Tax Data & Technology Manager

About the Team OpenAI’s Legal team helps advance our mission by tackling novel legal issues in AI. Our team brings together professionals across technology, privacy, intellectual property, corporate, employment, tax, regulatory, and litigation. Our regulatory compliance work turns legal requirements into practical programs that support responsible AI development and deployment. About the Role As a Legal Program Manager focused on regulatory compliance, you will build and manage cross-functional programs that translate counsel’s guidance into practical, sustainable operations. Your initial focus may include content moderation and/or frontier AI governance, with the mix shaped by team priorities and your strengths. You will partner with internal and external counsel, other legal program managers, and technical and business teams to coordinate implementation, evidence collection, reporting, and ongoing compliance. You’ll build repeatable systems that scale across regulations, products, and jurisdictions, helping teams navigate emerging requirements with clarity and sound judgment. This full-time role is based in San Francisco, CA, or New York, NY. In this role, you will: Lead regulatory compliance programs end to end: define scope, owners, milestones, dependencies, risks, and escalation paths, and drive execution with counsel and cross-functional partners. Translate counsel’s regulatory guidance into repeatable workflows, controls, and documentation. Depending on your portfolio, this may include content moderation disclosures, transparency reporting, reporting and appeals workflows, or frontier AI model launch readiness, evaluation and risk-management evidence, and incident reporting. Build strong partnerships across Product, Engineering, User Operations, Governance, Risk and Compliance (GRC), Global Affairs, Communications, and Go-to-Market to align program priorities and deliverables. Support regulatory inquiries, audits and investigations with counsel, organizing ev

About the Team Tax and Trade at OpenAI shapes business strategy by embedding critical tax, export control, customs, and cross-border considerations into how the company builds, sources, scales, and operates in support of the mission. We combine deep expertise with practical systems thinking to look around corners, identify emerging risks and opportunities early, and help teams make smarter decisions at the point where strategy becomes execution. Across procurement, hardware operations, manufacturing, logistics, finance, legal, supplier onboarding, and operator workflows, we build robust, scalable support services leveraging cutting-edge technology—including governed AI and automation—to make complex regulated work more durable, more efficient, and easier to scale. About the Role We’re hiring a Senior Manager, Export Controls to lead OpenAI’s export controls strategy and operating model. This is a senior role with broad scope across advanced computing, semiconductors, software, hardware, manufacturing, and high technology partnerships. You will refine how OpenAI classifies controlled technology, software, and hardware, structures access-controlled environments, manages licensing and supplier commitments, and scales export-control operations in a way that supports the company’s pace of innovation. You will also shape how OpenAI applies AI and agentic workflows to policy-heavy operational work, building systems that make complex rules easier to navigate and easier to execute. In this role, you will: Refine the strategy and operating model for OpenAI’s export controls program across advanced computing, semiconductors, software, hardware, manufacturing, and high technology partnerships. Own export classification and licensing strategy for controlled technical data, software, hardware, and research environments. Lead the design and operation of compliant controlled environments and related governance processes. Partner with Research and Infrastructure to support efficient

About the Team The Finance Platform & Technology team builds and scales the systems and data architecture that power OpenAI’s core financial operations. We enable business agility, compliance, and operational excellence across procure-to-pay, quote-to-cash, supply chain, financial planning, and asset management. We partner with Procurement, Accounting, Tax, Legal, Security, Data, and Engineering to modernize workflows through thoughtful platform design, reliable integrations, scalable automation, and trusted data. About the Role As a Business Systems Lead for Procure-to-Pay, you will be a hands-on engineer who designs, builds, and operates the integrations and first-party applications that power OpenAI’s procurement workflows. You will translate business needs into secure, scalable software, APIs, data flows, and automation across Oracle Fusion, Zip, and connected platforms. You will build the future of buying at OpenAI using OpenAI’s own technology, from guided intake and approval experiences to supplier onboarding, purchasing, receiving, invoicing, and downstream financial data flows. You will own the technical roadmap and support model for these capabilities, improving today’s platforms while deciding where to integrate, configure, or build as OpenAI scales. Your core strength will be software and integration engineering. You will personally write code, troubleshoot cross-system failures, and take solutions through testing, deployment, and production support. You will also make targeted functional configurations in procurement platforms and partner with functional specialists on deeper process and module design. 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: Design, build, and operate integrations across Oracle Fusion, Zip, and connected systems using APIs, events, messaging, and batch interfaces where appropriate. Build first-party

About the Role As a Financial Systems Engineer, you will design, build, and operate the financial systems and integrations that support critical accounting processes across Oracle Fusion Cloud and OpenAI’s broader finance technology ecosystem. You’ll partner with Corporate Accounting, Accounts Payable, Revenue Accounting, Supply Chain, Engineering, Data, Tax, and other cross-functional teams to deliver reliable, scalable, and auditable solutions. This role requires deep Oracle Financials expertise, strong accounting process knowledge, and an engineering mindset. You will work across corporate accounting processes including equity, payroll, accruals, leases, mergers and acquisitions, intercompany, and close; transform Accounts Payable processes; and design solutions for complex supply chain accounting, cost accounting, ASC 606 revenue recognition, and compute and data-center accounting. You’ll help redefine how finance teams work by applying automation, AI, and agentic approaches to reduce manual effort, strengthen controls, and accelerate accounting and close processes. 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: Own the solution design, delivery, and continuous improvement of Oracle Fusion Financials and connected finance platforms, acting as both a hands-on engineer and a trusted functional partner. Partner with Corporate Accounting to improve processes for equity, payroll, expense accruals, lease accounting, mergers and acquisitions, reconciliations, and the month-end and quarter-end close. Work with Accounts Payable to deliver transformation initiatives across invoice intake, validation, matching, approvals, accounting, payments, supplier experience, exception management, and operational reporting. Design accounting solutions for complex supply chain initiatives across procurement, receiving, inventory, Supply Chain Financial Orchest

About the Team The OpenAI Audit Team is on a mission to build the future of internal audit from the ground up. Our ambition will be powered by a high-energy, technically exceptional team with the judgment, intellectual curiosity, and creativity to harness the latest advances in AI and design a truly next-generation audit function. As AI reshapes how work is performed across the enterprise, Internal Audit will use AI, automation, and data analytics to identify and assess the most significant and emerging risks across the business, including technology, cybersecurity, finance, compliance, operations, and data. We will build trusted partnerships at every level—from the Board of Directors and senior leadership to the teams delivering on OpenAI’s mission every day. We will operate as both an independent assurance provider and a trusted advisor, bringing an objective and pragmatic perspective to critical decisions. By engaging closely with management while preserving our independence, we will help the business innovate responsibly, move with confidence, and manage risk without creating unnecessary barriers. About the Role As the Finance & Operations Audit Leader, you will help shape the strategy, methodology, technology, and culture of a new audit function. You will lead complex audits, forensic and investigative reviews, and advisory work across financial reporting, accounting, finance, and business operations, while addressing related compliance risks. You will advise leaders on practical ways to strengthen governance, execution, accountability, and risk management. You are an experienced, hands-on professional who combines deep finance and accounting knowledge with strong audit, risk, and business judgment. Your work will span across finance & accounting areas including treasury, tax, revenue, financial planning, business operations, and enterprise governance, with opportunities to apply forensic accounting techniques to complex transactions, anomalies, and pot

About the Team OpenAI's Legal team plays a crucial role in furthering OpenAI's mission by tackling innovative, fundamental legal issues in AI. If you're passionate about doing significant and unique work as a technology lawyer, this team is for you. The team comprises professionals from diverse fields, including technology, AI, privacy, IP, corporate, employment, tax law, regulatory, and litigation. About the Role As a member of our AI Product Counsel team, you will advise the teams building and deploying OpenAI’s business products, including ChatGPT Business, ChatGPT Enterprise, and our API platform. You will partner closely with Product, Engineering, Safety, Security, Privacy, Strategy, Go-to-Market, and other Legal teams on issues spanning enterprise product development, model launches, customer data protections, administrative controls, strategic partnerships, and the responsible deployment of increasingly capable AI models. This is a unique opportunity to help shape how frontier AI products are built and delivered to businesses. This role is based in San Francisco, CA. We use a hybrid work model of three days in the office per week and offer relocation assistance to new employees. In this role, you will: Serve as a strategic legal partner to teams developing ChatGPT’s business products, enterprise features, and API offerings. Advise on product design and launches involving enterprise administration, data governance, identity and access, connectors and integrations, agentic capabilities, and voice and multimodal experiences in the B2B space. Counsel teams on deploying frontier AI capabilities responsibly while balancing customer commitments, safety, security, and privacy. Support strategic partnerships and distribution arrangements, including cloud platforms, resellers, and other third-party channels through which customers access OpenAI models. Partner with Commercial Legal, Privacy, Security, Safety, Product and Product Policy, and Go-to-Market teams on custom