Manager, Technical & Operational Accounting

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting, Accounting Policy, and Financial Reporting organization partners across Finance to assess complex corporate matters and develop well-supported U.S. GAAP conclusions. The team supports non-routine business activities requiring thoughtful technical judgment, scalable accounting policies, financial statement disclosures, processes, and controls. About the Role You will partner closely with Technical Accounting, Financial Reporting and Controllership to translate complex accounting conclusions into scalable operational procedures. You will build processes for non-standard transactions, including warrants, equity-method investments, debt and equity securities, non-controlling interests, hypothetical liquidation at book value allocations, business combinations, and other complex financing, investment, and capital arrangements. You will advise stakeholders across Corporate Accounting, Financial Reporting, Treasury, Legal, Tax, Strategic Finance, FP&A, Equity, Internal Controls, valuation specialists, and external auditors. You will help resolve complex accounting questions, align leaders on material judgments and risks, and translate conclusions into audit-ready memoranda, close entries, disclosures, processes, and controls. This is a highly visible role for an accounting professional who can turn technical conclusions into practical execution, support non-routine transactions through recurring close processes, and strengthen operational accounting across Finance. In this role, you will: Own operational accounting for complex financing, investment, equity, and capital arrangements, including classification, measurement, presentation, disclosure, and recurring close processes. In partnership with technical accounting, lead day-one and recurring accounting for non-standard transactions, including fair-value measurements, equity-method investments, debt and equity securities, warrants, noncontrolling interests, and hypothetical liquidation at book value allocations. Perform reconciliations for assigned accounts, investigate discrepancies, and drive issues to resolution. Support the resolution of complex accounting matters during monthly and quarterly close. Ensure conclusions are reflected in financial statement presentation, footnote disclosures, journal entries, reconciliations, ownership, and controls. Build operational processes to assess impairment indicators and asset recoverability for goodwill, intangible assets, long-lived asset groups, equity-method investments, nonmarketable equity investments, and debt securities, as applicable. Coordinate valuations for non-standard transactions with Technical Accounting and valuation specialists. Lead audit support for assigned investments and other complex accounting areas. Prepare evidence-backed schedules, memoranda, reconciliations, valuation support, and financial statement tie-outs. Analyze significant equity and other compensation awards, and partner with Equity Administration and Controllership to ensure accurate, timely accounting and booking. Coordinate with Tax on downstream impacts without owning tax conclusions. Partner with Financial Reporting and Internal Controls to strengthen controls, SOX/ICFR readiness, impairment monitoring, audit trails, tie-outs, and subsequent-event procedures. Monitor emerging accounting standards and translate new guidance into policies, implementation plans, disclosures, reporting calendars, and scalable processes. Participate in cross-functional initiatives involving accounting-policy implementation, operating-model changes, legal-entity matters, and systems or process improvements. Develop pragmatic accounting policies, playbooks, decision frameworks, and automation that improve consistency, strengthen capability, preserve judgment, reflect economic substance, and escalate unresolved issues. You might thrive in this role if you: Hold a CPA, CA, or equivalent accounting qualification, or bring comparable demonstrated technical-accounting expertise. Bring 5+ years of progressive experience in technical accounting, accounting advisory, public accounting, corporate controllership, or complex financial reporting, with meaningful industry or transaction experience. Demonstrate broad U.S. GAAP expertise across corporate accounting, financial instruments, consolidation, business combinations, equity-method investments, debt and equity securities, impairment, fair value, financial statement presentation, and complex ownership structures. Apply relevant guidance across ASC 320, 321, 323 326, 350, 360, 470, 480, 718, 805, 810, 815, and 820; and other applicable guidance as the facts require. Have developed or reviewed audit-ready technical memoranda, implemented conclusions in recurring operations, worked constructively with external auditors, and grounded conclusions in evidence, econ