Partner Director in San Francisco

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Finance Program Management Office (FinPMO) is responsible for driving and scaling cross-functional finance programs and M&A integrations. FinPMO partners closely across Accounting, Strategic Finance, Corporate Development, Equity, Procurement, Treasury, Risk, and Legal to ensure financial change through M&A and other new business models is executed in a controlled, auditable, and operationally effective way. FinPMO plays a critical role in managing M&A including financial deal diligence, finance operations, post-close integrations, reporting and controls. We help quarterback the M&A process to help ensure corporate integrations are executed cleanly, risks are managed proactively, and leadership has clear deal visibility. About the Role As a M&A Finance Integration Lead, you will own and scale OpenAI’s finance integration model. This is a highly cross-functional, transactions driven role for someone who can bring structure to ambiguity, translate deal complexity into executable workplans, and drive successful M&A outcomes across multiple teams. We’re looking for someone to be the central point of accountability to oversee finance workstreams across the full M&A lifecycle. You’ll ensure integrations are executed cleanly, financial risks are mitigated early, and our books, controls, and systems remain stable as OpenAI scales. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role you will: Define and build standardized, scalable M&A finance integration frameworks. Drive consistent execution across multiple, simultaneous M&A integrations. Ensure timely, accurate M&A diligence including historical financials, revenue, equity, tax, and procurement. Lead integration planning for deal close readiness a

About the Team OpenAI’s Hardware organization develops silicon and system-level solutions designed for the unique demands of advanced AI workloads. The team is responsible for building the next generation of AI-native silicon while working closely with software and research partners to co-design hardware tightly integrated with AI models. In addition to delivering production-grade silicon for OpenAI’s supercomputing infrastructure, the team also creates custom design tools and methodologies that accelerate innovation and enable hardware optimized specifically for AI. About the Role We are looking for an experienced Mechanical Engineer with 7+ years of experience in design of IT hardware from chip/package to system levels. You’ll work alongside experts in thermal, mechanical, electrical, software, and systems engineering to support the design, analysis, and validation of mechanical and thermal systems that ensure the reliability, efficiency, and longevity of mission-critical hardware. This position requires strong analytical skills, hands-on testing experience, and the ability to work in a fast-paced, cross-disciplinary environment. 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 mechanical design for AI supercomputer product in the data center application Collaborate with the cross functional team to design and optimize thermal solutions for data center hardware, including chips, power modules, and system-level cooling architectures Collaborate with cross-functional teams to integrate thermal management strategies into hardware design, from concept to mass production Design and validate mechanical systems, including chassis, enclosures, cooling systems, and high-power connections, ensuring alignment with performance and reliability standards. Perform 3D modeling, FEA, tolerance analysis, and prototyping, ensuring manufacturability and a

About the Team OpenAI’s Hardware organization develops silicon and system-level solutions designed for the unique demands of advanced AI workloads. The team builds next-generation AI-native silicon and systems while working closely with software, research, and manufacturing partners to co-design hardware tightly integrated with AI models. In addition to delivering systems for OpenAI’s supercomputing infrastructure, the team develops the tools, methodologies, and strategic partnerships needed to accelerate hardware innovation. About the Role We’re seeking an experienced Hardware Strategic Sourcing Manager to own sourcing strategy and supplier partnerships for fiber and optical interconnect components across OpenAI’s next-generation AI infrastructure. Reporting to the Head of Partnerships & Strategic Sourcing, you will lead sourcing across fiber cable assemblies, internal optical harnesses, fiber shuffles, optical backplane assemblies, connectorized and standalone passive optical assemblies, fiber-array units (FAUs), fiber-to-chip and coupling interfaces, detachable connectors, optical routing, and assigned optical packaging, assembly, and test services. You will work closely with electrical engineering, optical engineering, systems engineering, mechanical and packaging engineering, quality, rack integration, data-center deployment,manufacturing, supply chain, finance, legal, and program management teams to translate demanding bandwidth, signal integrity, reliability, and scale requirements into resilient supplier partnerships and scalable commercial strategies. Your work will directly support the performance, reliability, manufacturability, and scale of the high-speed optical connectivity required for OpenAI’s next-generation AI systems. In this role, you will: Develop and execute a comprehensive sourcing strategy for fiber and optical interconnect components supporting high-bandwidth AI systems and infrastructure. Own sourcing across optical fiber cable assembli

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 Hardware organization develops silicon and system-level solutions designed for the unique demands of advanced AI workloads. The team is responsible for building the next generation of AI-native silicon while working closely with software and research partners to co-design hardware tightly integrated with AI models. In addition to delivering production-grade silicon for OpenAI’s supercomputing infrastructure, the team also creates custom design tools and methodologies that accelerate innovation and enable hardware optimized specifically for AI. About the Role We're looking for an Optical Interconnect System Engineer to design, qualify, and deploy scalable optical connectivity for large-scale AI infrastructure. This role spans fiber-system architecture, optical-mechanical integration, validation, reliability, deployment, and serviceability. You will work with optical, mechanical, electrical, networking, manufacturing, reliability, and data-center teams to translate system needs into practical interconnect solutions. This is a hands-on role for someone who can connect design decisions with installation, qualification, troubleshooting, and long-term operational performance. In this role, you will: Define optical interconnect architectures and requirements across hardware platforms and rack-level systems. Design high-density fiber systems for performance, density, reliability, installation, and serviceability. Lead optical-mechanical integration and cross-functional design reviews. Develop test and qualification plans for optical components, modules, switching platforms, and integrated systems. Own optical loss budgets, routing guidelines, handling requirements, and serviceability criteria. Support system bring-up, deployment, troubleshooting, failure analysis, and reliability improvement. Create reusable design guidelines, interface requirements, and qualification methods. You might thrive in this role if you have: Core experience Experience desi

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 Accounting 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 accounti

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 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 Team The Intelligence and Investigations team seeks to rapidly identify and mitigate abuse and strategic risks to ensure a safe online ecosystem. We are dedicated to identifying emerging abuse trends, analyzing risks, and working with our internal and external partners to implement effective mitigation strategies to protect against misuse. Our efforts contribute to OpenAI's overarching goal of developing AI that benefits humanity. The Strategic Intelligence & Analysis (SIA) team provides safety intelligence for OpenAI’s products by monitoring, analyzing, and forecasting real-world abuse, geopolitical risks, and strategic threats. Our work informs safety mitigations, product decisions, and partnerships, ensuring OpenAI’s tools are deployed securely and responsibly across critical sectors. About the Role As a Quantitative Intelligence Analyst , you will focus on discovering novel and emerging risks in complex human–AI systems before they are well-defined, measurable, or widely understood. You will use deep subject matter expertise and quantitative tooling to surface weak, early, and unconventional risk signals. You will build analytic models that explain how harms could emerge and translate ambiguous patterns into structured, data-driven insight. Your work will help identify potential gaps in policy or coverage and operationalize previously unmeasured problems into signals that can support detection, mitigation, and planning downstream. You will develop analytical frameworks that map how new risks form, evolve, and propagate as products change, policies shift, and external events unfold. Your analyses will directly inform strategic risk prioritization and planning across the company, with regular visibility through strategic risk products. This role is based in office (hybrid, 3 days/week). Relocation support is available In this role, you will: Discover and define new quantitative risk signals where no established metrics exist, using subject matter exp

About the Team The Intelligence and Investigations team seeks to rapidly identify and mitigate abuse and strategic risks to ensure a safe online ecosystem. We are dedicated to identifying emerging abuse trends, analyzing risks, and working with our internal and external partners to implement effective mitigation strategies to protect against misuse. Our efforts contribute to OpenAI's overarching goal of developing AI that benefits humanity. The Strategic Intelligence & Analysis (SIA) team provides safety intelligence for OpenAI’s products by monitoring, analyzing, and forecasting real-world abuse, geopolitical risks, and strategic threats. Our work informs safety mitigations, product decisions, and partnerships, ensuring OpenAI’s tools are deployed securely and responsibly across critical sectors. About the Role As an Agentic Risk Analyst, you will shape OpenAI’s operating picture for current agentic risk across products and platforms. You will bring a strategic, system-level perspective to current risks, connecting individual incidents, technical findings, abuse patterns, and external developments to relevant workstreams, mitigations, owners, dependencies, and residual gaps. You will analyze how risks emerge through autonomy, multi-step task execution, tool use, memory, retrieval, connectors, computer-use capabilities, and multi-agent workflows, with a particular focus on both adversarial misuse and unintended system behavior. By synthesizing signals from investigations, evaluations, red teaming, security reviews, product launches, external research, and real-world incidents, you will maintain a current view of material risks and evolving threat patterns. Your work will help turn complex and often ambiguous signals into coordinated decisions and measurable follow-through across product, safety, security, policy, and governance teams. You will work closely with investigators, engineers, product, policy, safety, and security teams, and measurement and forecasting

About the Team The Personal AGI team is responsible for training and improving pre-trained models to be deployed into ChatGPT, the API, and potential future products. The team partners closely with research and product teams across the company, and conducts research as a final step to prepare for real world deployment to millions of users, ensuring that our models are safe, efficient, and reliable. About the Role As a Research Engineer / Scientist, you will research and develop improvements to our models. Our team works in research areas combining reinforcement learning and products. We're looking for individuals with strong ML engineering skills and research experience, especially with novel and highly capable models. An ideal candidate is passionate about product-driven research. 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 and pursue a research agenda to improve model capability and performance. Collaborate closely with the other research and product teams, allowing customers to optimize their own models. Build robust evaluations for tracking modeling improvements. Design, implement, test, and debug code across our research stack. You might thrive in this role if you: Have a deep understanding of machine learning and machine learning applications. Have a working knowledge of relevant models, and building evaluations for model capability improvement. Are comfortable diving into a large ML codebase to debug. Thrive in a dynamic and technically complex environment. About OpenAI OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and

About the Team The Intelligence and Investigations team seeks to rapidly detect and disrupt abuse in AI technologies to ensure their safe use. We are dedicated to identifying emerging abuse trends, analyzing risks, and working with our internal partners to implement effective mitigation strategies to protect against misuse. Our efforts contribute to OpenAI's overarching goal of developing AI that benefits all of humanity. About the Role As an Intelligence Systems Engineer, you’ll be focused on advancing our Intelligence & Investigations efforts at OpenAI, ensuring the safe and responsible use of AI across our products and services. We are seeking a self-starter to prototype, develop, and maintain new tools and processes that integrate OpenAI’s models and infrastructure to enable internal teams to make sense of large, open-domain datasets, fight abuse, and inform high-stakes decisions. You will be a crucial technical bridge between our data scientists and subject matter experts and technical teams like Platform Integrity, Safety Systems, and Research by leading the development of innovative tools and processes that bolster goals in scaled collections, investigations, and analysis. The ideal candidate has strong analytical and data skills, with a background in both prototyping and building scalable systems that can swiftly detect emerging threats, process vast amounts of information, and deliver insights to stakeholders. We value professionals with outstanding communication skills, a commitment to continuous learning, and who are dedicated to promoting the responsible use of 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: Prototype, build, and maintain at-scale intelligence systems that detect, triage, and monitor targeted signals from both open-source and internal data Analyze requirements and deliver end-to-end solutions that address

About the Team OpenAI’s Hardware organization develops silicon and system-level solutions designed for the unique demands of advanced AI workloads. The team is responsible for building the next generation of AI-native silicon while working closely with software and research partners to co-design hardware tightly integrated with AI models. In addition to delivering production-grade silicon for OpenAI’s supercomputing infrastructure, the team also creates custom design tools and methodologies that accelerate innovation and enable hardware optimized specifically for AI. About the Role As an Engineer on our hardware optimization and co-design team, you will co-design future hardware from different vendors for programmability and performance. You will work with our kernel, compiler and machine learning engineers to understand their unique needs related to ML techniques, algorithms, numerical approximations, programming expressivity, and compiler optimizations. You will evangelize these constraints with various vendors to develop and influence future hardware architectures towards efficient training and inference on our models. If you are excited about efficiently distributing a large language model across devices, dealing with and optimizing system-wide/rack-wide networking bottlenecks and eventually tailoring the compute pipe and memory hierarchy of the hardware platform, simulating workloads at different abstractions and working closely with our partners, this is the perfect opportunity! 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 Co-design future hardware for programmability and performance with our hardware vendors Assist hardware vendors in developing optimal kernels and add support for it in our compiler Develop performance estimates for critical kernels for different hardware configurations and drive decisions on compute core and memory h

About the team The Intelligence and Investigations team seeks to rapidly identify and mitigate abuse and strategic risks to ensure a safe online ecosystem in close collaboration with our internal and external partners. Our efforts contribute to OpenAI's overarching goal of developing AI that benefits humanity. This role focuses specifically on AI Safety: understanding and mitigating risks created or amplified by increasingly capable AI systems. It is not a cybersecurity, information security, or corporate security role. The Strategic Intelligence & Analysis (SIA) team provides safety intelligence for OpenAI’s products by monitoring, analyzing, and forecasting real-world abuse, geopolitical risks, and strategic threats. Our work informs AI safety mitigations, product decisions, and partnerships, ensuring OpenAI’s tools are deployed responsibly across critical sectors. About the role We are looking for a Frontier AI Risks Lead to help us understand potential harms and misuse of AI in a time of rapid, sustained change. We seek to understand how developments in AI could intersect with misuse and abuse, accelerating existing harm areas and creating novel risks. We seek to scan available signals and use strategic foresight methodologies to enable proactive detection and mitigation of frontier AI risks. This is an AI safety role focused on frontier and systemic risks, including model misalignment, recursive self-improvement (RSI), multi-agent interaction, loss of control, runaway agents, and related emerging failure modes. In this role, you will help provide a strategic-level perspective on a range of frontier AI safety areas, producing actionable understanding of issues relevant to OpenAI’s platforms, systems, and broader mission. Utilizing mixed quantitative and qualitative methodologies, you will spot early warning signs, pull threads on potentially concerning behavior, and turn weak signals into clear, prioritized risk calls. You will focus on upstream ecosystem sc

About the Team OpenAI’s Hardware organization develops system and infrastructure solutions optimized for advanced AI workloads. We collaborate across research, software, and external hardware partners to design and deploy next-generation AI systems at scale. Our team works closely with silicon vendors and system partners to evaluate emerging technologies, validate performance characteristics, and ensure that hardware capabilities translate effectively to real-world AI workloads. About the Role We are seeking a 3P Hardware Architecture Expert with deep expertise in GPU and accelerator architectures to engage directly with silicon vendors and guide hardware decisions for AI infrastructure. In this role, you will evaluate architectural tradeoffs across compute, memory, and interconnect systems, translating vendor specifications into real-world workload impact. You will play a critical role in early silicon evaluation, benchmarking, and performance validation, helping ensure that next-generation hardware meets the needs of our workloads. This role is highly hands-on and requires both deep technical understanding and the ability to engage at a high level with partners such as NVIDIA and AMD on architectural direction and design tradeoffs. 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. Key Responsibilities Engage deeply with silicon vendors (e.g NVIDIA & AMD) on GPU and accelerator architecture tradeoffs. Analyze and interpret performance, power, and efficiency characteristics of next-generation hardware. Translate vendor specifications into expected real-world performance for AI workloads. Evaluate architectural aspects including: compute throughput and utilization memory systems (HBM, cache hierarchies, bandwidth constraints) data types and precision tradeoffs (FP16, BF16, FP8, etc.) interconnect and scaling behavior. Run benchmarks and profiling to validate hardware performance a