Technical Compute Qualification Manager

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 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 or remote. 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.

About the Team OpenAI’s Industrial Compute organization is building the infrastructure required to develop and operate increasingly capable AI systems at global scale. The Manufacturing Operations team works across Hardware Engineering, Manufacturing Engineering, Manufacturing Quality, Rack Integration, System Enablement, Supply Chain, Logistics, Deployment, and Hardware Operations to convert complex hardware designs into reliable production systems. We partner closely with ODMs, JDMs, contract manufacturers, and component suppliers to ensure that servers, racks, networking equipment, and supporting infrastructure are manufactured, validated, and delivered at the quality and scale required by OpenAI. About the Role We are seeking a Technical Program Manager to lead manufacturing operations programs across OpenAI’s hardware supply base in Singapore and the broader APAC region. You will own cross-functional execution from new product introduction through production ramp and sustaining operations. You will coordinate manufacturing partners and internal engineering teams around factory readiness, capacity, material availability, build plans, validation, quality gates, issue resolution, and delivery commitments. This role requires strong technical fluency, disciplined program management, and the ability to operate directly with manufacturing partners in fast-moving, high-stakes environments. You should be comfortable working at both the factory floor and executive-review levels, translating complex manufacturing conditions into clear risks, decisions, and recovery plans. This role is based in Singapore and requires regular travel to manufacturing partners across the APAC region. Key Responsibilities Lead manufacturing operations programs for AI servers, racks, networking systems, and related infrastructure across regional manufacturing partners. Own integrated program plans spanning NPI, factory readiness, material availability, tooling, test development, qualification,

About the Team OpenAI, in close collaboration with our capital partners, is building the world’s most advanced AI compute infrastructure ecosystem. The InfraDev team is central to this mission, setting the strategy and executing the roadmap to scale our supercomputing footprint globally. From site planning to system integration, this team operates at the intersection of commercial, technical, and operational excellence, partnering with leaders across OpenAI and the industry. About the Role We are seeking a Strategic Sourcing Manager who is ready to take on global-scale challenges in AI compute supply and manufacturing — an opportunity to shape the future of supercomputing. As part of the Infrastructure Strategy & Delivery organization supporting Industrial Compute, OpenAI’s next-generation supercomputing platform, you will lead sourcing and strategic supplier engagements for compute infrastructure at hyperscale. This role will drive commercial strategy and supplier accountability across server platforms, accelerators, rack systems, and associated thermal & power delivery components. This is not traditional procurement — it is foundational work enabling OpenAI to deploy compute faster and more efficiently than anyone in the world, while building deeply-integrated partnerships with the global compute supply chain. Key Responsibilities Develop and execute sourcing strategies for the next generation of AI compute infrastructure in partnership with engineering and program leadership. Stay at the leading edge of industry and supply-chain trends to inform category strategy and long-range planning. Initiate, negotiate, and manage commercial agreements across OEM/ODM/JDMs for accelerators, GPUs/CPUs, server platforms, rack systems, liquid-cooling components, PSUs, and supporting mechanical/electrical subsystems. Secure capacity and optionality across a rapidly scaling compute supply chain while mitigating risk and ensuring manufacturing readiness. Partner cross-funct

About us Graphcore is one of the world’s leading innovators in Artificial Intelligence compute. It is developing hardware, software and systems infrastructure that will unlock the next generation of AI breakthroughs and power the widespread adoption of AI solutions across every industry. As part of the SoftBank Group, Graphcore is a member of an elite family of companies responsible for some of the world’s most transformative technologies. Together, they share a bold vision: to enable Artificial Super Intelligence and ensure its benefits are accessible to everyone. Graphcore’s teams are drawn from diverse backgrounds and bring a broad range of skills and perspectives. A melting pot of AI research specialists, silicon designers, software engineers and systems architects, Graphcore enjoys a culture of continuous learning and constant innovation. Job Summary We are seeking a Staff Hardware Engineer to provide advanced operational, diagnostic, and engineering support for Graphcore’s Arm-based hardware platforms across lab and data center environments. This role focuses on supporting hardware bring-up, validation, and troubleshooting of complex AI compute platforms, including server blades, racks, and rack-scale infrastructure. The successful candidate will collaborate closely with engineering, platform, and data center teams to ensure the reliability and performance of next-generation AI systems. The Team The Systems Engineering and Hardware Engineering teams are responsible for enabling the bring-up, validation, and operational reliability of Graphcore’s AI infrastructure platforms. The team works closely with server engineering, firmware teams, platform architects, and data center operations to support the development, testing, and deployment of next-generation AI compute systems. This collaborative environment enables rapid problem-solving and continuous improvement of Graphcore’s hardware platforms from early development through production deployment.

About us Graphcore is one of the world’s leading innovators in Artificial Intelligence compute. It is developing hardware, software and systems infrastructure that will unlock the next generation of AI breakthroughs and power the widespread adoption of AI solutions across every industry. As part of the SoftBank Group, Graphcore is a member of an elite family of companies responsible for some of the world’s most transformative technologies. Together, they share a bold vision: to enable Artificial Super Intelligence and ensure its benefits are accessible to everyone. Graphcore’s teams are drawn from diverse backgrounds and bring a broad range of skills and perspectives. A melting pot of AI research specialists, silicon designers, software engineers and systems architects, Graphcore enjoys a culture of continuous learning and constant innovation. Job Summary We are seeking a Sourcing Manager – AI Infrastructure to lead strategic sourcing activities across key infrastructure technologies supporting Graphcore’s AI compute platforms. Reporting into the Global Sourcing Management team, this role will partner closely with Engineering, Product, Operations, Manufacturing, and Supply Chain teams to develop sourcing strategies, manage supplier relationships, negotiate commercial agreements, and ensure resilient supply for critical infrastructure components. The successful candidate will combine strong commercial acumen with a solid understanding of AI infrastructure technologies, enabling effective engagement with suppliers and technical stakeholders while balancing cost, quality, delivery, scalability, and risk objectives. This role draws upon leading practices from AI infrastructure sourcing environments while aligning with Graphcore’s strategic sourcing model. The Team The Global Sourcing Management (GSM) team defines and executes supplier strategies across Graphcore’s hardware and infrastructure ecosystem. The team works closely with Engineering, Product Management, Operati