Intercompany Accountant (AI)

Location: San Francisco, United States; hybrid workplace

Salary: $216K–$240K plus equity

Company

OpenAI is an AI research and deployment company developing and deploying general-purpose AI systems with a focus on ensuring that AI benefits humanity.

What you will do

• Own monthly and quarterly close activities, including balance-sheet reconciliations, reconciling-item resolution, journal entries, and audit support.
• Coordinate intercompany funding and settlements with Treasury and Tax within established approval and execution controls.
• Review transfer-pricing calculations for entity, account, currency, and FX-rate accuracy.
• Maintain investment-accounting records and reconciliations and implement approved accounting treatments.
• Partner with Tax, Technical Accounting, Accounting, Treasury, and systems teams on complex transactions, reporting issues, and accounting workflows.
• Document processes and controls, provide guidance on intercompany flows, and improve close processes.

Requirements

• Experience owning recurring accounting work through close, including balance-sheet reconciliations, journal entries, and investigation of reconciling items.
• Working understanding of US GAAP and multi-entity accounting, with judgment to distinguish routine policy application from matters requiring technical review.
• Familiarity with intercompany transactions, settlements, and foreign-currency accounting.
• Careful review habits; ability to trace calculations and journal entries to source data, explain discrepancies, and document resolutions.
• Ability to organize a close calendar, manage dependencies, communicate clearly, work independently, and escalate issues with sufficient context.
• Comfort working with spreadsheets and accounting systems.

Nice to have

• Experience with transfer-pricing calculations or investment accounting.
• Experience with Oracle FCCS or a similar consolidation system, internal controls, or audit support.

Culture & Benefits

• Hybrid work in San Francisco, United States.
• Full-time employment with equity offered.
• Work supports AI research and deployment aimed at benefiting humanity.
• Reasonable accommodations are available for applicants with disabilities.