OpenAI
Lead, Technical Accounting (Compute Infrastructure)
$216K–$240K
San Francisco · Hybrid · Full-time · Posted Aug 31, 2026
- Experience
- 10+ years of progressive accounting experience; prior public accounting experience at the manager or senior manager level.
About the job
Leads technical accounting analysis and implementation for compute infrastructure, strategic investments, and other complex or non-routine business activities under U.S. GAAP.
What you'll do
- Evaluate accounting for compute infrastructure arrangements, including cloud compute, data centers, colocation, leases, and power purchase agreements.
- Prepare and review technical accounting memoranda and translate conclusions into close procedures, disclosures, and controls.
- Partner cross-functionally to assess accounting for business initiatives and build scalable accounting processes and policies.
What they ask for
- CPA or equivalent accounting qualification.
- Strong technical accounting foundation under U.S. GAAP.
- Experience preparing or reviewing technical accounting memoranda and supporting conclusions with external auditors.
- Experience with ASC 842 lease accounting and complex or non-routine transactions involving multiple accounting standards.
Nice to have
- Big 4 National Office, Accounting Advisory, or technical accounting consulting experience.
- Experience in a technology, infrastructure, cloud, data center, energy, or high-growth company environment.
Pay
$216K – $240K USD base salary
Tools
U.S. GAAP, ASC 842, ASC 810, ASC 321, ASC 323
Model-written summary · the original posting is authoritative