About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry.

About the Role

As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities..

This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements.

This role is based in San Francisco, CA or remote. 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 technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP.

• Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements.

• Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives.

• Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation.

• Translate technical accounting conclusions into operational guidance, including journal entries, close procedures, workpapers, disclosure considerations, and control requirements.

• Advise on accounting areas such as ASC 842 lease accounting, ASC 810 consolidation and VIE evaluations, financial instruments, strategic investments, and financial statement presentation.

• Help design scalable accounting processes, controls, policies, and documentation to support OpenAI's continued growth.

You Might Thrive In This Role If You:

• Enjoy solving complex accounting questions that do not have obvious answers.

• Can move between technical U.S. GAAP research and practical business execution.

• Are comfortable partnering with both accounting teams and non-accounting stakeholders.

• Have strong judgment, clear communication, and the ability to document conclusions in a way that supports audit, reporting, and operational needs.

• Are energized by building scalable accounting frameworks for new and evolving business activities.

Required Qualifications:

• CPA or equivalent accounting qualification.

• 10+ years of progressive accounting experience.

• Prior public accounting experience at the manager or senior manager level.

• Strong technical accounting foundation under U.S. GAAP.

• Hands-on experience preparing or reviewing technical accounting memoranda and supporting accounting conclusions with external auditors.

• Experience with ASC 842 lease accounting.

• Experience with complex or non-routine accounting transactions involving multiple accounting standards.

• Ability to translate technical accounting conclusions into practical close, reporting, disclosure, and control requirements.

• Strong cross-functional partnership skills and ability to work with Legal, Finance, Tax, Procurement, Infrastructure, and business teams.

Preferred Qualifications:

• 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.

• Experience with ASC 810 consolidation / VIE evaluations, ASC 321 / ASC 323 investments, financial instruments, PPAs, or strategic investments.

• Experience supporting pre-signature deal review or advising business partners before transaction execution.

• Experience building scalable technical accounting policies, processes, controls, and operating models.

Compensation Range: $216K - $240K USD

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 .

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.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. No response will be provided to inquiries unrelated to job posting compliance.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this .

OpenAI Global Applicant Privacy Policy

At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

About the team

Preparedness is a critical Safety Research team at OpenAI, which is focused on mitigating that could scale to an extreme level of severity.

Our work involves:

1. Measurement. Monitoring and predicting the evolving capabilities of frontier AI systems.

2. Mitigation. Keeping misuse safeguards, alignment tools, and security measures on track to adequately address extreme threats that might arise in the future.

3. Coordination. Setting mitigation targets by maintaining OpenAI’s , and partnering with other staff to achieve these targets.

This is urgent, fast-paced work that has far-reaching implications for the company and for society.

About the role

The stakes of securing OpenAI increases as our internal coding and research becomes increasingly driven by autonomous AI agents. Compromising these agents could allow a cyber threat actor to compromise many other parts of the company. In this role, you would lead Preparedness work defending the security of our internal AI agents against insiders, Advanced Persistent Threats (APTs), or powerful AI agents. We’re looking for a strong hands-on technical executor with experience working directly with advanced cyber threat actors.

In this role, you will:

• Develop and maintain threat models via which advanced attackers could compromise our coding assistants and automated security systems.

• Identify security investments that are especially critical to make in advance; for example, prioritizing by implementation lead-times, costs, and benefit.

• Partner with Security, Infrastructure, Research, Legal, and Preparedness to align on implementation plans and tradeoffs.

• Lead technical execution directly when needed, including prototyping controls, writing and reviewing software, and coordinating engineers across teams.

• Work with penetration testers to close gaps in defenses.

You might thrive in this role if you:

• Are an exceptional hands-on technical executor.

• Have worked with advanced persistent threat actors, or other capable cyberoffensive groups.

• Can creatively reason about non-standard security problems and design workable controls under tight constraints.

• Have led technical programs or teams.

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 .

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.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. No response will be provided to inquiries unrelated to job posting compliance.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this .

OpenAI Global Applicant Privacy Policy

At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

About the Team

The team is at the forefront of OpenAI's mission to build and deploy safe AGI, driving our commitment to AI safety and fostering a culture of trust and transparency.

The Model Policy team aligns model behavior with desired human values and norms. We co-design policy with models and for models by driving rapid policy taxonomy iteration based on data and defining evaluation criteria for foundational models’ ability to reason about safety. Key focus areas include: catastrophic risk, mental health, teen safety and multimodal safety.

About the Role

Providing access to frontier AI systems raises complex questions around dual-use science and catastrophic risk. How should models respond to requests involving chemical synthesis, biological experimentation, or pathogen research? Where is the boundary between legitimate scientific inquiry and information that could enable misuse? How do we design policies that meaningfully reduce risk without unnecessarily restricting beneficial research?

This is a senior role in which you’ll help shape policy creation and development at OpenAI for addressing biological and chemical risks. You will develop structured policy frameworks and taxonomies to guide safe model behavior. This role sits at the intersection of biosecurity expertise, AI safety research, and policy design. You will help ensure that frontier AI systems can support beneficial life sciences research, such as drug discovery, public health, and biosafety, while reducing the risk that these capabilities could be misused.

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’ll:

• Design and maintain model policies governing chemical and biological risk, defining how models should safely handle dual-use scenarios.

• Develop structured taxonomies of chemical and biological risk that inform model training data, evaluation benchmarks, and safety monitoring systems.

• Translate biosecurity and chemical security expertise into actionable model behavior, working closely with research and engineering teams to operationalize policy in training and evaluation pipelines.

• Develop a broad range of subject matter expertise while maintaining agility across topics.

• Identify emerging risk vectors where frontier AI capabilities could meaningfully lower barriers to harmful activity and develop mitigation strategies.

• Engage with internal and external subject-matter experts in biosecurity, biodefense, and chemical safety to ensure policies reflect real-world risk landscapes.

You might thrive in this role if you:

• Have strong domain expertise in chemistry, biology, biosecurity, or related fields and are motivated to translate that expertise into principled, operational policies that scale to Frontier AI systems.

• Have experience researching LLMs, ML, AI, tech policy, moral reasoning, and/or enjoy classification problems.

• Have extensive experience defining, refining and enforcing policies for ML models across training, evaluation, and deployment.

• Are comfortable navigating ambiguous, high-stakes problem spaces, balancing risk reduction with the benefits of scientific openness and innovation.

• Can reason about the benefits and risks of open-ended problem spaces, generate novel approaches under ambiguity, and take full ownership of end-to-end solutions from concept through execution.

• Have experience working at the intersection of science, policy, or emerging technology, such as in life sciences research, national security, risk analysis, technology policy, or AI safety.

Most relevant publications:

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 .

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.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. No response will be provided to inquiries unrelated to job posting compliance.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this .

OpenAI Global Applicant Privacy Policy

At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.