Revenue Accounting Manager

About the Team

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.

About the Role

As a Revenue Accounting Manager, you will be a key contributor to the month-end close cycle, build and monitor internal controls, and help drive process improvement and automation across our revenue accounting function. This role has a particular focus on consumption and usage-based revenue recognition, revenue share arrangements, and bespoke / non-standard commercial agreements, translating complex deal terms and data flows into accurate, controlled, and ASC 606-compliant accounting outcomes.

We’re looking for a strategic operator who thrives in fast-paced, cross-functional environments, brings strong close discipline, and is excited to help strengthen the infrastructure and rigor that underpins 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.

In this role, you will:

• Lead key components of the monthly revenue close process across assigned product families, ensuring accuracy, completeness, and timeliness.

• Prepare and review revenue-related journal entries, including analysis of underlying drivers and supporting documentation.

• 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.

• Partner with Technical Revenue, Revenue Systems, and Order-to-Cash teams to translate commercial terms and data logic into accounting flows, ensuring consistency with ASC 606—especially for usage-based arrangements and revshare agreements.

• Support internal and external audit requests, including documentation of account control matrices, audit testing support, and remediation of findings.

• Manage and train extended workforce resources to scale recurring close tasks, while driving continuous improvement through process optimization, automation, and system enhancements (e.g., templates, scripts, workflow tools).

• Support accounting assessments for complex or bespoke agreements (e.g., non-standard contract terms, revshare, variable consideration), and operationalize the close and controls needed to account for them consistently.

You might thrive in this role if you have:

• 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.

• Familiarity with revenue share and partner reporting constructs, and comfort accounting for complex / bespoke commercial terms.

• A strong command of the order-to-cash lifecycle and experience managing revenue close in a complex, multi-entity environment.

• Comfort working with large datasets and business intelligence tools.

• Proven ability to build scalable processes and drive automation, controls, and efficiency across order-to-cash and revenue systems.

• Experience with Oracle Fusion ERP and system implementations.

• 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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