OpenAI

Manager, Revenue Accounting

OpenAI$120K — $145K *
Finance & Insurance
5 - 7 years of experience
Job Overview by Ladders

Qualifications

  • 6+ years of accounting experience, preferably in a public company SOX environment with revenue accounting focus.
  • CPA or equivalent certification with in-depth knowledge of ASC 606.
  • Experience in consumption/usage-based revenue recognition and handling large datasets.
  • Familiarity with marketplace arrangements and payment service workflows involving multiple systems.
  • Strong understanding of the order-to-cash lifecycle in a multi-entity setting.
  • Proficient in investigating transactional data and reconciling source activities to accounting outputs using SQL or similar tools.
  • Proven track record in automating processes and enhancing efficiency in revenue systems.
  • Experience with Oracle Fusion Accounting Hub or similar ERP systems.

Responsibilities

  • Own the monthly close for usage-based revenue and payment processor accounting including reconciliations and variance analysis.
  • Prepare and review journal entries, ensuring alignment with transaction lifecycles and accounting standards.
  • Conduct reconciliations for key revenue accounts and address discrepancies.
  • Lead flux analysis for revenue accounts, recognizing anomalies and collaborating with teams on variances.
  • Design and maintain robust internal controls over revenue, ensuring comprehensive audit readiness.
  • Manage updates to Fusion Accounting Hub rules and oversee implementation and validation processes.
  • Support audit requests by providing documentation and addressing findings.
  • Independently oversee accounting implementation workstreams, ensuring thorough stakeholder communication and process readiness.

Benefits

  • Hybrid work model with 3 days in the office per week.
  • Relocation assistance offered to new employees.
Full Job Description
About the Role

As a Revenue Accounting Manager, you will own revenue accounting processes for consumption and usage-based revenue recognition while helping implement and maintain the systems, data flows, and accounting rules that support accurate financial reporting. You will serve as a key execution partner on onboarding new revenue streams, Fusion Accounting Hub rule updates, translating accounting requirements into expected journal entries, source-to-general-ledger mappings, user acceptance testing, data validation, and controlled operating processes.

We're looking for a hands-on revenue accounting owner who combines strong close discipline with systems and data fluency, independently coordinates cross-functional implementation work, and strengthens the accounting infrastructure supporting OpenAI's growth.

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 monthly close for usage-based revenue and payment processor accounting, including journal entries, reconciliations, variance analysis, controls, and supporting documentation.
  • Prepare and review revenue-related journal entries while understanding the underlying transaction lifecycle, accounting methodology, billing arrangements, source data, and expected financial reporting outcomes.
  • Perform reconciliations for key revenue accounts, investigate discrepancies, and drive issues to resolution.
  • Own flux analysis for revenue and related accounts-identify anomalies, investigate root causes, and partner with StratFin and cross-functional teams to explain forecast-to-actual differences and source variances.
  • Design, document, and maintain strong internal controls over revenue, including scalable evidence and audit-ready support.
  • Serve as the Revenue Accounting directly responsible individual for Fusion Accounting Hub rule updates, including identifying required changes, documenting expected accounting outcomes, coordinating implementation, executing UAT, validating journal output, and maintaining rule documentation.
  • Support internal and external audit requests, including documentation of account control matrices, audit testing support, and remediation of findings.
  • Independently own accounting implementation workstreams, including detailed requirements, source-to-general-ledger mapping, UAT, issue tracking, data validation, stakeholder follow-up, operational readiness, and continuous process improvement.
  • Lead revenue accounting readiness for onboarding new payment service providers and marketplace arrangements, including transaction and settlement flows, fees, refunds, disputes, source data, reconciliations, controls, and required accounting-rule changes.


You might thrive in this role if you have:
  • 6+ years of accounting experience, ideally in a public company SOX environment, with strong revenue accounting exposure.
  • A CPA (or equivalent) and deep knowledge of ASC 606.
  • Experience supporting consumption / usage-based revenue recognition, including working with large-volume activity data and related estimation, cutoff, and completeness considerations.
  • Experience with marketplace arrangements, partner reporting, payment service providers, settlement activity, or other complex transaction flows spanning multiple systems and accounting owners.
  • A strong command of the order-to-cash lifecycle and experience managing revenue close in a complex, multi-entity environment.
  • Ability to investigate transactional data, reconcile source activity to accounting outputs, validate expected journal entries, and use SQL or comparable analytical tools independently.
  • Proven ability to build scalable processes and drive automation, controls, and efficiency across order-to-cash and revenue systems.
  • Experience with Oracle Fusion Accounting Hub, accounting rules engines, automated subledgers, ERP implementations, or similar source-to-general-ledger accounting systems.
  • A passion for technology and artificial intelligence.

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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