Tax Lead

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 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 As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities.. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements. 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: Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP. Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements. Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives. Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation. Translate

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting, Accounting Policy, and Financial Reporting organization partners across Finance to assess complex corporate matters and develop well-supported U.S. GAAP conclusions. The team supports non-routine business activities requiring thoughtful technical judgment, scalable accounting policies, financial statement disclosures, processes, and controls. About the Role You will serve as a senior technical accounting leader and strategic advisor to Finance and business leadership. You will oversee a broad portfolio of complex accounting matters and strategic transactions, including mergers and acquisitions, major commercial arrangements, financing transactions, investments and financial instruments, leases, intercompany transactions and consolidation, impairment, and other matters requiring significant professional judgment and practical implementation. You will advise and influence stakeholders across Corporate Accounting, Financial Reporting, Treasury, Legal, Tax, Strategic Finance, FP&A, Equity, Internal Controls, valuation specialists, and external auditors. You will drive timely resolution of complex accounting questions, align leaders on material judgments and risks, and ensure conclusions are translated into audit-ready memoranda, close entries, financial statement disclosures, and durable controls. You will also help strengthen external-reporting processes, as applicable. This is a highly visible role for an experienced accounting leader who can independently set direction for complex workstreams, advise senior decision-makers, anticipate and escalate material judgments, align cross-functional stakeholders, and carry issues from authoritative research through clear recommendations and disciplined implementation. Location and work model: This role is based in San Francisco and follows a 3 day hybrid work model. In this r

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Finance Program Management Office (FinPMO) is responsible for driving and scaling cross-functional finance programs and M&A integrations. FinPMO partners closely across Accounting, Strategic Finance, Corporate Development, Equity, Procurement, Treasury, Risk, and Legal to ensure financial change through M&A and other new business models is executed in a controlled, auditable, and operationally effective way. FinPMO plays a critical role in managing M&A including financial deal diligence, finance operations, post-close integrations, reporting and controls. We help quarterback the M&A process to help ensure corporate integrations are executed cleanly, risks are managed proactively, and leadership has clear deal visibility. About the Role As a M&A Finance Integration Lead, you will own and scale OpenAI’s finance integration model. This is a highly cross-functional, transactions driven role for someone who can bring structure to ambiguity, translate deal complexity into executable workplans, and drive successful M&A outcomes across multiple teams. We’re looking for someone to be the central point of accountability to oversee finance workstreams across the full M&A lifecycle. You’ll ensure integrations are executed cleanly, financial risks are mitigated early, and our books, controls, and systems remain stable as OpenAI scales. 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: Define and build standardized, scalable M&A finance integration frameworks. Drive consistent execution across multiple, simultaneous M&A integrations. Ensure timely, accurate M&A diligence including historical financials, revenue, equity, tax, and procurement. Lead integration planning for deal close readiness a

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 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