--- title: 'Director, Technical Accounting , Revenue & Strategic Partnerships at OpenAI' canonical: 'https://feeny.ai/job/director-technical-accounting-revenue-strategic-partnerships-openai-san-fwd54kpav43q' type: 'job' last_seen: '2026-09-10' --- # Director, Technical Accounting , Revenue & Strategic Partnerships at OpenAI - **Company:** [OpenAI](https://feeny.ai/companies/openai) - **Location:** San Francisco, CA - **Compensation:** $266k–$295k - **Employment:** full-time - **Work type:** hybrid - **Posted:** 2026-07-16 - **Last confirmed live:** 2026-09-10 - **Apply:** https://jobs.ashbyhq.com/openai/50bf08a4-21ae-4966-9ab1-fb6e7b947374 ## Job description ## 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 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](https://cdn.openai.com/policies/eeo-policy-statement.pdf). 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. To notify OpenAI that you believe this job posting is non-compliant, please submit a report through [this form](https://form.asana.com/?d=57018692298241&k=5MqR40fZd7jlxVUh5J-UeA). No response will be provided to inquiries unrelated to job posting compliance. We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this [link](https://form.asana.com/?k=bQ7w9h3iexRlicUdWRiwvg&d=57018692298241). [OpenAI Global Applicant Privacy Policy](https://cdn.openai.com/policies/global-employee-and-contractor-privacy-policy.pdf) At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology. ## About OpenAI ## Company Overview - **One-liner**: OpenAI is an AI research and deployment company with a mission to ensure that artificial general intelligence (AGI) benefits all of humanity. - **Entity Type**: Private – structured as a nonprofit parent (OpenAI Foundation) governing a for-profit public benefit corporation (OpenAI Group). The company has confidentially submitted a draft S-1 registration statement to the SEC, signaling a potential future IPO. - **Headquarters**: San Francisco, California, USA - **Founded**: 2015 - **Founders**: Sam Altman, Greg Brockman, Ilya Sutskever, John Schulman, Wojciech Zaremba, and others ## Core Business - **Primary industry**: Artificial intelligence research and deployment - **Target customers**: B2B (enterprises via API and platform), B2C (ChatGPT users), and developers (API, open-source models) - **Mission**: To ensure that artificial general intelligence (AGI) – AI systems that are generally smarter than humans – benefits all of humanity. ## Products & Services - **[ChatGPT](https://openai.com/chatgpt)**: Conversational AI assistant available via web and mobile, used by consumers and integrated into enterprise workflows. - **[GPT-4 API](https://openai.com/product)**: Large language model accessed via API for developers to build AI-powered applications (text generation, summarization, code assistance, etc.). - **[DALL-E](https://openai.com/dall-e-3)**: Image generation model that creates images from natural language descriptions. - **[Whisper](https://openai.com/research/whisper)**: Open-source speech recognition system. - **[OpenAI Agents](https://openai.com/)**: Emerging product category focused on autonomous AI agents that can perform tasks on behalf of users (announced June 2026). ## Market Standing - **Valuation**: Not publicly disclosed in the provided sources. Widely reported in the press at ~$300 billion as of early 2026 (post-funding round), but this figure is not confirmed by OpenAI’s official materials. - **Key Metric**: Total funding exceeds $13 billion from Microsoft and other investors. The company has also confidentially filed a draft S-1 with the SEC (see [openai.com](https://openai.com/) – “Confidential submission of draft S-1”). - **Notable Investors/Partners**: Microsoft (strategic partner and largest investor), with additional participation from Thrive Capital, Sequoia Capital, Andreessen Horowitz, and others. - **Growth Signals**: Active hiring with 721 open roles posted; expansion into agent-based products; confidential IPO filing; continued deployment of frontier models. ## Competitive Advantages - **First-mover & brand recognition**: ChatGPT became the fastest-growing consumer app in history, establishing OpenAI as the household name in generative AI. - **Research leadership**: Consistently publishes cutting-edge research (GPT-4, DALL-E 3, Whisper, etc.) and attracts top AI talent. - **Compute & infrastructure**: Exclusive partnership with Microsoft provides massive cloud computing resources (Azure) for training and inference. - **Unique governance structure**: The nonprofit parent ensures mission alignment (AGI benefiting humanity) while the for-profit arm can raise capital and scale products. ## Strategic Focus - **Safe AGI development**: Continued emphasis on safety research, alignment, and responsible deployment (e.g., safety systems, model provenance). - **Enterprise expansion**: Growing ChatGPT Enterprise and API offerings for businesses. - **Agentic AI**: Building autonomous agents that can “transform work” (announced June 2026). - **IPO preparation**: Confidential S-1 filing indicates intent to go public, which will require increased financial transparency and governance maturity. ## Why Work Here - **Culture & values**: OpenAI’s stated values include “Humanity first,” “Act with humility,” “Feel the AGI,” and “Ship joy.” Operating principles emphasize agency, creativity, rapid iteration, and intense focus. - **Benefits**: Competitive health insurance, mental healthcare support, 24-week paid birth-parent leave (plus 20 weeks for other parents), generous PTO, annual learning & development stipend, daily meals (breakfast, lunch, dinner), and a domestic conference budget. - **Work environment**: Hybrid/office-based (San Francisco headquarters). The company offers a residency program for researchers and engineers transitioning into AI. - **Impact**: Employees work directly on frontier AI models that shape the industry and society. The mission-driven nature attracts talent passionate about AGI’s societal implications. ## Sources 1. [OpenAI About Page](https://openai.com/about/) 2. [OpenAI Careers Page](https://openai.com/careers/) 3. [OpenAI Job Search](https://openai.com/careers/search) 4. 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