OpenAI
Compute & Infrastructure Accounting
- Employment type
- Full-time
- Workplace type
- Hybrid
- Location
- San Francisco
- Published
- Oct 23, 2026
- Last checked
- Oct 26, 2026
About this role
About the Team
OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Compute & Infrastructure team shares financial insights and partners with internal and external business stakeholders to manage the accounting and financial reporting for OpenAI’s rapidly evolving infrastructure investments.
The team supports a broad and increasingly complex portfolio of compute and infrastructure arrangements, including cloud computing, data centers, servers, equipment, rack financing, colocation arrangements, and other AI infrastructure deployments. We are responsible for ensuring financial accuracy, operational scalability, and informed decision-making as OpenAI continues to invest in advanced technologies and expand its infrastructure footprint.
About the Role
We are looking for an experienced and technically skilled accounting professional to manage the accounting and financial reporting for OpenAI’s compute and infrastructure lease-related activities. In this role, you will own complex lease accounting matters across data centers, servers, equipment, and other infrastructure arrangements, while helping operationalize new programs as the organization continues to scale.
You will evaluate unique and highly structured transactions, assess their accounting implications, and translate technical conclusions into clear recommendations for leadership. You will also work cross-functionally to design the processes, systems, controls, and data solutions required to support accurate and scalable accounting operations.
This role requires a strong command of US GAAP, particularly lease accounting and consolidation, as well as the ability to operate effectively and fluidly in an evolving environment where new infrastructure programs may not yet have established processes or system solutions. The ideal candidate is both a technical accounting expert and a hands-on builder who can turn complex arrangements into sustainable operating models.