Commercial Finance Business Partner in San Francisco

About the Team OpenAI’s Tax and Trade team sits at the center of OpenAI’s global growth, shaping how cutting-edge AI products, partnerships, and infrastructure scale across borders while navigating complex tax, trade, and regulatory regimes. We operate as strategic operators, not just compliance experts, embedding early in product, finance, policy, and infrastructure decisions to manage risk, unlock incentives, and enable OpenAI to grow responsibly and competitively worldwide. About the Role We’re hiring a Tax Director to help shape some of OpenAI’s most important business, product, infrastructure, and financing initiatives. This role will sit at the intersection of tax, finance, technology, and commercial strategy, advising on the investments, products, partnerships, and operating decisions that enable OpenAI to scale. You will serve as a senior tax business partner to Finance, Legal, Infrastructure, Treasury, Accounting, Product, and commercial teams. Your work will span compute and infrastructure investments, structured financings, commercial contracting, product strategy, new business models, and international expansion. This is a broad, highly commercial role for someone who enjoys solving new problems and influencing business decisions. The ideal candidate combines strong tax judgment with financial acumen, intellectual curiosity, and an understanding of transaction economics, contractual risk allocation, and business operations. You will engage early in strategic initiatives, help teams evaluate possibilities, and develop practical structures that support OpenAI’s growth. 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. In this role, you will: Serve as a senior tax business partner across OpenAI, advising on strategic business decisions, product development, commercial models, infrastructure investments, financing initiatives, and international growth. Serve as the lead tax a

About the Team OpenAI's Compensation team plays a crucial role in rewarding and retaining world-class talent who will ensure that artificial general intelligence benefits all of humanity. By crafting and implementing innovative compensation strategies, we ensure our compensation offerings are competitive, equitable, and aligned with OpenAI's mission to scale intelligently and ethically. About the Role We are expanding our Compensation team and seeking a Compensation Business Partner to help build the compensation pillar for our go-to-market organization. This is a hands-on individual-contributor role for someone who brings deep GTM compensation expertise and enjoys turning evolving business needs into practical, scalable programs. As a member of the total rewards team, you will partner closely with GTM leaders, HR Business Partners, Recruiting, Finance, and other cross-functional teams. You will spearhead compensation work across benchmarking, offer review, program design, and job architecture, with particular focus on the needs of a rapidly growing commercial organization. The shape of the work will evolve as the business grows. At times, you may independently lead key initiatives from strategy through execution. At other times, you will work alongside additional compensation partners and cross-functional resources. Success in this role requires comfort operating with ambiguity, strong judgment, and a willingness to stay close to the details while building for scale. This is an individual contributor role, designed for a subject-matter expert and hands-on builder. In this role, you will: Build and evolve compensation programs that support OpenAI’s growing GTM organization. Serve as a trusted compensation advisor to GTM leaders, HR Business Partners, Recruiting, and Finance. Lead compensation analysis and approval for offers, balancing market context, internal consistency, and OpenAI’s compensation philosophy. Own benchmarking and market analysis for GTM roles, tran

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 OpenAI seeks a Director, Technical Accounting, Revenue & Strategic Partnerships to set the technical revenue accounting strategy for the company's largest, most complex, and highest-risk commercial arrangements. This leader will personally assess novel fact patterns, establish and defend the accounting position, and shape deal structures before execution across enterprise contracts, strategic partnerships, API and consumption-based offerings, credits and incentives, revenue share, multi-party arrangements, and emerging product monetization models. This role will be the senior technical accounting partner to Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, Internal Controls, and external auditors. The core mandate is technical judgment: independently synthesize the full contractual and economic substance, identify alternatives and second-order implications, resolve ambiguity under ASC 606 and related U.S. GAAP, and communicate a clear recommendation to executives and auditors. Operational know-how is essential to translate conclusions into billing, close, disclosures, systems, and controls, but process ownership is not the center of the role. In This Role, You Will Partner closely with Revenue Accounting, Sales, Product, Legal, Tax, Strategic Finance, Business Development, Deal Desk, Billing, Financial Reporting, and external auditors. Identify non-standard revenue arrangements early and evaluate them under ASC 606. Advise on thoughtful deal structurin

The Compute & Infrastructure Strategy team handles strategy and execution of OpenAI’s compute roadmap. This team’s key responsibilities span financial analysis & reporting, capacity planning, commercial and business development, and strategic partnerships. We partner across the business to allocate and deploy our resources for the highest impact outcomes. About the Role Compute is central to OpenAI’s roadmap and vision. We are seeking an Associate to support financial and strategic work across our compute and infrastructure portfolio. This is a finance generalist role that includes core FP&A responsibilities as well as investment analysis, commercial decision support, and strategic planning. You will own analyses and workstreams, partner closely with technical and finance teams, and help shape decisions about how OpenAI invests in and manages compute. In this role, you will be given direction on the objective and expected to independently structure the problem, work through incomplete information, and deliver a high-quality analysis and recommendation. In this role, you will: Build and maintain financial models across different elements of compute, including GPUs, CPUs, storage, networking, data centers, and power Support planning, forecasting, budgeting, reporting, and variance analysis across compute and infrastructure Perform investment analysis and evaluate commercial decisions and strategic initiatives Prepare high-quality analyses, recommendations, and Exec and Board-facing presentations Support business partners across compute infrastructure, FP&A, and strategic finance Help improve the team’s processes, tools, and ways of working, and identify opportunities for OpenAI to continue leading in compute You might thrive in this role if you have: 3+ years of experience across private/growth equity, investment banking, or strategic finance, or 3+ years in a finance operating role at a high-growth technology company Background in infrastructure, data

About the Team OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Revenue team plays a critical role in enabling OpenAI to scale commercial offerings by overseeing billing operations, deal desk, revenue systems, revenue accounting, and controllership. We work cross-functionally with Product, Engineering, Go-To-Market, Tax, Legal, and Technical Accounting to support new monetization strategies, improve operational efficiency, and maintain financial integrity as the business grows. About the Role This senior leader will own key elements of Ads revenue accounting from technical assessment through operational execution. The role will guide accounting for products, pricing, contracts, incentives, credits, refunds, makegoods, international expansion, and new go-to-market motions. It will establish governance and translate approved accounting positions into launch, billing, data, close, reconciliation, and control requirements. Success requires deep technical revenue expertise, strong business partnership, and the ability to build durable 0-to-1 processes in a fast-changing environment. Advertising is a critical and growing monetization vector for OpenAI, and this role will help shape the financial foundations that enable Ads to scale responsibly and transparently. 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 assessments for Ads products and commercial arrangements, including performance obligations, variable consideration, allocation, principal-versus-agent, collectibility, contract modifications, refunds, incentives, credits, makegoods, and revenue presentation. Own and continuously evolve Ads revenue accounting policies and operating guidance as product behavior, pricing, contracting, incentive programs, and billing models change. Establish governance for new pro

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 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’s Finance and Revenue Operations organization builds the commercial infrastructure that enables the business to scale with speed, discipline, and financial integrity. Within Revenue Operations, Deal Desk partners closely with Sales, Partnerships, Product, Engineering, Legal, Technical Revenue, Finance, Billing, Order Management, and GTM Systems to turn complex commercial opportunities into executable, scalable transactions. About the Role We are hiring a Strategic Deals & Commercial Architecture Lead — Marketplaces & Partnerships to own the commercial architecture, execution, and governance layer for marketplace-enabled and partner-led transactions. This senior individual-contributor role is for someone who combines enterprise deal judgment, marketplace fluency, analytical rigor, and a builder mindset. You will take shaped opportunities from intake through approval and launch readiness, translating first-of-kind structures into clear economics, executable terms, quote-to-cash requirements, controls, and operating mechanisms. You will partner closely with teams that own business development and partner relationships; this role does not own partner sourcing, pipeline generation, or sales closing. You will support the commercial requirements for onboarding and integration without owning technical delivery. Success is measured both by the decisions and deals you enable and by the durable policies, systems, and controls you leave behind. This role is based in San Francisco, CA. We use a hybrid work model of three office days per week and offer relocation assistance. In This Role, You Will Lead the commercial architecture and execution of complex marketplace-enabled and partner-led enterprise transactions from intake through approval, contracting, launch readiness, and operational handoff. Structure private offers, pricing, fees, incentives, commitments, revenue share, credits, renewals, amendments, and other non-standard or multi-party terms

About the Team: We are a small and fast-moving partnerships team that shapes and executes OpenAI’s most important collaborations. Your mission is to identify, structure, and scale partnerships that expand how businesses adopt and benefit from OpenAI. You will work across priority sectors, including legal, professional services, information services, and other B2B categories, while maintaining the flexibility to pursue the highest-impact opportunities as the market evolves. About the Role: You are a senior business development and partnerships leader with strong judgment, high ownership, and a track record of originating and closing complex partnerships. You can move from market strategy and executive engagement through deal development, launch, and growth. You combine strategic thinking, commercial discipline, and hands-on execution, and you can create clarity and momentum across multiple internal and external stakeholders. Key Responsibilities: Develop a portfolio strategy for high-impact B2B partnerships. Identify and prioritize partners based on customer reach, differentiated data or workflows, distribution, strategic value, and growth potential. Originate, structure, negotiate, and launch complex product and commercial partnerships. Build joint value propositions and business plans spanning integration, distribution, go-to-market, and customer adoption. Lead executive relationships and establish durable cross-functional partnership governance. Coordinate product, engineering, sales, marketing, legal, finance, security, policy, and operations to deliver partnership outcomes. Translate partner and market insight into product strategy and new partnership models. Track adoption, pipeline, revenue impact, strategic milestones, and partner performance, and communicate progress and risks clearly. Qualifications: 10+ years of experience in strategic partnerships, business development, enterprise technology, or platform ecosystems. Proven experience personally originatin

We believe that the way people interact with their finances will drastically improve in the next few years. We’re dedicated to empowering this transformation by building the tools and experiences that thousands of developers use to create their own products. Plaid powers the tools millions of people rely on to live a healthier financial life. We work with thousands of companies like Venmo, SoFi, several of the Fortune 500, and many of the largest banks to make it easy for people to connect their financial accounts to the apps and services they want to use. Plaid’s network covers 12,000 financial institutions across the US, Canada, UK and Europe. Founded in 2013, the company is headquartered in San Francisco with offices in New York, Seattle, Washington D.C., Raleigh, London, and Amsterdam. About the Team The Fraud Partnerships Pod is responsible for overseeing all traditional business development and partnerships for the Anti-Fraud Product Area (PA) at Plaid, focusing primarily on our product partnerships and data acquisition (supply side) efforts. The team supports all products under the Fraud Product Area's purview: IDV, Monitor, Layer, and Protect. About the Role You will have an opportunity to lead the strategy and execution of our supply side and "data in" efforts for our Fraud product area across four products (Plaid IDV, Monitor, Layer, and Protect). You will own all critical data partner relationship management with key stakeholders and be expected to grow them over time. You will be the internal quarterback driving alignment with key major internal stakeholders at Plaid, including Finance, BizOps, Commercial, Legal, and Risk. What You'll Do Spend the majority of your time working hand in hand with product leadership as well as other cross-functional leaders to operationalize our data partners for all fraud products at Plaid. Help our data science and research teams define the source data ecosystem for IDV and Protect according to our 3-year strategy. Help e

About the Team We are a small and fast-moving partnerships team that shapes and executes OpenAI’s most important collaborations. Your mission is to define and lead the strategy, roadmap, operating model, and growth of OpenAI’s B2B marketplace. You will build the scalable foundation through which customers discover, evaluate, adopt, and manage trusted third-party solutions built on and with OpenAI’s models. About the Role You are a senior marketplace and ecosystem leader with strong judgment, high ownership, and a track record of building scaled B2B platforms. You are comfortable moving between product design, commercial strategy, ecosystem development, and operations, and you can create clarity where there is no playbook. You bring the credibility to align senior internal and external stakeholders while moving quickly and executing at a high bar. Key Responsibilities Define the vision, strategy, roadmap, and success metrics for OpenAI’s marketplace. Own marketplace business performance across partner supply, customer demand, adoption, transaction volume, partner success, solution quality, and customer trust. Partner closely with product and engineering to shape discovery, listing, evaluation, procurement, billing, deployment, identity, governance, security, and measurement capabilities. Build a high-quality ecosystem of ISVs, developers, service providers, and other third-party solution partners. Design marketplace commercial models, policies, incentives, and partner economics with finance, legal, security, policy, and operations. Create scalable go-to-market motions across sales, co-sell, private offers, marketing, and customer success. Establish standards for solution quality, safety, compliance, performance, and lifecycle management. Build and lead the marketplace team and operating cadence, aligning cross-functional owners against clear priorities and outcomes. Qualifications 15+ years of experience in marketplaces, platforms, ecosystems, product, partnerships,

About the Team OpenAI’s Finance and Revenue Operations organization builds the commercial infrastructure that enables the business to scale with speed, discipline, and financial integrity. Deal Desk operates as the commercial strategy and governance function at the intersection of Sales, Partnerships, Legal, Technical Revenue, Finance, Order Management, Billing Operations, Product, and GTM Systems. We architect complex enterprise transactions, turn ambiguity into executable decisions, and create the guardrails that let the business move quickly with operational and financial discipline. As OpenAI’s enterprise business grows in scale and complexity, Deal Desk defines how novel commercial motions become durable operating capabilities. We convert precedent-setting deal decisions into repeatable policy, controls, workflows, and systems requirements. About the Role We are hiring a Strategic Deals & Commercial Architecture Lead to lead the structuring and governance of OpenAI’s most complex enterprise transactions. This is a senior individual-contributor leadership role for someone with exceptional enterprise deal judgment, operational rigor, and a builder mindset. You will serve as the commercial architect for high-stakes opportunities, translating ambiguous requirements into coherent deal structures, approval strategies, and executable quote-to-cash plans. Your work will shape more than individual transactions. You will establish decision principles and precedent, clarify tradeoffs, and turn recurring patterns into scalable guidance, controls, systems requirements, and enablement. You will own the commercial decision and governance layer that helps strategic opportunities move decisively while managing downstream risk across contracting, billing, revenue recognition, provisioning, reporting, controls, auditability, and customer experience. The right candidate can move seamlessly between advising on a single high-value transaction and improving the operating model be

🚀 About WRITER WRITER is where the world's leading enterprises orchestrate AI-powered work. Our vision is to expand human capacity through superintelligence. And we're proving it's possible – through powerful, trustworthy AI that unites IT and business teams together to unlock enterprise-wide transformation. With WRITER's end-to-end platform, hundreds of companies like Mars, Marriott, Uber, and Vanguard are building and deploying AI agents that are grounded in their company's data and fueled by WRITER's enterprise-grade LLMs. Valued at $1.9B and backed by industry-leading investors including Premji Invest, Radical Ventures, and ICONIQ Growth, WRITER is rapidly cementing its position as the leader in enterprise generative AI. Founded in 2020 with office hubs in San Francisco, New York City, Austin, Chicago, and London, our team thinks big and moves fast, and we're looking for smart, hardworking builders and scalers to join us on our journey to create a better future of work with AI. 📐 About the role We’re looking for a Senior commercial counsel who thrives on deal-making and loves turning legal complexity into business clarity. In this role, you’ll be the trusted legal partner to our sales and procurement functions, reporting to our Head of Commercial Legal. You’ll be drafting and negotiating SaaS agreements that power our growth and keep our partnerships strong. If you’re energized by fast-paced negotiations with large enterprise companies, curious about cutting-edge technology, and excited to join a small-but-mighty team that values creativity and collaboration (all with a sense of humor and low ego) then, this may be the role for you. Come help us redefine what it means to be an in-house legal team - and have fun doing it. 🦸🏻‍♀️ What you’ll do Review and negotiate inbound and outbound commercial contracts, including inbound and outbound SaaS licensing agreements, strategic partnership agreements, data processing agreements and other important contracts with ou

About the Role We’re seeking an Associate General Counsel to lead commercial legal strategy and execution for OpenAI’s silicon initiatives and the semiconductor ecosystem that supports our AI infrastructure. This is a senior, highly cross-functional role for a lawyer who can advise business and technical leaders across the semiconductor development, manufacturing, and supply lifecycle. The role will partner closely with silicon engineering, infrastructure, strategic sourcing, supply chain, manufacturing, finance, partnerships, IP, policy, regulatory, and trade compliance teams to structure and negotiate strategic arrangements with semiconductor ecosystem partners, technology providers, and critical suppliers. This person will help establish the commercial frameworks needed to protect OpenAI’s technology and support resilient, scalable commercial arrangements. We’re looking for an experienced technology transactions lawyer with meaningful semiconductor industry experience who can translate highly technical and operational issues into practical commercial structures. The ideal candidate combines strong judgment, commercial creativity, and the ability to lead complex, high-value transactions in a fast-moving and complex global ecosystem. 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. This role will: Lead commercial legal strategy and risk management for OpenAI’s silicon and related technology initiatives. Advise senior business, engineering, sourcing, and operational stakeholders on strategic relationships, commercial priorities, and complex transactions. Draft, negotiate, and advise on sophisticated development, manufacturing, supply, licensing, services, and strategic partnership agreements. Structure commercial arrangements that support long-term business and operational requirements. Advise on the commercial and operational issues that arise across the developmen