Intercompany Accountant

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission to ensure that artificial general intelligence benefits all of humanity.

About the Role

We are looking for an accountant to own an assigned portfolio of intercompany and investment accounting processes. You will manage recurring reconciliations, coordinate the accounting for intercompany funding, review transfer pricing calculations and journal entries, and partner with Technical Accounting on investments. A fundamental part of the role is understanding OpenAI's group structure, partnering closely with Tax on complex transactions, and providing guidance to the wider accounting group on intercompany flows.

You will own work from source data through close, resolve routine issues independently, and improve processes within established policies and approval controls. You will identify matters requiring technical assessment early and bring clear analysis and supporting facts for review. You will be a pivotal interface between global finance teams, treasury, tax, and systems to support our mission-critical financial close and reporting processes.

What You Will Do

• Develop and maintain an understanding of OpenAI's group structure, ownership relationships and intercompany arrangements and flows.

• Partner with Tax, Technical Accounting and your manager to assess complex intercompany transactions and coordinate implementation of agreed accounting treatments.

• Provide guidance to the wider accounting group on intercompany flows, accounting treatments and cross-entity accounting questions.

• Own monthly and quarterly close activities for assigned accounts, including reconciliations and resolution of reconciling items.

• Coordinate accounting for intercompany funding and settlements with Treasury and Tax, within established approval and execution controls.

• Review transfer pricing calculations prepared by the TP team for intercompany accounting accuracy, including entity, account, currency and FX rate treatment.

• Prepare and review assigned journal entries for accuracy, supporting evidence and consistency with approved accounting treatments and controls.

• Maintain investment accounting records and reconciliations, implement agreed accounting treatments, and partner with Technical Accounting and your manager on new transactions and technical assessments.

• Maintain close and audit support, document processes and controls, and work with systems teams to improve accounting workflows and resolve reporting issues.

What You Will Bring

• Experience owning recurring accounting work through close, including balance sheet reconciliations, journal entries, and investigation of reconciling items.

• A working understanding of US GAAP and multi-entity accounting, with the judgment to distinguish routine application of established policy from matters that need technical review.

• Familiarity with intercompany transactions, settlements, and foreign currency accounting. Experience with transfer pricing calculations or investment accounting is relevant to this role.

• Careful review habits and the ability to trace a calculation or journal entry to its source, explain discrepancies, and document how they were resolved.

• The ability to organize a close calendar, manage dependencies, and communicate clearly with Accounting, Treasury, Tax, and Technical Accounting. You follow through independently and raise issues with enough context for others to act.

• Comfort working with spreadsheets and accounting systems. Experience with Oracle FCCS or a similar consolidation system, internal controls, or audit support would be useful.

What Success Looks Like

• Your assigned close activities are completed on time, with accurate entries and reconciliations that are easy to review.

• Reconciling items are resolved promptly, and unresolved issues have clear owners and next steps.

• Funding, transfer pricing, and investment accounting records reflect approved transactions and treatments, with complete supporting evidence.

• Documented processes and practical improvements reduce rework, while complex or unusual matters reach your manager early enough for a considered decision.

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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