ability to operate effectively in a rapidly evolving environment with multiple priorities and deadlines.
• Strong collaboration and teamwork skills, with experience working with cross-functional stakeholders.
• Proficiency in Excel and other financial management systems.
• Experience with cloud-based accounting systems and tools.
• Strong attention to detail and organizational skills.
• Ability to work in a hybrid remote work environment, with 3 days in the office per week.

Nice to Have

• Experience with data analytics and data visualization tools.
• Knowledge of cloud computing and infrastructure technologies.
• Familiarity with machine learning and artificial intelligence concepts.
• Certification in accounting, such as CPA or CMA.
• Experience with project management and process improvement.

Benefits and Perks

• Competitive salary and benefits package.
• Opportunity to work with a cutting-edge tech company and contribute to the development of artificial intelligence.
• Collaborative and dynamic work environment with a team of experienced professionals.
• Flexible work arrangement, with 3 days in the office per week and remote work options.
• Professional development opportunities, including training and conference sponsorships.
• Access to the latest technologies and tools.
• Recognition and reward programs for outstanding performance.
• Comprehensive health and wellness programs, including mental health support and fitness reimbursement.
• Generous paid time off and holiday policy.

• Tip: Make sure to highlight your technical accounting expertise, particularly in US GAAP and lease accounting, in your resume and cover letter.
• Tip: Be prepared to provide specific examples of your experience with complex financial transactions and accounting systems.
• Tip: Show your ability to operate effectively in a rapidly evolving environment with multiple priorities and deadlines.
• Tip: Demonstrate your knowledge of cloud computing and infrastructure technologies, and how they relate to financial management.
• Tip: Be prepared to discuss your experience with data analytics and data visualization tools, and how you can apply them to financial reporting and decision-making.
• Tip: Research Openai's company culture and values, and be prepared to discuss how your skills and experience align with them.
• Tip: Practice your communication and collaboration skills, as you will be working closely with cross-functional stakeholders in this role.