Senior Manager, OpEx Accounting

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission to ensure that artificial general intelligence benefits all of humanity.

About the Role

We are looking for a Senior Manager who will own all accounting for people costs ( payroll, benefits) and building lease accounting (ASC 842). You'll oversee month-end close, reconciliations, controls, and reporting for payroll and leases, and partner cross-functionally on lease system implementations and onboarding.

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 all people cost and lease accounting (payroll, bonuses, benefits, contractor costs, building lease assets and liabilities).

• Lead the month-end close for payroll and lease accounts, ensuring accurate reconciliations and journal entries.

• Maintain ASC 842 compliance - monitor lease changes, calculate ROU assets and liabilities, manage amortization and interest schedules.

• Partner with Real Estate and Legal teams to review new leases for accounting implications.

• Design and execute SOX-ready controls over payroll, benefits, and leases.

• Lead process improvement initiatives for payroll/HRIS and lease system integrations (e.g., Oracle fusion, lease-specific software).

• Partner with HR, Payroll, and FP&A to reconcile headcount and forecast people costs.

• Support audits, provide schedules and analysis for payroll and lease accounts.

You might thrive in this role if you have:

• A CPA or equivalent with 8+ years of accounting experience at some combination of public companies, late-stage startups, and/or public accounting firms.

• Strong knowledge of US GAAP (ASC 710, ASC 718, ASC 842).

• Experience with global payroll and lease software.

• A track record of building close processes and controls for payroll and leases.

• Oracle Fusion ERP experience and system implementation knowledge.

• Proven experience building and leading high performing teams.

• 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.

Qualified applicants with arrest or conviction records will be considered for employment in accordance with applicable law, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act. 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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We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

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At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

Compensation Range: $240K