OpenAI

Lead, Corporate Technical Accounting and Strategic Transactions

OpenAI$160K — $200K *
Legal & Accounting
8 - 10 years of experience
Job Overview by Ladders

Qualifications

  • CPA, CA, or equivalent accounting qualification required.
  • 10+ years of experience in technical accounting or corporate controllership needed.
  • Expertise in U.S. GAAP across various complex accounting areas is essential.
  • Experience leading significant accounting positions and working with external auditors is crucial.
  • Understanding of how accounting policies influence financial statements and reporting processes is necessary.
  • Ability to influence stakeholders across multiple departments while maintaining technical judgment is important.
  • Strong communication skills to convey complex judgments to diverse audiences are required.

Responsibilities

  • Lead resolution of complex technical accounting matters during close periods.
  • Own technical accounting for financing and investment arrangements.
  • Assess corporate accounting matters including leases, commitments, and accruals.
  • Serve as an advisor on strategic transactions like mergers and partnerships.
  • Evaluate impairment indicators and oversee asset recoverability assessments.
  • Assess stock-based compensation and its implications on capital structure.
  • Drive the development of technical memoranda grounded in authoritative guidance.

Benefits

  • Hybrid work model with three days in the office.
  • Visibility and influence in strategic accounting decisions.
  • Opportunity to mentor and lead a team of accounting professionals.
  • Participation in high-stakes initiatives involving key business transactions.
Full Job Description
About the Role
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 balances, related-party arrangements, and infrastructure or vendor commitments; coordinate with Tax on downstream impacts without owning tax conclusions.
  • Lead the development of concise, evidence-backed technical accounting memoranda and position papers; set and defend accounting positions grounded in authoritative guidance, materiality, key judgments, and economic substance; and drive timely alignment and resolution with external auditors.
  • Own the end-to-end translation of defensible accounting conclusions into journal entries, close procedures, footnote disclosures, data requirements, clear ownership, and repeatable control activities; drive coordinated implementation across Finance.
  • Anticipate emerging accounting standards, shape accounting policy and change-management efforts, and translate new guidance into practical implementation strategies, financial statement disclosures, reporting calendars, and scalable reporting processes.
  • Provide senior review of financial metrics and external-facing analyses, ensuring consistent definitions, clear labeling, appropriate reconciliations, controlled source data, and alignment with Legal guidance.
  • Partner with Financial Reporting and Internal Controls leaders to strengthen disclosure controls, SOX/ICFR readiness, impairment-trigger monitoring, annual and interim assessment controls, audit trails, valuation and financial statement tie-outs, and subsequent-event assessments.
  • Lead high-priority, cross-functional strategic transactions spanning accounting-policy implementation, operating-model changes, legal-entity matters, systems or process improvements, and other non-routine corporate initiatives.
  • Design and institutionalize pragmatic accounting policies, playbooks, decision frameworks, and automation that improve consistency, strengthen organizational capability, preserve independent judgment, faithfully represent economic substance, and escalate unresolved issues promptly.


You might thrive in this role if you:
  • Hold a CPA, CA, or equivalent accounting qualification, or bring comparable demonstrated technical-accounting expertise.
  • Bring 10+ years of progressive experience in technical accounting, accounting advisory, public accounting, corporate controllership, or complex financial reporting, with meaningful industry or transaction experience and a record of leading high-stakes accounting matters.
  • Demonstrate broad U.S. GAAP expertise across corporate accounting, leases, financial instruments, capitalized costs, share-based compensation, consolidation, impairment, and financial statement presentation, with the judgment to apply the appropriate guidance to each matter.
  • Apply relevant guidance across ASC 205, 230, 250, and 260; ASC 320, 321, 323, and 326; ASC 350, including ASC 350-40, and ASC 360; and ASC 450, 460, 470, 480, 718, 805, 810, 815, 820, 830, 842, and 850 as the facts and assigned portfolio require.
  • Have led and defended significant accounting positions, developed or reviewed audit-ready technical memoranda, evaluated competing accounting views, worked constructively with external auditors, and grounded conclusions in evidence, economic substance, and authoritative guidance.
  • Have led significant aspects of corporate close and reporting, acquisitions or investments, complex ownership structures, consolidation, and impairment or credit-loss assessments; understand how technical decisions affect forecasts, valuations, journal entries, reconciliations, disclosures, and controls.
  • Understand how accounting policies and technical judgments flow into entity-level close, financial statements, footnote disclosures, account reconciliations, significant estimates, treasury activity, and external-reporting readiness, where applicable.
  • Influence and advise leaders across Legal, Treasury, Tax, Corporate Accounting, Financial Reporting, FP&A, valuation, and the business while maintaining independent technical judgment and constructive challenge.
  • Communicate complex accounting judgments and their strategic implications clearly to senior leaders and both technical and nontechnical audiences, including practical alternatives, evidence gaps, unresolved risks, and recommended decisions.
  • Set priorities across multiple consequential workstreams, mentor and develop colleagues, and raise the bar for inclusive, scalable accounting practices while protecting financial reporting integrity.

About OpenAI

OpenAI is an artificial intelligence research laboratory consisting of the for-profit corporation OpenAI LP and its parent company, the non-profit OpenAI Inc. The company was founded in 2015 by a group of technology leaders, including Elon Musk, Sam Altman, Greg Brockman, Ilya Sutskever, and John Schulman. OpenAI's mission is to develop and promote friendly AI for the betterment of humanity. The company has developed a number of cutting-edge AI technologies, including GPT-3, a language processing system that can generate human-like text. OpenAI has received funding from a number of high-profile investors, including LinkedIn co-founder Reid Hoffman and venture capitalist Peter Thiel.
Learn more about OpenAI
Size
100 employees
Industry
Founded
2015

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