Compute & Infrastructure Accounting at OpenAI

San Francisco, California, United States

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$145,000 – $190,000Compensation

Mid-level (3 to 4 years), Senior (5 to 8 years)Experience Level

Full TimeJob Type

UnknownVisa

Technology, AIIndustries

Requirements

6-8+ years of progressive experience in accounting, audit or advisory services; operational experience following a transaction start to finish in technology companies is strongly preferred
A strong understanding of US GAAP, particularly ASC 360, ASC 842, and ASC 350
Experience working with large-scale fixed asset systems and ERP tools (e.g., SAP, Oracle)
A builder mindset that enjoys turning messy, manual, or ambiguous workflows into streamlined, scalable, and reliable processes
Best-in-class attention to detail and unwavering commitment to accuracy in an ever-changing business environment
Exemplary interpersonal skills as demonstrated by the ability to partner with internal and external stakeholders in various parts of the world on complex topics
Deep understanding of artificial intelligence development and platform infrastructure investments as key inputs to its success
Genuine passion for technology and artificial intelligence aligned with our Company mission
CPA or CA strongly preferred

Responsibilities

Own end-to-end financial accounting and reporting for compute and infrastructure costs to support a timely and accurate month-end close
Drive improvements in the quality of financial data by working cross-functionally with internal and external stakeholders
Collaborate with Technical Accounting to ensure the proper treatment of complex arrangements
Work closely with cross-functional partners in Engineering, Technical Program Management, Procurement, FP&A, and Legal to support business decisions and ensure alignment on infrastructure-related initiatives
Serve as the main point of contact for internal and external auditors on compute and platform infrastructure processes

Skills

Key technologies and capabilities for this role

US GAAPfinancial accountingfinancial reportingmonth-end closetechnical accountingcloud accountinginfrastructure accountingcross-functional collaborationfinancial data analysisprocurement

Questions & Answers

Common questions about this position

What is the salary range for the Compute & Infrastructure Accounting role?

The salary range is $145K - $190K.

Is this role remote or hybrid, and where is it located?

This is a hybrid role based in San Francisco, CA, requiring 3 days in the office per week, with relocation assistance offered to new employees.

What skills and experience are required for this position?

Candidates need 6-8+ years of progressive experience in accounting, audit, or advisory services, strong understanding of US GAAP (particularly ASC 360, ASC 842, and ASC 350), experience with large-scale fixed asset systems and ERP tools like SAP or Oracle, and a builder mindset for streamlining processes.

What is the team culture like at OpenAI Finance?

The Compute & Infrastructure Accounting team shares financial insights, partners with internal and external stakeholders to manage data, cloud computing, and platform infrastructure costs, ensures operational scalability, commits to financial accuracy, and empowers informed decision-making.

What makes a strong candidate for this role?

A strong candidate has best-in-class attention to detail, unwavering commitment to accuracy, exemplary interpersonal skills for partnering with stakeholders, and the ability to thrive in an ever-changing business environment while handling broad responsibilities.

OpenAI

Develops safe and beneficial AI technologies

About OpenAI

OpenAI develops and deploys artificial intelligence technologies aimed at benefiting humanity. The company creates advanced AI models capable of performing various tasks, such as automating processes and enhancing creativity. OpenAI's products, like Sora, allow users to generate videos from text descriptions, showcasing the versatility of its AI applications. Unlike many competitors, OpenAI operates under a capped profit model, which limits the profits it can make and ensures that excess earnings are redistributed to maximize the social benefits of AI. This commitment to safety and ethical considerations is central to its mission of ensuring that artificial general intelligence (AGI) serves all of humanity.

San Francisco, CaliforniaHeadquarters

2015Year Founded

$18,433.2MTotal Funding

LATE_VCCompany Stage

AI & Machine LearningIndustries

1,001-5,000Employees

Benefits

Health insurance

Dental and vision insurance

Flexible spending account for healthcare and dependent care

Mental healthcare service

Fertility treatment coverage

401(k) with generous matching

20-week paid parental leave

Life insurance (complimentary)

AD&D insurance (complimentary)

Short-term/long-term disability insurance (complimentary)

Optional buy-up life insurance

Flexible work hours and unlimited paid time off (we encourage 4+ weeks per year)

Annual learning & development stipend

Regular team happy hours and outings

Daily catered lunch and dinner

Travel to domestic conferences

Risks

Elon Musk's legal battle may pose financial and reputational challenges for OpenAI.

Customizable ChatGPT personas could lead to privacy and ethical concerns.

Competitors like Anthropic raising capital may intensify market competition.

Differentiation

OpenAI's capped profit model prioritizes ethical AI development over unlimited profit.

OpenAI's AI models, like Sora, offer unique video creation from text descriptions.

OpenAI's focus on AGI aims to create AI systems smarter than humans.

Upsides

OpenAI's $6.6 billion funding boosts its AI research and computational capacity.

Customizable ChatGPT personas enhance user engagement and satisfaction.

OpenAI's 'Operator' AI agent could revolutionize workforce automation by 2025.

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