Revenue Accounting Manager

About the TeamOpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission.The Revenue team plays a critical role in enabling OpenAI to scale its commercial offerings—overseeing billing operations, deal desk, revenue systems, and revenue accounting. We work cross-functionally with Technical Revenue, Finance Data, and Revenue Systems teams to support complex commercial arrangements, improve operational efficiency, and maintain financial integrity.About the RoleAs a Revenue Accounting Manager, you will be a key contributor to the month-end close cycle, build and monitor internal controls, and help drive process improvement and automation across our revenue accounting function. This role has a particular focus on consumption and usage-based revenue recognition, revenue share arrangements, and bespoke / non-standard commercial agreements, translating complex deal terms and data flows into accurate, controlled, and ASC 606-compliant accounting outcomes.We’re looking for a strategic operator who thrives in fast-paced, cross-functional environments, brings strong close discipline, and is excited to help strengthen the infrastructure and rigor that underpins OpenAI’s growth.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 key components of the monthly revenue close process across assigned product families, ensuring accuracy, completeness, and timeliness.Prepare and review revenue-related journal entries, including analysis of underlying drivers and supporting documentation.Perform reconciliations for key revenue accounts, investigate discrepancies, and drive issues to resolution.Own flux analysis for revenue and related accounts—identify anomalies, investigate root causes, and partner with StratFin and cross-functional teams to explain forecast-to-actual differences and source variances.Design, document, and maintain strong internal controls over revenue, including scalable evidence and audit-ready support.Partner with Technical Revenue, Revenue Systems, and Order-to-Cash teams to translate commercial terms and data logic into accounting flows, ensuring consistency with ASC 606—especially for usage-based arrangements and revshare agreements.Support internal and external audit requests, including documentation of account control matrices, audit testing support, and remediation of findings.Manage and train extended workforce resources to scale recurring close tasks, while driving continuous improvement through process optimization, automation, and system enhancements (e.g., templates, scripts, workflow tools).Support accounting assessments for complex or bespoke agreements (e.g., non-standard contract terms, revshare, variable consideration), and operationalize the close and controls needed to account for them consistently.You might thrive in this role if you have:6+ years of accounting experience, ideally in a public company SOX environment, with strong revenue accounting exposure.A CPA (or equivalent) and deep knowledge of ASC 606.Experience supporting consumption / usage-based revenue recognition, including working with large-volume activity data and related estimation, cutoff, and completeness considerations.Familiarity with revenue share and partner reporting constructs, and comfort accounting for complex / bespoke commercial terms.A strong command of the order-to-cash lifecycle and experience managing revenue close in a complex, multi-entity environment.Comfort working with large datasets and business intelligence tools.Proven ability to build scalable processes and drive automation, controls, and efficiency across order-to-cash and revenue systems.Experience with Oracle Fusion ERP and system implementations.A passion for technology and artificial intelligence.About OpenAIOpenAI is an AI research and deployment company dedicated to ensuring that general-purpose art ... (truncated, view full listing at source)