Revenue Accounting
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 consumer revenue operationalization—owning the close, reconciliations, and flux analysis for automated revenue streams, while ensuring system changes, data flows, and accounting outcomes remain accurate, controlled, and ASC 606-compliant as the business scales.
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 for consumer revenue streams, ensuring accuracy, completeness, and timeliness.
Own reconciliations for key consumer revenue accounts and related balance sheet accounts—investigate discrepancies, drive issues to resolution, and strengthen the underlying processes.
Own flux analysis for consumer revenue and related accounts—identify anomalies, investigate root causes, and partner with StratFin and cross-functional teams to explain variances and drivers.
Manage and train extended workforce resources to scale execution, including quality standards, documentation requirements, and close discipline.
Design, document, and maintain strong internal controls over consumer revenue processes, including scalable evidence and audit-ready support.
Partner with Revenue Systems, Finance Systems, Finance Data, and Order-to-Cash teams to translate product and system logic into accounting flows, ensuring consistency with ASC 606—especially in automated environments.
Monitor and manage system/process changes impacting consumer revenue (new product features, pricing/packaging changes, billing logic updates, refunds/credits, data pipeline changes), ensuring accounting impacts are assessed and operationalized.
Support accounting assessments for new or evolving consumer revenue arrangements, including documentation of key judgments and operational readiness for close.
Support internal and external audit requests, including documentation of account control matrices, audit testing support, and remediation of findings.
Drive continuous improvement through process optimization, automation enhancements, and standardization (e.g., close checklists, templates, scripts, workflow tools).
You might thrive in this role if you have:
6+ years of accounting experience, ideally in a SOX-controlled environment, with strong revenue accounting exposure.
A CPA (or equivalent) and deep knowledge of ASC 606.
Comfort performing flux analysis and translating variances into clear, decision-useful explanations.
Experience designing and operating internal controls, including audit-ready documentation and evidence standards.
Strong systems and data fluency, including comfort working with large datasets and partnering with data/systems teams.
Experience supporting system implementations or process automation in a revenue or order-to-cash context.
The ability to operate in ambiguity—scoping work, prioritizing risk, and building scalable processes as needs evolve.
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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