Manager, Technical Revenue Accounting

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About this role

Manager, Technical Revenue Accounting San Francisco, California, United States About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. Our Controllership team provides accurate, timely, and decision-useful financial information to internal and external stakeholders, while building the processes, systems, and controls needed to support a rapidly evolving business. As OpenAI's products, pricing models, and commercial structures continue to expand, we are building a finance organization that can scale with both operational complexity and growth. About the Role As a Technical Revenue Accounting Manager, you will lead high-impact revenue accounting work across complex and evolving commercial arrangements. You will analyze and support accounting conclusions for a broad range of transactions, including subscriptions, usage-based and API arrangements, committed spend structures, contract modifications, multi-product offerings, and other non-standard terms. You will partner with Deal Desk, Legal, Go-to-Market, RevOps, Billing, Product, Strategic Finance, and Revenue Accounting to help OpenAI scale its commercialization efforts while maintaining strong accounting rigor, audit readiness, and operational practicality. This role is critical to ensuring our technical revenue accounting policies, decision frameworks, and processes remain robust as the business grows and changes. 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: - Review complex customer arrangements to identify revenue recognition implications under ASC 606, including non-standard terms, bundled offerings, usage-based pricing, committed spend, and

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