Director, Technical Accounting , Revenue & Strategic Partnerships

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 OpenAI seeks a Director, Technical Accounting, Revenue & Strategic Partnerships to set the technical revenue accounting strategy for the company's largest, most complex, and highest-risk commercial arrangements. This leader will personally assess novel fact patterns, establish and defend the accounting position, and shape deal structures before execution across enterprise contracts, strategic partnerships, API and consumption-based offerings, credits and incentives, revenue share, multi-party arrangements, and emerging product monetization models. This role will be the senior technical accounting partner to Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, Internal Controls, and external auditors. The core mandate is technical judgment: independently synthesize the full contractual and economic substance, identify alternatives and second-order implications, resolve ambiguity under ASC 606 and related U.S. GAAP, and communicate a clear recommendation to executives and auditors. Operational know-how is essential to translate conclusions into billing, close, disclosures, systems, and controls, but process ownership is not the center of the role. In This Role, You Will - Partner closely with Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, and external auditors. - Identify non-standard revenue arrangements early and evaluate them under ASC 606. - Advise on thoughtful deal structuring for complex revenue and partnership arrangements. - Operationalize scalable processes and controls for non-standard revenue contracts and emerging monetization models. - Ensure complex revenue arrangements are reflected appropriately in financial statements and disclosures. - Support cross-functional teams as a technical accounting advisor on strategic partnerships, customer incentives, and new product monetization approaches. You Might Thrive In This Role If You Have • CPA, CA, or equivalent accounting qualification. • 12+ years of progressive experience in technical revenue accounting, public accounting, accounting advisory, or accounting leadership roles in technology environments, with meaningful industry experience and a record of personally owning enterprise-significant judgments. • Recognized expertise in ASC 606 and adjacent U.S. GAAP, with the ability to analyze enforceable rights, related agreements, actual operating practices, and economic substance across contract scope, distinct promises, SSP, variable consideration, modifications, material rights, principal vs. agent, customer payments, noncash consideration, and consumption-based revenue. • Experience resolving the most complex technology arrangements, including multi-party customer, vendor, or collaboration structures; cloud, marketplace, reseller, licensing, and API models; committed spend, capacity, rollover, and overage terms; integrated implementation or customization; strategic incentives; and new product launches. • Proven ability to influence senior leaders across Strategic Finance, Product, Legal, Tax, Sales, Business Development, Revenue Accounting, Billing, Financial Reporting, and Internal Controls before signature, including resolving disagreement without relying on formal authority. • Ability to convert ambiguity into concise, quantified, audit-ready positions and translate those conclusions into practical requirements for contracting, billing, close, disclosures, systems, estimates, and controls. • Strong public-company discipline, including SOX-ready evidence, significant-judgment documentation, SEC filing and disclosure support, auditor defense, and clear executive communication of alternatives, risk, and recommendation. • Demonstrated ability to build scalable, Finance-wide reference mechanisms, including risk-tiered intake, pre-signature checkpoints, escalation criteria, memo and policy standards, exception governance, and AI- or data-enabled contract review. • Strong people leadership, including setting direction for experienced ICs, maintaining a high technical bar, developing senior talent and successors, and creating an inclusive team that can execute with autonomy. 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

• CPA, CA, or equivalent accounting qualification. • 12+ years of progressive experience in technical revenue accounting, public accounting, accounting advisory, or accounting leadership roles in technology environments, with meaningful industry experience and a record of personally owning enterprise-significant judgments. • Recognized expertise in ASC 606 and adjacent U.S. GAAP, with the ability to analyze enforceable rights, related agreements, actual operating practices, and economic substance across contract scope, distinct promises, SSP, variable consideration, modifications, material rights, principal vs. agent, customer payments, noncash consideration, and consumption-based revenue. • Experience resolving the most complex technology arrangements, including multi-party customer, vendor, or collaboration structures; cloud, marketplace, reseller, licensing, and API models; committed spend, capacity, rollover, and overage terms; integrated implementation or customization; strategic incentives; and new product launches.

• Partner closely with Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, and external auditors. • Identify non-standard revenue arrangements early and evaluate them under ASC 606. • Advise on thoughtful deal structuring for complex revenue and partnership arrangements. • Operationalize scalable processes and controls for non-standard revenue contracts and emerging monetization models. • Ensure complex revenue arrangements are reflected appropriately in financial statements and disclosures. • Support cross-functional teams as a technical accounting advisor on strategic partnerships, customer incentives, and new product monetization approaches.