Senior Corporate Development Lead in San Francisco

About the Team OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Order to Cash (OTC) team oversees the complete flow of commercial transactions from order intake and provisioning through billing, collections, and cash application — ensuring accuracy, compliance, and operational excellence in support of OpenAI’s mission to ensure artificial general intelligence benefits all of humanity. About the Role We are seeking a Senior Manager to build and scale Order to Cash across OpenAI’s API and ChatGPT businesses, cloud marketplaces, and strategic partnership channels. This role will own end-to-end Order Management and Billing operations across API and ChatGPT while leading OTC readiness and execution for AWS Marketplace, Google Cloud Marketplace, Oracle Cloud Marketplace, GovCloud, and future partner channels. The role will also own the end-to-end Order Management and Billing close, setting the close calendar, readiness standards, review and sign-off expectations, while leading the team responsible for execution. You will oversee the Order Management and Billing lifecycle across API, ChatGPT, marketplace, and partner transactions, spanning commercial readiness, order intake, provisioning, usage and transaction data, pricing validation, invoicing, credits, settlements, and product and partner reporting. Your work will ensure transactions are accurate, timely, complete, and supported by audit-ready controls. This is a leadership role that combines strategic ownership, cross-functional leadership, and hands-on operational execution. You will define the target operating model, lead first-of-kind launches, shape product and systems roadmaps, and oversee the resolution of complex contract modifications, non-standard pricing, usage disputes, reconciliation breaks, settlement variances, and customer- or partner-impacting escalations. You will collaborate with teams across Finance, GTM, Product, Engineering, Legal, Tax, Reven

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 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 B2B Marketing team is responsible for helping businesses understand, adopt, and get value from OpenAI’s products. B2B marketing is a major and growing priority for OpenAI as we scale our work with companies, developers, and institutions around the world. About the Role Within B2B Marketing, Demand Generation builds the integrated, full-funnel engine that connects audience insights, content, field and digital experiences, paid media, lifecycle, and sales follow-through to qualified pipeline. We partner closely with Sales, Partnerships, Product Marketing, Communications, Creative, Web, RevOps, Analytics, and regional teams to create a cohesive customer experience and scale what works. We’re looking for a Senior Lifecycle Strategist to define how prospects and customers move through personalized, signal-driven journeys across the B2B lifecycle. You’ll own lifecycle strategy, audience and journey architecture, testing priorities, and performance recommendations while partnering closely with a Lifecycle Marketing Manager on build and delivery. Initially, the role will focus on prospect nurture, database activation, and sales handoff; over time, it will help expand our lifecycle capabilities across adoption, cross-sell, upsell, retention, and re-engagement. In this role, you will: Define the B2B lifecycle strategy, journey architecture, audience framework, communication principles, and roadmap across prospect and customer stages. Design nurture and activation programs that respond to fit, persona, segment, product interest, engagement, intent, and sales status rather than relying on one generic journey. Partner with RevOps, Data, Web, SDR, Sales, and Product teams to establish reliable triggers, scoring inputs, routing logic, suppression rules, exits, and service levels. Work closely with the Lifecycle Marketing Manager to translate strategy into clear program requirements, content needs, build plans, QA standards, and launch sequencing. Own the lifecyc

About the Team The B2B Marketing team is responsible for helping businesses understand, adopt, and get value from OpenAI’s products. B2B marketing is a major and growing priority for OpenAI as we scale our work with companies, developers, and institutions around the world. Within B2B Marketing, Demand Generation builds the integrated, full-funnel engine that connects audience insights, content, field and digital experiences, paid media, lifecycle, and sales follow-through to qualified pipeline. We partner closely with Sales, Partnerships, Product Marketing, Communications, Creative, Web, RevOps, Analytics, and regional teams to create a cohesive customer experience and scale what works. About the Role We’re looking for a Senior ABM Strategist to build and lead the operating model for OpenAI’s highest-priority enterprise accounts. You’ll translate commercial priorities into focused 1:1 and 1 account programs, align Marketing and Sales around shared account plans, and orchestrate buying-group engagement across channels. This is a hands-on builder role for someone who can define the strategy, establish the system, and work directly with cross-functional partners to move strategic accounts toward qualified pipeline and revenue. In this role, you will: Own the enterprise ABM strategy, including account selection, tiering, objectives, program architecture, investment decisions, and performance recommendations. Partner with Sales, SDR, and RevOps to build shared account plans, map buying groups, identify whitespace, define engagement plays, and establish clear follow-up ownership. Design and execute 1:1 and 1 programs across content, paid media, executive engagement, events and webinars, web experiences, outbound coordination, and other relevant channels. Use intent, product, firmographic, engagement, and seller signals to determine when and how to activate priority accounts. Translate account and buyer insights into personalization strategies, offers, messaging, and conte

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 B2B Marketing team is responsible for helping businesses understand, adopt, and get value from OpenAI’s products. B2B marketing is a major and growing priority for OpenAI as we scale our work with companies, developers, and institutions around the world. About the Role Within B2B Marketing, Demand Generation builds the integrated, full-funnel engine that connects audience insights, content, field and digital experiences, paid media, lifecycle, and sales follow-through to qualified pipeline. We partner closely with Sales, Partnerships, Product Marketing, Communications, Creative, Web, RevOps, Analytics, and regional teams to create a cohesive customer experience and scale what works. We’re looking for a Senior Mid-Market & SMB Strategist to own demand strategy for two high-velocity segments with distinct customer needs, buying journeys, and sales motions. You’ll translate segment goals into an integrated portfolio of programs, identify the highest-leverage opportunities to improve conversion and pipeline, and align channel teams and GTM partners around a shared audience, message, handoff, and measurement plan. This is a hands-on role for someone who combines strong strategic segmentation with a practical, test-and-learn operating mindset. In this role, you will: Own the Mid-Market and SMB demand strategy, including segment priorities, audience definitions, pipeline goals, program portfolio, investment recommendations, and quarterly roadmap. Translate segment insights into integrated campaigns and always-on journeys across web, email, paid media, webinars, content, partners, and sales-assisted follow-up. Partner with Product Marketing and Sales to define ideal customer profiles, buyer needs, priority use cases, value propositions, and offers for each segment. Work with Web, Lifecycle, RevOps, SDR, and Sales to improve high-intent conversion paths, qualification, routing, speed-to-lead, and follow-up quality. Build a disciplined testing agenda ac

About the Team OpenAI Finance ensures the organization is positioned for long-term success as we pursue our mission. The Order to Cash (OTC) team oversees the end-to-end flow of commercial transactions from order intake and provisioning through billing, collections, credit risk, accounts receivable operations, and cash application. The team focuses on accuracy, compliance, operational discipline, and a high-quality customer experience. About the Role We are hiring for the Senior Credit & Collections role to support OpenAI's global receivables operations, with a focus on white-glove support for premier and strategic accounts across the U.S. and key regional areas of AR work, including standard operating procedures, payment methods, customer portals, disputes, cash application handoffs, escalations, and emerging go-to-market channels. In this role, you will manage complex customer accounts, guide priority AR workstreams, support credit reviews, and partner cross-functionally with Sales, Customer Success, Billing Operations, Deal Desk, Legal, Accounting, Cash Application, Finance Systems, and external partners. You will help improve cash collections, reduce aging, support responsible credit decisions, and maintain a strong customer experience across sensitive, high-value, and operationally complex relationships. 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 a portfolio of premier, strategic, and high-touch customer accounts across the U.S. and key regional AR work areas, ensuring timely collections, clear communication, and a white-glove customer experience. Support collections coverage across key regional areas of AR work, including payment follow-up, documentation requirements, portal submission workflows, tax or invoicing considerations, dispute coordination, and escalation management. Support new channel success, including marke

About the Team Our Robotics team is focused on unlocking general-purpose robotics and advancing toward AGI-level intelligence in dynamic, real-world environments. Working across the full model and systems stack, we integrate cutting-edge hardware and software to explore a broad range of robotic form factors. We strive to seamlessly blend high-level AI capabilities with the physical constraints of real-world systems to improve people’s lives. About the Role We are seeking an experienced commercial attorney to serve as the primary legal partner supporting Robotics. In this role, you will provide practical, business-oriented legal counsel across hardware development, manufacturing, supply chain, procurement, and strategic commercial initiatives. You will work closely with Robotics leadership and cross-functional partners to help build scalable legal frameworks that enable innovation while thoughtfully managing risk. This is a unique opportunity to help shape the legal foundation of a rapidly growing robotics organization developing cutting-edge technologies. You will negotiate high-impact commercial agreements, advise on complex operational matters, and partner closely with technical and business teams to support the development and commercialization of next-generation robotics systems. This role is based in San Francisco, CA and requires in-person presence 4 days a week. In this role, you will: Serve as the primary legal partner supporting Robotics leadership and cross-functional teams. Provide practical, business-oriented legal advice to teams across hardware engineering, manufacturing operations, supply chain, procurement, finance, and operations. Draft, review, and negotiate complex commercial agreements, including supplier, manufacturing, development, consulting, licensing, procurement, and strategic partnership agreements. Advise on legal issues arising throughout the hardware development lifecycle, including manufacturing, supply chain operations, vendor relatio

About the Team OpenAI’s Hardware organization develops AI-native silicon and system-level solutions for the unique demands of advanced AI workloads. Building on efforts like Jalapeño, the team is developing future generations of AI-native silicon and tightly integrated systems to power the next generation of frontier models. By co-designing chips, systems, tools, and methodologies, the team helps deliver faster, more efficient, and production-ready hardware for OpenAI’s supercomputing platform. About the Role We are looking for a highly experienced RTL engineer to own critical on- and off-chip interconnect components for our custom AI accelerator platform. You will drive the microarchitecture and RTL implementation of scalable on-chip communication fabrics connecting high-bandwidth compute, memory, and I/O subsystems as well as purpose-built off-chip interfaces and protocols needed to enable custom computing at scale. This is a senior, hands-on engineering role with broad technical ownership. You will drive design from requirements through the full silicon lifecycle, from architecture definition and performance analysis through RTL implementation, verification closure, physical design convergence, bring-up, and production readiness. You will plan and oversee the work of junior engineers and help drive and develop productive engineering relationships with external partners and help manage partner execution. 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 microarchitecture, RTL design, and delivery of major SoC interconnect components, including network-on-chip fabrics, switches, routers, bridges, protocol adapters, arbiters, and traffic-management logic as well as off-chip protocol bridges and interfaces. Drive third party engagements to develop novel networking and interface protocols and silicon IP while ensuring high quality and de

About the Team OpenAI is building Procurement of the future: one that uses AI-enabled systems, clean data, and scalable processes to help the business absorb increasing complexity, speed, volume, and throughput — while enabling teams across OpenAI to operate more strategically and at greater scale. The Hardware Procurement Operations team supports the operational flow of goods and hardware purchasing across OpenAI's hardware business units. We help teams turn business needs into controlled, accurate, and executable procurement activity, from request intake through purchase orders, supplier coordination, change management, receiving readiness, and downstream invoice support. As OpenAI scales, we are building procurement operations that can support changing hardware needs, new business unit priorities, and increasing operational complexity. That means creating practical standards where they help, preserving flexibility where the business requires it, and continuously improving how requests, suppliers, POs, data, and controls move through our systems. About the Role As a Senior Manager of Procurement Operations focused on Hardware, you will own procurement operations for one or more assigned hardware business units. You will be the day-to-day DRI for hardware and goods procurement activity, leading work from intake through purchase requests, POs, supplier needs, changes, receiving readiness, and operational escalations. This is a hands-on operator-builder role for someone who understands the practical complexity of hardware and goods procurement and can both run the work and redesign how the work gets done. You will keep work moving while improving the operating model through better systems, workflows, automation, AI-enabled processes, controls, metrics, and operating leverage. You will evaluate how people, process, policy, systems, data, fiscal controls, and accounting practices come together, and you will work closely with other Central Procurement and BU Procurement

About the Team Security is at the foundation of OpenAI’s mission to ensure that artificial general intelligence benefits all of humanity. The Identity Infrastructure Engineering team sits at the core of this effort, designing and building the identity and access management solutions that protect our model weights, customer data, and critical systems across multiple cloud environments. We partner with teams across OpenAI—Applied Engineering, Research, IT, and Security—to provide a secure and scalable platform for permissioning, orchestration, and innovative AI research. About the Role We’re looking for a Staff+ Software Engineer to help build and evolve the identity infrastructure that supports OpenAI’s research, engineering, and internal platforms. This role sits at the intersection of cloud infrastructure, identity systems, and software engineering. You’ll work across production systems, infrastructure-as-code, cloud control planes, identity providers, and operational infrastructure to build secure, scalable, and reliable systems used broadly across the company. The ideal candidate has experience building and operating large-scale, mission-critical systems with strong reliability and security requirements, and is comfortable writing production code, designing distributed systems, and driving ambiguous projects from 0 to 1 while building the operational rigor needed to run critical infrastructure over time. In this role, you will: Lead the architecture, development, and operation of identity infrastructure that spans cloud platforms, internal systems, and critical engineering services. Design and evolve systems for authentication, authorization, access governance, auditability, and policy enforcement with a strong focus on reliability, scalability, and secure-by-default design. Build foundational infrastructure and platform capabilities that are broadly used across engineering, research, and security teams. Improve the reliability, observability, performance, and op

About the Team The Technical Support team is responsible for ensuring that developers and enterprises can reliably build mission critical solutions using OpenAI models. We provide technical guidance, resolve complex issues and support customers in maximizing value and adoption from deploying our highly-capable models. We work closely with Technical Success, Product, Engineering and others to deliver the best possible experience to our customers at scale. We think from an automation-first mindset and leverage the latest in AI to scale our support operations. Join the Senior Support Engineering (SSE) team at OpenAI and help shape the future of Technical Support in the age of AI. About the Role We are looking for a Senior Support Engineer to collaborate directly with our strategic enterprise accounts and product teams, helping solve some of the most difficult problems faced by our Customers. You will be part of the best technical troubleshooting team at OpenAI, and our Customers and Engineering teams will look to you for technical guidance in addressing the most technically difficult issues in our environment. As a Senior Support Engineer, you will design and run operational processes to monitor our top strategic customers and a 24x7 response team. You’ll work closely with our Infrastructure and Engineering teams to deliver the best possible experience to customers at scale. Working directly with our most strategic Customers - You will be crucial to the success of the most innovative, disruptive, and high-scale AI solutions being built with the OpenAI API platform. The nature of this role will be low volume, high difficulty. 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: Be among the foremost technical and troubleshooting experts for our API platform at OpenAI. You are the last line of defense before the core Engineering team. Proactively iden

About the Team The Future of Computing Research team is an Applied Research team within the Consumer Devices group focused on developing new methods and models as we advance forward in our mission of building AGI that benefits all of humanity. As a Software Engineer 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. About the Role We are looking for a Software Engineer to join our team to build tools and services that enable AI research, evaluation, and data generation workflows. The best work in this role will start with an ambiguous design question and turn it into working research systems. You will work closely with researchers, designers, and engineers to build the evaluation systems, synthetic data generation pipelines, review tools, and supporting platform services. The goal is to make these workflows easier to create, run, and trust without requiring bespoke engineering support for each new design concept. You will help ensure that research artifacts have a clear lifecycle, runs are reproducible and observable, and results provide useful evidence for product and model-training decisions while the underlying systems remain reliable and reusable. This role is based in San Francisco, CA. We use a hybrid work model of three days in the office per week and offer relocation assistance to new employees. In this role, you will: Build web applications, APIs, data models, and backend services for AI research workflows. Build tools to author and manage evaluation tasks, rubrics, graders, suites, and rollout configurations, including workflows for publishing, versioning, auditing, and sharing research artifacts. Automate evaluation runs and generate useful reports for design, research, and engineering teams. Support synthetic data generation workflows for multimodal and conversational research, including tools that comb

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.