Lead Assistant Controller Manager in United States

About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Senior Manager of Revenue Recognition to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves. This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist. 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 technical revenue account

About the Team OpenAI’s mission is to ensure that general-purpose artificial intelligence benefits all of humanity. Our Communications team includes External Communications, Internal Communications, and other strategic communications functions. This team’s ethos is to support OpenAI's mission and goals by clearly and authentically explaining our technology, values, and approach to safely building powerful AI. About the Role We’re looking for a senior communications leader to shape how OpenAI communicates about its emerging ads and monetization business. This person will define the global narrative, lead communications for major product and business milestones, and build sustained programs that explain our approach to ads and monetization clearly and credibly. The role will be central to showing how OpenAI can develop advertising experiences that are useful to people, valuable to businesses, transparent in how they work and consistent with our mission. You will work closely with Product, Go-to-Market, Marketing, Policy, Legal and Partnerships to anticipate opportunities and risks, develop integrated campaigns and help the business scale with trust. You will also serve as a trusted advisor to senior leaders on positioning, reputation, media strategy and the broader industry conversation. This is both a strategic and hands-on role. The right person will be comfortable defining a long-term communications strategy, building the systems and relationships needed to execute it, and personally leading through high-profile launches and fast-moving issues. This role reports to the VP of Communications and is based in San Francisco, CA. We use a hybrid work model of four days per week in the office and offer relocation assistance In this role, you will: Define and lead communications strategy for OpenAI’s ads and monetization initiatives, from global narrative development through launches and sustained storytelling. Build a clear, differentiated story about how OpenAI approache

About the Team The Ecosystem AI Deployment Engineering (ADE) team supports strategic partners as they build high-quality technical integrations into ChatGPT and Codex. Our goal is to create products users depend on, drive adoption and retention, and build an ecosystem where partners win when OpenAI wins. About the Role We are looking for an AI Deployment Engineer to help strategic partners design, build, evaluate, submit, launch, and maintain high-utility plugins for ChatGPT and Codex. This is a hands-on, partner-facing product engineering role for someone who can contribute to the platform itself, lead sophisticated partner engagements, and translate ambiguous product needs into production-ready integrations. You will work across partner product and engineering teams and OpenAI's product, engineering, partnerships, legal, policy, design, and go-to-market teams. You will identify the right use cases, prototype and review implementations, run evaluations, debug issues across systems, guide partners through submission and review, and support launch and post-launch iteration. The best person for this role moves fluidly between code, product judgment, project leadership, and clear communication with engineers and executives. This role is a fit for a product minded engineer who wants to stay close to users and partners while still going deep on code, reliability, evaluations, and developer experience. The goal is to help partners ship plugins that are not merely technically functional, but genuinely useful in ChatGPT and Codex. This role is based in our San Francisco office. 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 technical partner journey for priority B2B plugins—from pitch and readiness assessment through architecture, build, evaluation, submission, launch, and ongoing maintenance. Identify strong plugin use cases, define crisp user journeys and expected behaviors, and

About the Team The legal industry team works with law firms, in-house legal departments, legal technology companies, and other members of the legal ecosystem to understand how AI can support serious professional work. The team collaborates across Product, Research, Engineering, Design, Go-to-Market, Partnerships, Safety, Security, and Legal. We believe the strongest progress in legal will be built with the ecosystem. Our goal is to help customers and partners use OpenAI's capabilities in ways that are useful, trustworthy, and complementary to the products, expertise, and relationships that already serve the field. About the Role As a Product Manager you will help lead OpenAI's work with the legal industry. This is a high-ownership, hands-on role for someone who can turn incomplete information into clear priorities and shipped work. We’re looking for people who will spend time with customers and partners, work closely with researchers, engineers, designers, and operators, and keep complex work moving across teams. You will have meaningful ownership, but your success will depend as much on collaboration, follow-through, and judgment as on strategy. Success will depend on detailed, behind-the-scenes work in a fast-moving environment that can sometimes be chaotic. The right person will work very hard, get their hands dirty, and stay calm when the path is unclear. The work is also important and substantive: you will help shape how powerful technology is used in a consequential profession. 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: Turn customer, partner, market, and model evidence into a clear product strategy and roadmap for OpenAI’s work with the legal industry—including what to build, what not to build, and where ecosystem partners should lead. Define requirements and take products from early concept through real-world use and iteration.

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 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 legal professionals from diverse fields, including technology, privacy, IP, corporate, cybersecurity, employment, tax, regulatory, and litigation. About the Role We’re growing our world-class Legal team and seek an experienced counsel to lead our global hardware IP portfolio initiatives, including patent, trademark and other intellectual property matters related to our business. This role is highly cross-functional across OpenAI, including work across our Legal, Communications, Global Affairs, Product, Research and Executive 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 global hardware IP initiatives, including setting and executing on the strategic direction and management of our hardware IP portfolio. Create scalable processes internally and externally with outside counsel to build, maintain and protect our hardware IP portfolio. Developing and maintaining internal hardware IP policies and programs. Engaging externally on hardware IP policy issues. Advising on strategic hardware IP deals. Advising on hardware IP issues, ranging from patent, trademark, trade secret to open source. Developing and building internal AI expertise, processes and tools to facilitate legal team work. Experience advising on complex technology transactions and inbound technology licensing. You might thrive in this role if you: Have at least 10+ years of combined hardware IP experience at innovative technology companies and law firms. Have a JD and license or qualification to practice in CA. Have a strong sense of ownership, are inquisitive and enthusiastic about technology, enjoy being con

About the Team OpenAI’s Strategic Finance organization provides financial insights and guidance to support the company’s long-term strategy and ambitious growth. We partner across Product, Partnerships, Engineering, and GTM to allocate resources to the highest-impact opportunities while protecting sustainable unit economics. The Applications Technology Strategic Finance team partners closely with Product to scale core offerings and bring new products to market. We lead revenue forecasting and performance management across the product portfolio, including economic margins, pricing, and partnership deal pricing and structuring. About the Role We are hiring on our Strategic Finance Partnerships team to drive strategic decision-making across OpenAI’s growth and media partnership portfolio, focused on our consumer business. This role will be a critical finance partner to Partnerships deal leads and Product owners, responsible for evaluating, pricing, and structuring partnerships, and translating partner opportunity into decision-ready economics and performance management. The role will be hands-on in deal evaluation, negotiation support, and portfolio oversight. You will shape how OpenAI approaches partnership unit economics, measurement and incrementality, and how partnership performance is incorporated into forecasts and planning. This role is based in San Francisco, CA, with a hybrid work model (3 days/week in-office). Relocation assistance is available. In this role, you will: Own financial evaluation for growth and media partnerships, including modeling revenue, margin, compute, and payback to support decision-making and negotiations. Develop clear economic frameworks and deal guardrails (pricing floors, rev-share structures, caps, minimum guarantees, performance-based terms) to protect long-term unit economics. Partner closely with Product and Partnerships to define and measure incrementality and ensure contract terms align with measurable outcomes. Lead partnershi

About the Team OpenAI’s User Operations team shepherds our customer’s adoption of AI and ensures that our customers' product experience is nothing short of exceptional. We are building the very first post-AGI support team. We resolve complex issues, provide technical guidance, and support customers in maximizing value and adoption from deploying our products. We work closely with Sales, Technical Success, Product, Engineering and others to deliver the best possible experience to our customers at scale. OpenAI's customers represent a range of diverse backgrounds and maturity, from early-stage startups to established global enterprises. About the Role We are looking for a Technical Program Manager to join our Senior Support Engineering team. This role is an exciting opportunity to help define and implement foundational support practices that will scale with OpenAI’s growth. You will lead efforts to establish new operational frameworks, driving process alignment with various internal teams, and leading tooling and automation projects. This position offers the chance to make a significant impact in shaping customer experience while collaborating across multiple teams. We’re looking for people who thrive at the intersection of project management, systems building, data science/data engineering/software engineering, team enablement, and customer advocacy – and enjoy working cross-functionally in a fast-paced, evolving environment. This role is based in San Francisco, CA, and follows a hybrid work model of 3 days in-office per week. Relocation assistance is available. In this role, you will: Lead support delivery programs for Tier 3 frontline delivery for our most strategic customers, including productivity and workflow improvements, team operations, and knowledge management for the Support Delivery team Partner with Support Delivery and cross-functional leadership to define the experience, stand up the program, manage pilots and rollout, and ensure premium operations and

About the Team The Corporate Security team is responsible for safeguarding all OpenAI employees and executives. Our mission is to create a secure, resilient environment that allows our teams to focus on their work without risk or disruption. We manage physical security operations across offices, events, and global initiatives, partnering closely with internal teams and external agencies to stay ahead of emerging threats. About the Role As a Corporate Security Manager , based in our San Francisco office, you will lead day-to-day security operations while supporting the development of global physical security strategies, policies, and procedures. You will work cross-functionally to maintain a strong and adaptive security posture, manage vendor security teams, and serve as a key liaison with law enforcement and security partners. This position requires hands-on experience in corporate security operations. This role typically involves 4–5 days in the office each week . In this role, you will: Office Security: Develop, implement, and manage physical security measures, including policies, systems, and vendor relationships, to protect employees and visitors in the San Francisco offices. International Offices: Support the International Director to safeguard OpenAI’s global footprint by assisting with security policy writing, consistent with US and main office policy and procedures, including ongoing mitigation strategies. Events: Support local events when needed and work with the resilience team on updating policy and procedures that involve the GSOC’s support. Partnerships & Stakeholder Engagement: Establish and strengthen relationships with local law enforcement agencies, peer security organizations, and other external partners to stay current on emerging risks. Policy Development & Compliance: Be the primary point of contact for the Corporate Security Operations team for global policy and procedures. Support and contribute to all the Corp Sec pillars as needed, f

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 Strategic Finance organization provides the financial insight and guidance that support the company’s long-term strategy and ambitious growth. We partner across Product, Partnerships, Engineering, and GTM to allocate resources to the highest-impact opportunities while preserving sustainable unit economics. The Applications Technology Strategic Finance team works closely with Product and Engineering to scale core offerings and bring new products to market. We lead revenue forecasting and performance management across the product portfolio, and partner closely with the Infrastructure Engineering team to forecast infrastructure and compute demand and to manage margin targets and headcount planning with rigor. About the Role We are hiring a Director of Product Finance, Infrastructure and Compute Demand to help drive strategic decision-making across our product organization. This person will serve as the primary finance partner to the AGI Deployment (Applications) Infrastructure Engineering organization and play a critical role in connecting product usage, compute demand, infrastructure costs, and margin outcomes across the portfolio. You will help build the frameworks that translate technical decisions into economic outcomes, shape planning across product and infrastructure teams, and ensure OpenAI is scaling its products with rigor and efficiency. You will also manage a small team, providing mentorship and leadership while remaining hands-on with analysis and execution. This role is ideally based in our San Francisco HQ, but we are open to NYC and Seattle. 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: Serve as the primary finance partner to the AGI Deployment (Applications) Infrastructure Engineering organization. Own the consolidated compute and infrastructure demand forecast for the products we bring to market, partnering closely with capacity planning and

About the Team The Strategic Finance team at OpenAI plays a critical role in shaping the company’s long-term trajectory. We partner closely with Product, Engineering, and Go-To-Market teams to inform high-stakes decisions through rigorous data science and economic modeling. As part of our expanding Data Science function, we’re building a best-in-class Forecasting capability to drive real-time, data-driven decision-making across user growth, revenue, compute infrastructure, and more. We are developing scalable forecasting infrastructure to help us understand and anticipate business dynamics in an increasingly complex, usage-based world. Our models are foundational to planning, pricing, operational efficiency, and growth strategy - supporting key investment decisions and unlocking OpenAI’s full potential. About the Role We’re looking for a senior Machine Learning Data Scientist to lead our forecasting initiatives. You’ll be one of the founding members of the Forecasting pillar within Strategic Finance Data Science, responsible for building and scaling robust, interpretable, and production-ready forecasting systems. Your models will power critical business decisions by predicting core metrics such as DAU/WAU, revenue, LTV, compute consumption, and profitability. This is a highly cross-functional role, requiring technical excellence, strong product intuition, and business acumen. You’ll collaborate with product managers, researchers, engineers, and finance leaders to operationalize forecasting insights, influence company-wide strategy, and build foundational forecasting capabilities at OpenAI. 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 statistical and machine learning models to solve forecasting needs across product, finance, infrastructure, and GTM domains. Own the end-to-end modeling lifecycle , including scoping, feature engineerin

About the Team: OpenAI, in close collaboration with our capital partners, is embarking on a journey to build the world’s most advanced AI infrastructure ecosystem. Our Stargate program develops and deploys massive, state-of-the-art data center campuses in partnership with industry leaders today—and through future OpenAI infrastructure projects tomorrow. We design for scale, speed, and reliability, and we need experienced technicians who can translate network blueprints into physical reality. About the Role: We are seeking a Senior Data Center Networking Technician who thrives in fast-moving build environments and is eager to roll up their sleeves during active datacenter deployments. Your first assignment will focus on the physical bring-up of network infrastructure at a large partner-operated campus, collaborating with partner teams and their delivery vendors to achieve agreed performance and reliability targets. As that campus reaches steady state, you will transition to lead network deployment for future OpenAI data center projects, defining standards and guiding implementation across multiple locations. Candidates must be able to sit onsite in Abilene, Texas 5 days per week Key Responsibilities Serve as OpenAI’s technical lead technician during the current campus build, partnering with internal engineers and external contractors on design reviews, installation plans, and acceptance criteria. Spend significant time on the data-center floor performing inspections, assisting with cable routing/termination when needed, conducting fiber testing (OTDR, power levels, continuity), and resolving installation challenges in real time. Troubleshoot and optimize cabling routes, patching, and equipment turn-up to ensure clean, reliable handoff to network operations. Contribute to design discussions and peer reviews for structured cabling and physical network layouts, providing practical field feedback to engineering teams. Develop repeatable engineering standards, as-built do

About the team The OpenAI for Government team is a dynamic, mission-driven group leveraging frontier AI to transform how governments achieve their missions. Our team works to empower public servants with secure, compliant AI tools (e.g., ChatGPT Enterprise, ChatGPT Gov) and mission-aligned deployments that meet government technical requirements with strong reliability and safety. About the role Forward Deployed Engineers (FDEs) lead complex deployments of frontier models in production. You will embed with our most strategic government and public sector customers—where model performance matters, delivery is urgent, and ambiguity is the default. You’ll map their problems, structure delivery, and ship fast. This includes scoping, sequencing, and building full-stack solutions that create measurable value, while driving clarity across internal and external teams. You will work directly with defense, intelligence, and federal stakeholders as their technical thought partner, guiding adoption, maximizing mission impact, and ensuring successful deployments at scale. Along the way, you’ll identify reusable patterns, codify best practices, and share field signal that influences OpenAI’s roadmap. This role is based in Washington DC, Seattle or San Francisco. We use a hybrid work model of 3 days in the office per week. We offer relocation assistance. Travel up to 50% is required, including on-site work with customers. In this role you will Own technical delivery across multiple government deployments, from first prototype to stable production. Deeply embed with public sector customers to design and build novel applications powered by OpenAI models. Enable successful deployments across customer environments by delivering observable systems spanning infrastructure through applications. Prototype and build full-stack systems using Python, JavaScript, or comparable stacks that deliver real mission impact. Proactively guide customers on maximizing business and operational value from

About the team OpenAI’s mission is to build safe artificial general intelligence (AGI) which benefits all of humanity. This long-term undertaking brings the world’s best scientists, engineers, and business professionals into one lab together to accomplish this. In pursuit of this mission, our Go To Market (GTM) team is responsible for helping customers learn how to leverage and deploy our highly capable AI products across their business. The team is made of Sales, Solutions, Support, Marketing, and Partnership professionals that work together to create valuable solutions that will help bring AI to as many users as possible. About the Role OpenAI is building a dedicated Digital Natives vertical focused on high-growth technology and internet companies shaping the future of software. As a Sales Manager, you will recruit, develop, and lead a team of senior Account Directors responsible for landing and expanding OpenAI’s largest and most strategic Digital Native customers. You will define how we win in this segment — establishing the operating cadence, deal strategy, and vertical GTM playbook for engaging sophisticated, technically fluent buyers building AI into their core products. You will operate as a hands-on front-line leader: deeply involved in complex opportunities, elevating sales discipline, and shaping how OpenAI scales enterprise revenue in the most dynamic segment of the market. 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. Key Responsibilities Recruit and develop a high-performing team of Account Directors. Establish a coaching culture centered on rigorous deal reviews, structured 1:1s, and clear performance standards. Raise the talent bar continuously through thoughtful hiring, development, and accountability. Architect and refine the GTM strategy for high-growth tech and internet companies. Shape territory design, account prioritization, and coverage mo