About the Team

OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity.

Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting.

About the Role

We’re looking for a Senior Manager of Revenue Accounting to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals.

Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures.

You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves.

This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist.

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:

• Own technical revenue accounting for strategic commercial deals, including large, bespoke, and non-standard transactions outside OpenAI’s standard product and service offerings.

• Serve as the primary revenue advisor for strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, and other emerging commercial structures.

• Partner early with Strategic Partnerships, Product, GTM, Strategic Finance, Legal, Deal Desk, and Tax to understand and influence deal economics, pricing, contract terms, and operational design.

• Evaluate complex and ambiguous transactions under ASC 606, including principal-versus-agent considerations, gross-versus-net presentation, performance obligations, variable consideration, contract combinations, commitments, credits, incentives, and related-party considerations.

• Translate technical conclusions into practical commercial guardrails and establish clear intake, escalation, and decision-making frameworks for material deals and amendments.

• Define the data, reporting, billing, settlement, reconciliation, and control requirements needed to operationalize new commercial models and support accurate revenue recognition.

• Draft audit-ready technical accounting memos and policies, lead discussions with external auditors, and clearly communicate conclusions and trade-offs to senior stakeholders.

• Manage and develop team members and external resources, prioritize concurrent high-value deals, and strengthen the team’s ability to influence commercial decisions proactively.
  

You might thrive in this role if you have:

• 10+ years of technical revenue accounting or related advisory experience, with deep ASC 606 expertise and experience leading complex workstreams or teams.

• Significant experience supporting large, bespoke commercial deals, strategic collaborations, cloud marketplaces, platform distribution, licensing, revenue-share models, or other multi-party transactions.

• A track record of influencing commercial strategy, pricing, product design, and contract terms before launch or signature.

• Experience navigating emerging monetization models such as advertising revenue, marketplaces/commerce platforms, or other multi-sided ecosystems is a strong plus.

• Strong command of principal-versus-agent analysis, gross-versus-net presentation, variable consideration, consideration payable to a customer, contract combinations, and complex performance-obligation assessments.

• A track record of influencing commercial strategy, pricing, product design, and contract terms before launch or signature.

• Experience translating evolving commercial models into scalable billing, accounting, reconciliation, reporting, systems, and control requirements.

• Strong commercial judgment and executive communication skills, with the ability to explain complex accounting issues and practical trade-offs to senior non-accounting stakeholders.

• Demonstrated success establishing ownership, governance, and repeatable processes in ambiguous, rapidly changing environments while developing team members and managing external resources.

• CPA strongly preferred; a mix of Big 4 (or accounting advisory) and tech industry experience in high-growth environments is highly valued.

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

Enterprise Verticals builds role-specific ChatGPT Work experiences for high-value enterprise workflows. We combine product engineering, plugins and skills, connectors, data, evaluations, and customer evidence to turn useful demos into reliable daily work.

This opening sits within the Technology vertical inside Enterprise Verticals. The group focuses on repeatable workflows for people at technology companies, beginning with functions such as data and analytics, sales, and design, and carries the shared platform needs—tool integration, permissions, quality measurement, and safe rollout—across those experiences.

We work closely with Design, Research, GTM, Security, and platform teams, as well as with customers and design partners. Success means that people can reach a trustworthy first result, understand what the system did, and keep using the workflow—not merely that a prototype exists.

About the Role

We are looking for a full-stack product engineer who can own ambiguous enterprise workflows end to end: understand a customer problem, shape the product, build across frontend and backend, work through platform dependencies, instrument quality, and learn quickly with design partners.

You will build across ChatGPT Work surfaces, services, plugins, connectors, and data or permission boundaries when the experience requires it. You will make quality and rollout observable through evaluations, product and operational signals, and clear fallback or rollback paths.

This is a product-engineering role for someone who can move between user problems and system details without losing ownership of either. The strongest candidates will be able to turn specific customer evidence into a generalizable product, explain scope and architecture tradeoffs, and carry a feature from an early prototype through a bounded production rollout.

In this role, you will:

• Build and ship role-specific workflows across ChatGPT Work surfaces, services, plugins, and connectors.

• Turn customer and design-partner evidence into clear product decisions, milestones, and measurable quality gates without overfitting to a single customer.

• Partner with Design, Research, GTM, Security, and platform teams.

• Create robust evaluations, observability, and rollback paths.

• Own the full loop from prototype through bounded rollout and iteration.

• Define explicit contracts and fallback paths with shared platform teams when a workflow depends on connectors, permissions, model routing, or other cross-team systems.

You might thrive in this role if:

• You are a strong product engineer with excellent product judgment.

• You are comfortable moving across frontend, backend, APIs, data, and systems integration.

• You communicate clearly with customers and cross-functional partners.

• You use evidence and tests to make ambiguous work observable.

• You care about enterprise permissions, reliability, privacy, and rollout safety.

• You have shipped a user-facing product through ambiguity and can explain the decisions, tradeoffs, and evidence behind it.

• You can translate a concrete customer workflow into a general product without losing the details that make the first experience useful.

Preferred qualifications:

• Experience building and operating full-stack production products across a modern frontend stack (such as React/TypeScript) and backend services (such as Python, Go, Node.js, or comparable technologies).

• Experience designing evolvable APIs, data models, and distributed or integration-heavy systems, including authentication, identity, permissions, secure data flows, and partial-failure behavior.

• Experience owning production systems at scale, including observability, performance, testing, incident response, safe migrations, staged rollout, and rollback.

• Experience building applied-AI or conversational products and evaluating probabilistic behavior with grounding, quality signals, and human-feedback loops.

• Experience building dashboards, data visualizations, or workflow and insight products that make complex information understandable and actionable.

• Familiarity with experimentation, product metrics, and iterative development, including instrumenting user outcomes from first use through retained usage.

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 Enablement team translates OpenAI’s product innovation into real-world customer impact by equipping customer-facing teams with the knowledge, practice, and frameworks they need to succeed. Within GTM onboarding, we establish a shared foundation during the first 30 days and build deeper role readiness for technical GTM teams as they progress through ramp.

About the Role

OpenAI is hiring a GTM Technical Onboarding Program Manager to define and deliver the role-specific onboarding experience for technical customer-facing GTM roles.

Foundational onboarding establishes a common baseline during the first 30 days. This role owns the deeper development that follows, with a particular focus on days 30–90, when new hires need to translate product and deployment knowledge into practical, job-specific capability.

You will partner with technical GTM leaders, Product, and subject-matter experts to turn complex product and deployment concepts into role-specific curricula, hands-on practice, assessments, certifications, and manager reinforcement.

Success means technical GTM new hires build the product fluency, scoping ability, solution judgment, and customer-facing confidence required for their roles. Managers have clear readiness signals, learning experiences stay current as products evolve, and role-specific ramp becomes repeatable across teams and regions.

In this role, you will:

• Own the design and delivery of day 30–90 role-specific onboarding for technical GTM roles

• Define learning outcomes and readiness standards in partnership with technical GTM leaders

• Build curricula and learning paths that translate complex product and deployment concepts into job-specific behavior

• Design and facilitate hands-on experiences such as labs, demos, simulations, technical discovery practice, and customer scenarios

• Create assessments, certifications, and manager-ready signals of proficiency and deployment readiness

• Partner with Product, technical subject-matter experts, and GTM leaders to source, validate, and refresh content as products and guidance evolve

• Coach subject-matter experts and facilitators to teach technical content clearly and effectively

• Establish repeatable content-governance and reinforcement systems that scale across roles and regions

• Use learner feedback, performance data, and AI-enabled workflows to improve practice, learner support, content maintenance, and program efficiency

You might thrive in this role if you:

• Have held a customer-facing technical role and enjoy helping others build strong product, solution, and customer judgment

• Develop fluency quickly in complex products, technical architectures, integrations, deployment considerations, and customer workflows

• Understand how technical GTM teams scope solutions, navigate technical tradeoffs, and connect product capabilities to business outcomes

• Are energized by turning hard-won technical knowledge into practical guidance, hands-on practice, and repeatable ways of working

• Communicate complex technical concepts clearly to both technical and non-technical audiences

• Operate effectively in a fast-moving environment where products, technical guidance, and customer needs change quickly

• Bring low ego, high ownership, and a genuine passion for helping technical teams become more capable and confident

Basic qualifications:

• 5-8 years experience in technical enablement, Solutions Engineering, Solutions Architecture, Technical Success, Implementation, technical consulting, or another customer-facing technical role

• Demonstrated ability to quickly develop fluency in complex products, technical architectures, integrations, and deployment considerations

• Experience working directly with customers on complex, deeply technical SaaS platforms is required

• Strong technical discovery, scoping, and solution judgment, with the ability to connect customer workflows and business needs to technical recommendations

• Ability to explain complex technical concepts clearly and turn them into practical, role-relevant guidance for technical GTM teams

• Experience creating or leading hands-on technical experiences, such as labs, demos, simulations, discovery practice, or customer scenarios

• Strong cross-functional collaboration skills with Product, technical subject-matter experts, and GTM leaders

• Strong program management, facilitation, and written and verbal communication skills

• Willingness to work in-office in San Francisco

Preferred qualifications:

• Direct experience in Solutions Engineering or Solutions Architecture is strongly preferred

• Direct experience working with AI/ML products or platforms is preferred

• Experience designing or delivering enablement, onboarding, technical training, or knowledge-sharing programs is a plus

• Familiarity with instructional design principles or adult learning is a plus

• Experience leading subject-matter expert programs or designing technical assessments and certifications

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.