Lead, Corporate Technical Accounting and Strategic Transactions

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting, Accounting Policy, and Financial Reporting organization partners across Finance to assess complex corporate matters and develop well-supported U.S. GAAP conclusions. The team supports non-routine business activities requiring thoughtful technical judgment, scalable accounting policies, financial statement disclosures, processes, and controls.

You will serve as a senior technical accounting leader and strategic advisor to Finance and business leadership. You will oversee a broad portfolio of complex accounting matters and strategic transactions, including mergers and acquisitions, major commercial arrangements, financing transactions, investments and financial instruments, leases, intercompany transactions and consolidation, impairment, and other matters requiring significant professional judgment and practical implementation. You will advise and influence stakeholders across Corporate Accounting, Financial Reporting, Treasury, Legal, Tax, Strategic Finance, FP&A, Equity, Internal Controls, valuation specialists, and external auditors. You will drive timely resolution of complex accounting questions, align leaders on material judgments and risks, and ensure conclusions are translated into audit-ready memoranda, close entries, financial statement disclosures, and durable controls. You will also help strengthen external-reporting processes, as applicable. This is a highly visible role for an experienced accounting leader who can independently set direction for complex workstreams, advise senior decision-makers, anticipate and escalate material judgments, align cross-functional stakeholders, and carry issues from authoritative research through clear recommendations and disciplined implementation. Location and work model: This role is based in San Francisco and follows a 3 day hybrid work model. In this role, you will: Lead the resolution of complex technical corporate accounting matters across the monthly and quarterly close; shape financial statement presentation and footnote disclosures; and ensure technical conclusions are reflected in journal entries, reconciliations, clear ownership, and effective controls. Own the technical accounting for complex financing, investment, and equity-related arrangements, including classification, measurement, presentation, and disclosure. Lead the assessment of consequential corporate accounting matters, including leases, commitments, contingencies, guarantees, accruals, prepaid expenses, property and equipment, internal-use software, capitalization, and vendor or partnership arrangements, as applicable. Serve as a senior accounting advisor on strategic investments, acquisitions, joint ventures, and partnerships; lead the application of business-combination, equity-method, variable-interest-entity, consolidation, noncontrolling-interest, and purchase-accounting guidance as the facts require. Lead assessments of potential impairment indicators and asset recoverability, as applicable, across goodwill and indefinite-lived intangibles, finite-lived intangibles and long-lived asset groups or assets held for sale, equity-method and nonmarketable equity investments, and eligible debt securities or receivables; oversee reporting-unit or asset-group identification, qualitative and quantitative testing, cash-flow forecasts, fair-value and expected-credit-loss estimates, sensitivities, evidence-backed memoranda, controls, disclosures, and auditor review in partnership with valuation specialists. Lead the evaluation of stock-based compensation, equity awards, earnings-per-share implications, and the interplay among capital structure, valuation, dilution, ownership economics, and financial statement presentation. Lead the accounting assessment of complex treasury and operating matters, including cash, liquidity, foreign currency, intercompany