The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. If the role is non-exempt, overtime pay will be provided consistent with applicable laws. In addition to the salary range listed above, total compensation also includes generous equity, performance-related bonus(es) for eligible employees, and the following benefits.

• Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts

• Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)

• 401(k) retirement plan with employer match

• Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)

• Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees

• 13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)

• Mental health and wellness support

• Employer-paid basic life and disability coverage

• Annual learning and development stipend to fuel your professional growth

• Daily meals in our offices, and meal delivery credits as eligible

• Relocation support for eligible employees

• Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.

More details about our benefits are available to candidates during the hiring process.

This role is at-will and OpenAI reserves the right to modify base pay and other compensation components at any time based on individual performance, team or company results, or market conditions.

About the Team

OpenAI 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 Product, Engineering, and Go-To-Market teams to support new monetization strategies, improve operational efficiency, and maintain financial integrity as the business grows.

About the Role

As the Ads Accounting Senior Manager, you will own the accounting and controllership for OpenAI’s advertising products. This includes end-to-end responsibility for revenue recognition, close, controls, and reporting for Ads — spanning measurement logic, rev-share structures, incentives, and emerging monetization models.

You’ll work closely with Product, Engineering, Technical Accounting, GTM, Tax, and other key stakeholders to ensure Ads monetization is designed and operationalized in a way that is compliant, scalable, and decision-useful in a rapidly evolving product environment.

Advertising is a critical and growing monetization vector for OpenAI, and this role will help shape the financial foundations that enable Ads to scale responsibly and transparently.

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.

You’ll be responsible for:

• Own end-to-end accounting and controllership for Ads, including revenue recognition, contra-revenue, rev-share, incentives, and related accruals, in accordance with ASC 606.

• Lead month-end and quarter-end close for Ads, ensuring accurate, complete, and timely reporting supported by robust reconciliations and flux analysis.

• Serve as the primary accounting partner for Ads monetization, supporting new product launches, pricing changes, and monetization experiments from design through steady-state operations.

• Translate complex commercial and contractual terms into operational accounting workflows, partnering with Technical Revenue Accounting to ensure policy alignment and scalable execution.

• Design, implement, and maintain SOX-compliant controls across Ads revenue measurement, recognition, and reporting.

• Collaborate with Product and Engineering to define, validate, and audit Ads measurement logic (e.g., impressions, clicks, usage, rev-share), ensuring underlying data pipelines are reliable, reconcilable, and scalable.

• Support and influence system implementations and enhancements, including Oracle Fusion, data warehouses, and Ads or billing integrations, with a focus on accounting integrity and auditability.

• Act as the accounting DRI for Ads in cross-functional forums, providing clear guidance, proactively flagging risks, and driving timely, well-reasoned decisions.

• Lead and support internal and external audits related to Ads, including documentation, walkthroughs, issue resolution, and remediation of findings.

• Contribute to broader revenue accounting initiatives, including automation, tooling, and process improvements that improve speed, quality, and scalability.

We’re looking for someone with:

• 10+ years of progressive accounting experience, including revenue accounting in a public company or late-stage private company.

• A CPA (or equivalent) with a strong command of ASC 606.

• Experience owning or supporting advertising revenue models, marketplace economics, and revenue-share arrangements, including complex measurement and data dependencies.

• Deep understanding of the order-to-cash lifecycle, including upstream data dependencies and downstream reporting.

• Comfort working with large datasets, partnering with data and engineering teams, and validating complex, high-volume calculations.

• Experience with Oracle Fusion ERP and system implementations or transformations.

• Strong judgment, clear communication, and the ability to operate independently in ambiguous, fast-moving environments.

• Passion for technology, AI, and building systems and processes that scale responsibly.

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.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. 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.

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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.

Compensation Range: $216K - $240K