Strategic Investments & Consolidation Accounting Director

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. Our Controllership team is responsible for delivering accurate and timely financial information to stakeholders. We aim to build best-in-class processes, controls, and systems that scale with the business as it grows.

The Technical Accounting, Accounting Policy, and Financial Reporting organization partners across Finance and the broader company to evaluate complex transactions, support high-quality financial reporting, and translate significant business activity into scalable accounting and reporting outcomes. As OpenAI continues to grow in commercial scale, organizational complexity, and strategic initiatives, this team plays a critical role in ensuring accounting conclusions are evaluated early, documented appropriately, and operationalized within durable close, reporting, controls, and disclosure processes.

About the Role

As the Strategic Investments & Consolidation Accounting Director, you will lead the accounting, governance, reporting, and operational processes related to strategic investments, consolidation matters, ownership structures, and other complex transactions across OpenAI.

You will serve as the central point of accountability for ensuring accounting conclusions are effectively implemented, monitored, and operationalized within scalable close, reporting, control, and disclosure processes. You will partner closely with Technical Accounting, Financial Reporting, Controllership, Strategic Finance, Tax, Legal, Corporate Development, Treasury, Investor Relations, Internal Controls, external auditors, and external advisors to identify accounting implications early, advise on transaction structures, and ensure accounting conclusions are translated into practical and sustainable operating processes. You will also play a key role in building and scaling the frameworks, governance models, controls, and reporting infrastructure necessary to support OpenAI's continued growth and increasing organizational complexity.

This role combines technical accounting expertise, operational ownership, cross-functional leadership, and process design. The successful candidate will bring deep experience in consolidation, investment accounting, complex transactions, and public company reporting, along with a proven ability to build scalable accounting functions and lead teams through periods of rapid growth and change.

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:

• Lead the accounting, reporting, governance, and ongoing monitoring processes related to strategic investments, consolidation matters, ownership structures, and other complex transactions.

• Partner closely with Technical Accounting and cross-functional stakeholders to identify accounting implications arising from investments, ownership structures, financing arrangements, and other significant transactions, and ensure accounting conclusions are appropriately implemented within close, reporting, disclosure, and control processes

• Partner with Financial Reporting, Controllership, Strategic Finance, Tax, Legal, Corporate Development, Treasury, Internal Controls, and other cross-functional teams to identify accounting implications early and support transactions throughout their lifecycle.

• Translate accounting conclusions into practical operating guidance, including close procedures, accounting entries, reporting processes, disclosures, controls, monitoring activities, and systems requirements.

• Develop and maintain scalable operating models, governance frameworks, monitoring processes, and reporting infrastructure that support the consistent implementation of accounting conclusions and the ongoing accounting for strategic investments, consolidation matters, ownership structures, and other complex transactions.

• Partner with Financial Reporting to ensure accounting conclusions are appropriately reflected in financial statements, disclosures, management reporting, and external reporting requirements.

• Support accounting and reporting activities related to strategic investments and other significant transactions, including monitoring, valuation-related considerations, impairment assessments, and disclosure requirements.

• Partner with external auditors and advisors to support significant accounting judgments, reporting matters, and audit readiness.

• Build and develop a high-performing team while establishing scalable ownership models, governance processes, and organizational capabilities to support OpenAI's continued growth.

• Drive process improvements, automation initiatives, and scalable operating models that enhance efficiency, consistency, control execution, and reporting quality as the business grows.

• Serve as a trusted advisor across the organization, providing practical, risk-calibrated guidance that balances accounting integrity with business objectives.

You might thrive in this role if you have:

• CPA, CA, or equivalent, with 12+ years of experience in technical accounting, consolidation, SEC reporting, advisory, or public-company accounting leadership.

• Deep U.S. GAAP expertise in ASC 810, including VIEs, voting interest entities, consolidation, deconsolidation, related-party considerations, NCI, HLBV, ownership changes, and related disclosures.

• Strong experience evaluating complex ownership structures, joint ventures, structured entities, and governance arrangements.

• Significant experience with investment accounting under ASC 323 and ASC 321, including equity method investments, fair value investments, impairments, ownership changes, and complex investment structures.

• Experience supporting strategic investments, acquisitions, partnerships, joint ventures, and other non-standard transactions from accounting conclusion through ongoing reporting and monitoring.

• Demonstrated ability to translate complex accounting conclusions into scalable close, reporting, controls, systems, disclosure, and governance processes.

• Experience establishing ongoing monitoring frameworks for consolidation conclusions, investments, ownership structures, and other judgmental accounting areas.

• Proven track record building and scaling accounting, consolidation, investment accounting, technical accounting, or controllership functions.

• Proven ability to partner with executives and cross-functional stakeholders, including Finance, Tax, Legal, Corporate Development, Treasury, Internal Audit, external auditors, and advisors.

• Experience driving alignment on complex accounting matters, influencing business decisions, and balancing technical rigor with practical business execution.

• Strong communication skills, with the ability to explain complex accounting and reporting issues to both technical and non-technical audiences.

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 OpenAI's Affirmative Action and Equal Employment Opportunity Policy Statement.

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.

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Compensation Range: $266K - $295K