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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Senior Sales Engineer in San Francisco
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About the Team The Enterprise Identity team builds the identity foundation that enables organizations to adopt and use OpenAI products securely and reliably. The team owns the enterprise identity stack, including SSO, SCIM, tenant architecture, and identity capabilities across the enterprise admin experience and OpenAI's growing multi-product portfolio. About the Role We are looking for a hands-on senior technical leader to own the architecture and evolution of OpenAI's Enterprise Identity systems. You will set the long-term technical vision for the entire stack, establish shared identity primitives across products, and be accountable for systems that are foundational to our enterprise business. This role requires operating well beyond a single service or feature area. You will identify the most consequential architectural investments, align teams around durable solutions, and ensure our identity platform meets an exceptionally high bar for scale, availability, latency, and security. This role will be based in our San Francisco or Mountain View office. In this role, you will: Own the technical vision and architecture for the Enterprise Identity stack, including SSO, SCIM, tenant architecture, groups, permissions, and identity capabilities in enterprise administration surfaces. Lead the design and evolution of highly available, latency-sensitive identity systems serving a large and diverse global enterprise customer base. Establish common identity models and primitives that work consistently across OpenAI's products and enable the organization to scale. Set a high security bar by anticipating abuse cases, failure modes, and the long-term implications of new capabilities. Drive alignment across enterprise product, infrastructure, and security partners, resolving ambiguity and influencing roadmaps beyond the immediate team. Provide technical leadership to senior engineers and raise the quality of architecture and execution across the broader organization. You might thr
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 Senior Manager, Global Equity Administration to lead the end-to-end equity program for a subsidiary, 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,
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 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 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 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
$216K – $240K/yr
About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry. About the Role As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities.. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements. This role is based in San Francisco, CA or remote. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP. Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements. Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives. Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation.
About the Team OpenAI Finance ensures the organization’s financial integrity and scalability in pursuit of our mission. Our Financial Reporting team is central to delivering accurate, timely, and GAAP-compliant financial information to internal and external stakeholders. We focus on building robust, scalable reporting systems and processes to support rapid organizational growth and complexity. About the Role OpenAI is hiring a Senior Manager, Financial Reporting to help build and run a best-in-class financial reporting engine in a technically complex, rapidly evolving, and high-growth environment. We are looking for a seasoned external reporting professional who pairs strong technical judgment with a roll-up-your-sleeves mindset - owning key reporting deliverables, driving rigorous tie-outs and disclosure quality, and converting ambiguity into audit-ready output. This role will collaborate closely with teams across Accounting, FP&A, Tax, Legal, and Investor Relations to improve reporting processes, streamline data flows, and elevate how financial information is communicated across stakeholders. 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: Modernize reporting workflows through AI integration — Leverage ChatGPT, Codex, and proprietary AI tools to minimize manual effort and accelerate deep analysis, while maintaining the rigorous judgment and accountability required for high-quality, audit-ready outputs. Own end-to-end financial statements and disclosures — Prepare GAAP financial statements, footnotes, and supporting schedules; maintain rollforwards, tie-outs, and internal consistency checks to ensure outputs are complete and audit-ready. Drive audit readiness and execution — Partner with external auditors to manage day-to-day audit workflow (PBC coordination, support quality, issue resolution) and keep reporting on track with minimal re
About the Team OpenAI's Legal team plays a crucial role in furthering OpenAI's mission by tackling innovative, fundamental legal issues in AI and supporting OpenAI’s growth. If you're passionate about doing significant and unique work, this team is for you. The team comprises professionals from diverse fields, including technology, AI, privacy, IP, corporate, employment, tax law, regulatory, and litigation. About the Role As a Senior Corporate Counsel, M&A, you will support and lead mergers, acquisitions, joint ventures, investments, warrants, infrastructure financings and other corporate transactions through the full lifecycle and provide strategic advice to the business on a broad range of transactional matters. This is a unique opportunity to be directly involved in the forefront of the legal and technology field. This role will work closely with our Corporate Development, Finance, Product & Research, People, and other teams and report to our Deputy General Counsel, M&A, Investments and Strategic Transactions. 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 and support mergers, acquisitions, joint ventures, investments, partnerships and other strategic transactions through the full lifecycle, including opportunity assessment, deal structuring, negotiation, due diligence, and execution Draft, review, and negotiate transaction documents, including definitive agreements, letters of intent, and ancillary documents. Provide strategic advice to the corporate development team, senior management and other internal stakeholders regarding transactions and M&A strategy and deal execution. Work collaboratively with multiple cross-functional teams across the company, including on post-transaction and integration matters. Support the corporate legal team on a broad range of corporate matters, including financings, liquidity events,
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