Senior Technical Accounting Manager, Revenue & Strategic Partnerships

## About the Role The Senior Technical Accounting Manager will play a crucial role in Openai's Finance team, responsible for ensuring the organization's success in its mission. This involves navigating complex accounting matters with rigor and clarity, particularly in the areas of revenue and strategic partnerships. The ideal candidate will have a deep understanding of technical accounting principles, including ASC 606, and experience in advising on commercial partnerships and revenue models. As a key member of the Technical Accounting team, the Senior Technical Accounting Manager will work closely with various stakeholders, including Revenue Accounting, Sales, Product, Legal, Tax, and external auditors. The role requires a strong ability to partner with cross-functional teams, providing technical accounting guidance and support to drive business decisions. The Senior Technical Accounting Manager will be based in San Francisco, with a hybrid work model that includes 3 days in the office per week. Relocation assistance is available for new employees. ## What You Will Do - Own the technical accounting framework for bespoke revenue contracts, strategic partnerships, API credits, commercial incentives, revenue share, partner programs, and emerging product monetization models - Partner closely with Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, and external auditors - Identify non-standard revenue arrangements early and evaluate them under ASC 606 - Advise on thoughtful deal structuring for complex revenue and partnership arrangements - Operationalize scalable processes and controls for non-standard revenue contracts and emerging monetization models - Ensure complex revenue arrangements are reflected appropriately in financial statements and disclosures - Support cross-functional teams as a technical accounting advisor on strategic partnerships, customer incentives, and new product monetization approaches - Develop and maintain technical accounting policies, procedures, and guidelines - Stay up-to-date with changes in accounting standards, regulations, and industry trends - Collaborate with external auditors and advisors to ensure compliance with accounting standards and regulatory requirements ## What We Are Looking For - CPA, CA, or equivalent accounting qualification - 10+ years of progressive experience in technical revenue accounting, public accounting, accounting advisory, or accounting leadership roles in technology company environments - At least 2 years of industry experience - Deep ASC 606 expertise, including performance obligations, SSP, variable consideration, contract modifications, material rights, principal vs. agent, consideration payable to customers, noncash consideration, revenue share, credits, incentives, commitments, and usage-based revenue - Experience advising on complex commercial partnerships, enterprise contracts, partner incentives, platform or marketplace arrangements, advertising, API or usage-based models, and new product launches - Proven ability to partner with Strategic Finance, Product, Legal, Tax, Sales, Business Development, Revenue Accounting, Revenue Operations, Billing, Financial Reporting, auditors, and external advisors - Experience translating revenue conclusions into practical guidance for contract review, billing logic, revenue operations, close, disclosures, systems, and controls - Strong public company discipline, including SOX-ready documentation, auditor alignment, SEC filing support, and executive-ready communication - Demonstrated ability to build scalable review mechanisms, including contract review playbooks, automated workflows, GenAI or data-enabled review tools, and practical risk-tiering - Strong leadership capability, including building teams, developing talent, and establishing durable policy infrastructure in a high-growth environment ## Nice to Have - Experience with cloud-based accounting systems and tools - Knowledge of data analysis and visualization tools, such as Excel, Tableau, or Power BI - Familiarity with machine learning and AI technologies - Certification in a related field, such as CMA or CFA - Experience working in a fast-paced, dynamic environment with multiple stakeholders ## Benefits and Perks - Competitive salary and benefits package - Equity and stock options - Flexible working hours and remote work options - Comprehensive health insurance and wellness programs - Generous PTO and vacation time - Professional development opportunities and training programs - Access to cutting-edge technologies and tools - Collaborative and dynamic work environment - Relocation assistance for new employees

- tip: Develop a strong understanding of ASC 606 and its application in revenue and partnership arrangements to stand out in the interview process.

• tip: Showcase your experience in advising on complex commercial partnerships and revenue models, and be prepared to provide examples of your work.
• tip: Highlight your ability to partner with cross-functional teams and provide technical accounting guidance and support.
• tip: Emphasize your experience with cloud-based accounting systems and tools, as well as data analysis and visualization tools like Excel.
• tip: Be prepared to discuss your approach to building scalable review mechanisms and establishing durable policy infrastructure in a high-growth environment.
• tip: Research Openai's mission and values, and be prepared to discuss how your skills and experience align with the company's goals.
• tip: Practice your communication skills, as the ability to translate complex accounting concepts into practical guidance is essential for this role.