Compute & Infrastructure Accounting Manager

Compute & Infrastructure Accounting Manager

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OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Compute & Infrastructure team shares financial insights and partners with internal and external business stakeholders to manage all aspects of data acquisition, cloud computing, and other infrastructure costs. This team ensures operational scalability, commits to financial accuracy, and empowers informed decision-making.

We're looking for a detail-oriented and technically skilled professional in Compute & Infrastructure Accounting to join our finance team. In this role, you'll lead the accounting and financial reporting for our rapidly evolving infrastructure investments—including cloud arrangement and other AI-related deployments. This is a critical position supporting both the scale and accuracy of our infra‑related financial processes as we continue to grow and invest in advanced technologies.

You will partner cross‑functionally with Finance, Legal, Tax, Procurement, Engineering, and other key stakeholders to ensure accounting processes are efficient, well‑documented, and in compliance with US GAAP. This role requires strong technical accounting acumen, hands‑on operational capability, and a passion for building scalable processes from the ground up.

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 end‑to‑end compute/infra cost accounting, ensuring accurate monthly close, accruals, allocations, and variance explanations.
• Drive improvements in the quality of numbers by working cross‑functionally with internal and external stakeholders to improve the reliability of data.
• Maintain a complete contract and pricing inventory (rate cards, amendments, credits, side letters) and translate terms into operational workflows.
• Lead billing validation and dispute workflows with vendors, including rate testing, usage reconciliation, root‑cause analysis, and recovery tracking.
• Design and strengthen controls (SOX‑ready) over compute data quality, pricebook governance, contract intake, allocation logic, and journal entry support—reducing manual touchpoints and unknown pricing/usage.
• Build scalable processes and systems to support the scale‑up of the organization.
• Drive process automation and ERP optimization for infra accounting and spend classification.
• Collaborate with Technical Accounting to ensure the proper treatment of complex arrangements.
• Work closely with cross‑functional partners to support business decisions and ensure alignment on infra‑related initiatives.
• Support management reporting and dashboards to track infra spend, utilization, and trends.
• Assist with internal and external auditors for compute & infrastructure costs and processes.

• 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.
• Strong understanding of US GAAP, particularly ASC 360, ASC 842, ASC 350, and CIP accounting.
• Experience working with large‑scale fixed asset systems and ERP tools (e.g., Net Suite, SAP, Oracle).
• A builder mindset that enjoys turning messy, manual, or ambiguous workflows into streamlined, automated, 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 required.

OpenAI is an AI research and deployment company dedicated to ensuring that general‑purpose artificial intelligence benefits all of…