Senior Manager, Technical Accounting (Revenue & Strategic Partnerships)

About the role

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry. As a Senior Technical Accounting Manager, Revenue & Strategic Partnerships, you will own the technical accounting framework for bespoke revenue contracts, strategic partnerships, API credits, commercial incentives, revenue share, partner programs, and emerging product monetization models. 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 Partner closely with Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, and external auditors. Identify non-standard revenue arrangements early and evaluate them under ASC 606. Advise on thoughtful deal structuring for complex revenue and partnership arrangements. Operationalize scalable processes and controls for non-standard revenue contracts and emerging monetization models. Ensure complex revenue arrangements are reflected appropriately in financial statements and disclosures. Support cross-functional teams as a technical accounting advisor on strategic partnerships, customer incentives, and new product monetization approaches. You Might Thrive In This Role If You Have CPA, CA, or equivalent accounting qualification. 10+ years of progressive experience in technical revenue accounting, public accounting, accounting advisory, or accounting leadership roles in technology company environments. At least 2 years of industry experience. Deep ASC 606 expertise, including performance obligations, SSP, variable consideration, contract modifications, material rights, principal vs. agent, consideration payable to customers, noncash consideration, revenue share, credits, incentives, commitments, and usage-based revenue. Experience advising on complex commercial partnerships, enterprise contracts, partner incentives, platform or marketplace arrangements, advertising, API or usage-based models, and new product launches. Proven ability to partner with Strategic Finance, Product, Legal, Tax, Sales, Business Development, Revenue Accounting, Revenue Operations, Billing, Financial Reporting, auditors, and external advisors. Experience translating revenue conclusions into practical guidance for contract review, billing logic, revenue operations, close, disclosures, systems, and controls. Strong public company discipline, including SOX-ready documentation, auditor alignment, SEC filing support, and executive-ready communication. Demonstrated ability to build scalable review mechanisms, including contract review playbooks, automated workflows, GenAI or data-enabled review tools, and practical risk-tiering. Strong leadership capability, including building teams, developing talent, and establishing durable policy infrastructure in a high-growth environment. 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