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 its commercial offerings—overseeing billing operations, deal desk, revenue systems, and revenue accounting. We work cross-functionally with Technical Revenue, Finance Data, and Revenue Systems teams to support complex commercial arrangements, improve operational efficiency, and maintain financial integrity. About the Role As a Revenue Accounting Manager, you will own revenue accounting processes for consumption and usage-based revenue recognition while helping implement and maintain the systems, data flows, and accounting rules that support accurate financial reporting. You will serve as a key execution partner on onboarding new revenue streams, Fusion Accounting Hub rule updates, translating accounting requirements into expected journal entries, source-to-general-ledger mappings, user acceptance testing, data validation, and controlled operating processes. We’re looking for a hands-on revenue accounting owner who combines strong close discipline with systems and data fluency, independently coordinates cross-functional implementation work, and strengthens the accounting infrastructure supporting 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 to new employees. In this role, you will: Own the monthly close for usage-based revenue and payment processor accounting, including journal entries, reconciliations, variance analysis, controls, and supporting documentation. Prepare and review revenue-related journal entries while understanding the underlying transaction lifecycle, accounting methodology, billing arrangements, source data, and expected financial reporting outcomes. Perform reconciliations for key revenue accounts, investigate discrepancies, and drive issues to resolution. Own flux
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Executive Assistant To Cro And Head Of Strategic Sales in United States
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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 The Strategic Initiatives & Operations team is in need of a Technical Program Manager (TPM) to streamline our processes, including full safety governance and integration of various safety research and mitigations into our ChatGPT, API, and any frontier models. This role is critical for driving safe deployment of our new models, synthesizing inputs from multiple stakeholders, ranging across research, product, engineering, legal and policy, and ensuring all the risks are effectively and properly monitored, mitigated or resolved. About the Role As a TPM, you will be responsible for critical tasks ranging from tracking safety research progress and risk tables to overseeing the quality of human data campaigns – acting as the connective tissue to enhance the deployment of OpenAI’s safety system. Additionally, you will create and execute a compute roadmap for your team to ensure that our top priorities are resourced while taking advantage of new opportunities to make key safety research discoveries. Your primary focus will be to ensure our models are qualified for safe deployment. 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: Manage key risk areas and corresponding stakeholders. Keep track of a stack of existing and future mitigations for every major product and model deployment. Standardize the lifecycle of risk assessment, setting safety bars, consolidating inputs from multiple stakeholders across research, product, engineering, legal and policy, pre-launch safety reviews and post-launch followup. Manage pre-launch safety reviews. Share launch calendars and key safety practices and evaluations with our key parter (i.e. Microsoft). Develop comprehensive documentation for all the safety work, including metrics, evaluations, and progress tracking across multiple teams within OpenAI. Help with publishing and open sourcing safety
About the Team The Treasury team is responsible for protecting liquidity, enabling scale, maintaining strong controls, and helping the company operate with clarity and resilience. We work across finance and operational partners to ensure funds move safely, visibility remains high, and Treasury infrastructure keeps pace with a fast-moving business. As hands-on operators and builders, we combine financial judgment with AI, automation, and data to solve problems faster, strengthen controls, and continuously improve how Treasury operates. About the Role We’re looking for a Treasury Manager to own and execute critical activities across OpenAI’s global treasury operations, including cash management, payments, bank account management, forecasting support, controls, and reporting. Beyond day-to-day operations, this person will support Treasury leadership on high-impact projects such as M&A integrations, new legal entity formation, and geographic and currency expansion. They’ll also help build scalable, AI-enabled systems, workflows, and controls for a rapidly growing global business. This is an individual contributor role with broad scope, spanning operational ownership and building an AI-native Treasury function. This role is based in our San Francisco HQ. 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 core global treasury operations across cash positioning, payments, bank account management, portal administration, forecasting support, and FBAR preparation. Coordinate day-to-day execution for intercompany funding, settlements, investment operations, letters of credit, guarantees, treasury close, and related accounting handoffs. Automate and scale treasury workflows for request intake, approvals, payment tracking, bank account changes, KYC follow-up, access reviews, evidence collection, and issue resolution. Identify recurring processes, manual pain points, duplicate work, control
About the Role OpenAI’s brands are trusted by hundreds of millions of users around the world. As awareness and adoption of OpenAI’s products continue to grow, so does the volume and sophistication of brand abuse, including impersonation, scams, copycat applications, fraudulent websites, social media misuse, and other forms of online infringement. We are seeking an experienced Brand Protection Manager to build and operate OpenAI’s global brand protection program. This role will lead efforts to identify, prioritize, and address misuse of OpenAI’s brands across websites, social media platforms, app stores, marketplaces, advertising networks, and other online ecosystems. The ideal candidate combines strong operational execution, investigative instincts, and program management skills. They are comfortable working across Legal, Marketing, Comms, Security, Trust & Safety, and external partners to address emerging threats and develop scalable enforcement programs. This role will lead OpenAI’s Brand Protection & Operations function and help ensure that OpenAI’s brands remain trusted, protected, and resilient as the company continues to grow globally. 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: Build and operate OpenAI’s global brand protection program. Monitor and respond to misuse of OpenAI brands across websites, social media, marketplaces, app stores, advertising platforms, and emerging online ecosystems. Develop and manage programs to protect OpenAI products, services, and associated brands. Coordinate investigations and enforcement efforts across online and offline channels. Partner with product, marketing, security, trust & safety, and legal teams to address brand abuse and emerging threats. Develop enforcement playbooks, prioritization frameworks, and escalation processes. Manage relationships with brand protection vendors, mon
About the Team The Private Computing team works across product, engineering, security, and safety to build advanced privacy products and infrastructure at OpenAI. Our mission is to provide world-class security features to users so their private data remains private, even from OpenAI. We use technologies like confidential computing, trusted execution environments, and end-to-end encryption to ship product features across ChatGPT, the API, and our future consumer devices. About the Role We’re looking for software engineers to design, build, and scale novel privacy features and infrastructure across ChatGPT, API, and future consumer devices. In this role, you will: Ship fast while balancing difficult trade-offs in complex domains Build core abstractions for trusted execution environments and end-to-end-encryption Build product features for private inference and storage across ChatGPT, API, and future consumer devices Update build systems to increase trust and verifiability Integrate with safety and integrity infrastructure Operate systems at scale with high reliability, including an on-call rotation Collaborate with a diverse set of cross-functional teams across product, engineering, security, safety, policy, and legal You might thrive in this role if you: Care deeply about user privacy and security Have 5+ years of experience in professional software engineering Have experience building and scaling confidential computing or encryption technologies in production environments Have experience with Kubernetes and cloud orchestration systems Take pride in building and operating scalable, reliable, secure systems Can collaborate well and drive alignment in the face of difficult trade-offs Are comfortable with ambiguity and rapid change Workplace & Location This role is based in San Francisco, CA. We follow a hybrid model with 4 days a week in the office and offer relocation assistance to new employees. About OpenAI OpenAI is an AI research and deployment company dedicat
About the Team The Codex Web Layer team provides the web-based systems and user experiences for Codex across the entire stack, from the Electron-like application framework that powers the application, to the user-facing in-app browser. About the Role In this role, you will be responsible for designing and implementing infrastructure and features end-to-end for the Codex desktop client application. You will help define what it means to be a hybrid agentic/interactive web browser. The team embodies “full stack” development from the lowest-level OS integration to the highest-level interaction design. This role is based in San Francisco. 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: Partner closely with product and design to conceive, design, and build features for Codex web browsing features on macOS and Windows. This role will focus mostly on the backend C++ layer and Chromium, but many features cross the full stack including some TypeScript. Partner with the wider Codex team to deliver a high-performance, stable, and secure application platform for client development. This includes API design and implementation (mostly in C++) and the infrastructure that supports deploying it (in Python, TypeScript, and agentic skills). Work with a small, experienced team of engineers on this critical and rapidly growing product. You might thrive in this role if you: Have significant experience building technically complex features end-to-end. Are a strong C++ developer, especially with experience in browser environments like Chromium and Electron. Since this role is more backend focused, general knowledge of web development and TypeScript is helpful but not required. Thrive in a fast-paced, ambiguous environment. Communicate clearly and concisely across many different roles in the organization. Are self-directed, identifying important work and executing it end-to-end. About OpenAI OpenAI is an AI
About the Team Equity Administration at OpenAI is responsible for the operational foundation of our equity programs. Our team ensures equity data and reporting are reliable, our systems and integrations are resilient, and our processes and controls are built to scale globally. We work cross-functionally with Legal, Finance/Accounting, Payroll, Tax, People, and key vendors to uphold compliance requirements and enable equity strategy as the company evolves. About the Role We’re looking for an experienced Manager, Global Equity Administration to help run our global equity programs with a focus on high-quality execution, scalable processes, auditable controls, and reliable equity systems. You will be hands-on in day-to-day equity administration and help improve how we operate as we scale. You will report to the Head of Equity Administration and partner closely with Legal, Equity Programs, Compensation, Tax, Payroll, and Finance to ensure equity operations are accurate, timely, and employee-friendly. Location: 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: Execute end-to-end employee equity administration across key lifecycle events (new grants, vesting/RSU releases, option exercises, and related transactions). Run recurring operational cycles by managing timelines, checklists, stakeholder inputs, and issue resolution. Produce audit-ready equity reporting and support accounting, compliance, and reporting needs with accurate, well-documented data. Build and maintain automated reporting (scheduled reports, dashboards, reconciliations) to reduce manual effort and improve speed and accuracy. Support equity system operations (Shareworks or comparable) including troubleshooting, configuration updates, permissions, report builds, and workflow maintenance. Partner with Internal Controls to keep process documentation, narratives, and flowcharts current,
About the Team We are building general-purpose robotics. In the short term, we are focused on robots to support skilled workers to build our future infrastructure. In the long term, we imagine everyone having a personal robot doing anything they need. Progress is rapid, and based on a foundation of co-design between robotics hardware and ML research. About the Role As a Firmware Engineer, you will define and drive the architecture of embedded systems for next-generation hardware products. You will own foundational firmware decisions across real-time execution, device bring-up, hardware interfaces, fault handling, safety mechanisms, and production readiness. We’re looking for someone with deep experience building safety-critical or high-consequence systems, where failures can have meaningful consequences. You should be comfortable reasoning about risk, designing for diagnosability and graceful degradation, and creating engineering practices that raise the reliability bar for the entire team. You should also be unusually good at moving fast. Sometimes the right answer is a carefully reviewed architecture that will endure for years; sometimes it is getting a rough-but-useful prototype working by the end of the afternoon so the team can learn something concrete tomorrow. We value engineers who know the difference, make that call well, and can operate credibly in both modes. You will be both a technical leader and a hands-on builder: setting direction, reviewing critical designs, unblocking the hardest problems, and writing production firmware when it matters most. Our embedded stack uses a lot of Rust. Extensive experience in the language is a big help! This role is based in San Francisco, CA. This role will be expected to be in office 4 days per week and offer relocation assistance to new employees. In this role, you will: Rapidly bring up new hardware and set execution pace for the team. Lead firmware architecture for embedded systems spanning boot, RTOS/runtime behav
About the Team The Human Data team at OpenAI is responsible for identifying and mitigating risks in advanced AI systems by designing evaluations, surfacing vulnerabilities, and collaborating closely with researchers to strengthen model reliability and public trust. About the Role As a Research Program Manager, you will lead initiatives that test the safety and robustness of OpenAI’s models through creative experimentation and structured evaluation. You’ll coordinate efforts across research and engineering teams to transform ambiguous risks into concrete research programs and influence future model development and deployment. We’re looking for people who are technically savvy, comfortable with ambiguity, and excited about shaping the future of safe AI. 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 programs that explore unexpected model behaviors and identify failure modes. Translate vague or emergent risk signals into clear priorities and actionable research plans. Design and run creative evaluations, experiments, and red-teaming campaigns. Collaborate with research, product, and deployment teams to integrate findings into model training and deployment cycles. Develop repeatable systems for tracking model performance and understanding emerging behavior patterns. You might thrive in this role if you: Have strong experience in technical program management, with excellent organizational and communication skills. Are familiar with large language models, prompt engineering, or model evaluation techniques. Are comfortable managing fast-paced, high-uncertainty projects and shaping them from the ground up. Are creative and resourceful in devising new methods for testing model behavior and performance. Can effectively coordinate across technical and non-technical stakeholders to drive alignment and execution. About OpenAI OpenAI is an AI resear
About the Team The Future of Computing Research team is an applied research team in the Consumer Devices group focused on developing new methods and models to support our vision as we advance forward in our mission of building AGI that benefits all of humanity. About the Role As a Technical Lead on the Future of Computing Research team, you will work together with both the best ML researchers in the world and the greatest design talent of our generation to push the frontier of model capabilities. This role is based in San Francisco, CA. We follow a hybrid model with 3 days a week in the office and offer relocation assistance to new employees. In this role, you will: Evaluate and select silicon platforms (GPUs, NPUs, and specialized accelerators) for on-device and edge deployment of OpenAI models. Work closely with research teams to co-design model architectures that meet real-world deployment constraints such as latency, memory, power, and bandwidth. Analyze and model system performance, identifying tradeoffs between model design, memory hierarchy, compute throughput, and hardware capabilities. Partner with hardware vendors and internal infrastructure teams to bring up new accelerators and ensure efficient execution of transformer workloads. Build and lead a team of engineers responsible for implementing the low-level inference stack, including kernel development and runtime systems. Run through the necessary walls to take nascent research capabilities and turn them into capabilities we can build on top of. You might thrive in this role if you: Have experience evaluating or deploying workloads on GPUs, NPUs, or other specialized accelerators. Understand the performance characteristics of transformer models, including attention, KV-cache behavior, and memory bandwidth requirements. Have designed or optimized high-performance compute systems, such as inference engines, distributed runtimes, or hardware-aware ML pipelines. Have experience building or leading teams work
About the Team The Product & Platform teams at OpenAI are responsible for delivering the company’s most impactful offerings—such as ChatGPT, our API platform, and new enterprise capabilities—to a global and diverse customer base. These systems must perform at scale and deliver exceptional experiences to developers, consumers, and businesses alike. The ChatGPT infrastructure team is responsible for ensuring that our products can serve rapidly growing demand with the performance, reliability, and quality our users expect. This work sits at the intersection of product demand, model deployment, inference, research, fleet, and capacity. The team translates changing product and model needs into clear capacity decisions and safe, scalable launches. About the Role We are seeking a Technical Program Manager to lead the operating system for Chat capacity and model deployment. You will connect demand forecasting and capacity allocation with model readiness, rollout planning, launch coordination, and post-deployment learning. You will also own mode deployment beyond capacity by working with cross functional teams across research, post-training, inference and product to own mainline model deployment. You will bring structure to constrained-capacity decisions, improve the tooling and mechanisms teams use to prioritize demand, and help new models reach users safely and efficiently. Success requires technical depth, sound judgment under ambiguity, and crisp execution across product, research, infrastructure, and operations teams. 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 cross-functional programs for Chat capacity forecasting, allocation, headroom planning, and constrained-capacity operations. Build durable intake, prioritization, and decision mechanisms that connect product demand and model requirements to available serving capacity. Partner
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 The Systems Integration team is responsible for building the infrastructure, tooling, and validation systems that ensure our device software our device software is reliable, testable, and ready to ship. We design and maintain build systems, CI pipelines, automated test frameworks, and hardware-in-the-loop labs to enable rapid, safe product launches. Our work spans build systems, developer tools, systems integration, and cross-team collaboration to ensure developers can build reliably and ship with confidence. About the Role We are looking for an engineer to help evolve OpenAI’s Consumer Products build and continuous integration systems for a fast-growing engineering organization. This role sits at the intersection of developer productivity, build systems, distributed infrastructure, software quality, and on-device software. You will work on the systems that determine how quickly and confident engineers can move: Bazel-bazed builds, Buildkite pipelines, test coverage, remote caching and execution, CI observability, and tooling that helps engineers understand and fix failures quickly. Our mission is to enable OpenAI to ship software running on consumer devices rapidly with a high bar for correctness, reliability, and safety. The best version of this work is invisible when it succeeds: builds are fast, tests are trusted, CI failures are understandable, and engineers can focus on shipping products instead of fighting infrastructure. This role is based in San Francisco, CA. We use a hybrid work model of four days in the office per week and offer relocation assistance to new employees. In This Role, You Will Own and evolve Bazel and yocto-based build and test workflows in a polyrepo environment Design and maintain Starlark rules, macros, toolchains, and integrations that make builds hermetic, reproducible, and easy for teams to adopt Improve CI performance and reliability across Buildkite pipelines, including queue time, build time, cache hit rates, retry b
About the Team OpenAI’s Legal team plays a crucial role in advancing our mission by tackling innovative and fundamental legal issues in AI. The team includes professionals from diverse legal fields—technology, AI, infrastructure, privacy, IP, corporate, employment, tax, regulatory, and litigation—who collaborate closely with colleagues across the company. If you are passionate about being a technology lawyer working on cutting-edge challenges, you’ll thrive here. About the Role We’re seeking a senior lawyer to participate in commercial legal strategy and execution across OpenAI’s fast-growing infrastructure portfolio. This is a cross-functional role that will partner closely with procurement, supply chain, partnerships, finance, and product teams to structure, negotiate, and manage the transactions that will support OpenAI’s long-term infrastructure ambitions. We’re looking for an experienced infrastructure transactions lawyer who thrives in ambiguity and wants to help define the commercial playbook for infrastructure efforts in the AI era. This role reports to the Associate General Counsel for infrastructure. 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 commercial legal strategy and risk management for OpenAI infrastructure transactions. Draft, negotiate, and advise on complex agreements with infrastructure suppliers, manufacturers, distributors, and technology partners. Support strategic partnerships involving AI infrastructure and hardware supply chains. Develop frameworks for procurement, licensing, and collaboration across the infrastructure ecosystem. Partner with finance and operations teams to align contract terms with business and compliance requirements. Collaborate with policy and regulatory colleagues on issues impacting global supply chains, export controls, and manufacturing. Build scalable, efficient contracting process
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