Manager, Revenue Accounting

OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission.

The Revenue team plays a critical role in enabling OpenAI to scale its commercial offerings-overseeing billing operations, deal desk, revenue systems, and revenue accounting. We work cross-functionally with Technical Revenue, Finance Data, and Revenue Systems teams to support complex commercial arrangements, improve operational efficiency, and maintain financial integrity.

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.

• 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.

• 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 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. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

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