Accounting Manager

About the Team OpenAI’s Controllership team provides accurate, timely, and decision-useful financial information while building the processes, systems, and controls needed to support a rapidly growing global business. Our Accounting Operations team owns core accounting and close activities and drives improvements that help our finance organization scale. About the Role We are looking for an Accounting Manager with a strong general accounting foundation and hands-on intercompany experience to join our Accounting Operations team. You will own accounting and close activities across assigned balance sheet and P&L areas, manage intercompany activity for assigned entities, and build efficient, well-controlled processes. This is a hands-on individual contributor role with responsibility for independently managing accounting processes, exercising sound judgment, and reviewing work performed by outsourced partners. You will partner closely with Tax, Treasury, Strategic Finance, and Business Systems to resolve issues, support business growth, and improve how we work. 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: • Own the close for assigned accounting areas, including accruals, prepaids, and other balance sheet and operating expense accounts, ensuring accurate results and timely completion. • Prepare and review journal entries, account reconciliations, and supporting schedules; resolve accounting issues and maintain clear, audit-ready documentation. • Manage intercompany accounting for assigned entities, including cross-charges, reconciliations, and coordination of settlements. Investigate differences and drive timely resolution with counterparties. • Support consolidation activities, including intercompany eliminations, entity-level validations, and foreign currency accounting, in partnership with the consolidation lead. • Analyze balance sheet and P&L movements, develop clear flux commentary, and partner with Strategic Finance to explain business drivers and variances. • Coordinate and review work performed by outsourced accounting partners, setting expectations for quality, timeliness, and issue escalation. • Own and improve internal controls within assigned processes, maintain process documentation, and support external audits. • Drive process improvements and automation, partnering with Business Systems to improve Oracle workflows, strengthen data quality, and reduce manual work through tools and AI-enabled solutions. • Support new entities, acquisitions, and business initiatives by establishing accounting workflows and integrating them into the close. You might thrive in this role if you have: • 6+ years of progressive accounting experience, with demonstrated ownership of close processes and experience reviewing others’ work or managing in outsourced support. • A strong general accounting foundation and practical knowledge of U.S. GAAP, including accruals, reconciliations, and financial statement analysis. • Hands-on intercompany accounting experience, including recording transactions, reconciling balances, and resolving differences across entities. • The judgment to independently resolve routine and moderately complex accounting issues, identify risks, and escalate matters with clear recommendations. • Experience operating and improving internal controls and supporting financial statement audits. • Proficiency with ERP systems and advanced Excel skills; Oracle Fusion experience is preferred, and exposure to Oracle FCCS or another consolidation system is a plus. • A track record of improving accounting processes, with curiosity about automation and AI tools. • Strong organizational and communication skills, with the ability to manage competing deadlines and work effectively across teams. • CPA qualification and/or public accounting experience is preferred. Experience in a global, multi-entity or high-growth technology company is a plus. 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 we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic. For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement. Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. 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