Tax Counsel in San Francisco

About the Team Tax and Trade at OpenAI shapes business strategy by embedding critical tax, export control, customs, and cross-border considerations into how the company builds, sources, scales, and operates in support of the mission. We combine deep expertise with practical systems thinking to look around corners, identify emerging risks and opportunities early, and help teams make smarter decisions at the point where strategy becomes execution. Across procurement, hardware operations, manufacturing, logistics, finance, legal, supplier onboarding, and operator workflows, we build robust, scalable support services leveraging cutting-edge technology—including governed AI and automation—to make complex regulated work more durable, more efficient, and easier to scale. About the Role We’re hiring a Senior Manager, Export Controls to lead OpenAI’s export controls strategy and operating model. This is a senior role with broad scope across advanced computing, semiconductors, software, hardware, manufacturing, and high technology partnerships. You will refine how OpenAI classifies controlled technology, software, and hardware, structures access-controlled environments, manages licensing and supplier commitments, and scales export-control operations in a way that supports the company’s pace of innovation. You will also shape how OpenAI applies AI and agentic workflows to policy-heavy operational work, building systems that make complex rules easier to navigate and easier to execute. In this role, you will: Refine the strategy and operating model for OpenAI’s export controls program across advanced computing, semiconductors, software, hardware, manufacturing, and high technology partnerships. Own export classification and licensing strategy for controlled technical data, software, hardware, and research environments. Lead the design and operation of compliant controlled environments and related governance processes. Partner with Research and Infrastructure to support efficient

About the Team The Finance Platform & Technology team builds and scales the systems and data architecture that power OpenAI’s core financial operations. We enable business agility, compliance, and operational excellence across procure-to-pay, quote-to-cash, supply chain, financial planning, and asset management. We partner with Procurement, Accounting, Tax, Legal, Security, Data, and Engineering to modernize workflows through thoughtful platform design, reliable integrations, scalable automation, and trusted data. About the Role As a Business Systems Lead for Procure-to-Pay, you will be a hands-on engineer who designs, builds, and operates the integrations and first-party applications that power OpenAI’s procurement workflows. You will translate business needs into secure, scalable software, APIs, data flows, and automation across Oracle Fusion, Zip, and connected platforms. You will build the future of buying at OpenAI using OpenAI’s own technology, from guided intake and approval experiences to supplier onboarding, purchasing, receiving, invoicing, and downstream financial data flows. You will own the technical roadmap and support model for these capabilities, improving today’s platforms while deciding where to integrate, configure, or build as OpenAI scales. Your core strength will be software and integration engineering. You will personally write code, troubleshoot cross-system failures, and take solutions through testing, deployment, and production support. You will also make targeted functional configurations in procurement platforms and partner with functional specialists on deeper process and module design. 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: Design, build, and operate integrations across Oracle Fusion, Zip, and connected systems using APIs, events, messaging, and batch interfaces where appropriate. Build first-party

About the Role We are seeking a senior Treasury Markets leader to build and lead OpenAI's investment management, FX, interest rate risk management, and debt markets capabilities. This role will own corporate liquidity investment strategy, global currency risk, rate exposure, and the design of market-risk programs across rates, FX, liquidity, counterparty, and other Treasury exposures. The ideal candidate combines CFA-level investment discipline, hands-on derivatives and capital markets execution, strong tax and accounting fluency, and exceptional executive communication. They should be able to translate complex market, hedge, liquidity, capital structure, credit market, rating agency, tax, accounting, risk, and governance topics into crisp executive-ready recommendations, decision memos, and Board-level materials. In this role, your responsibility will include: Investment Management Own investment strategy for corporate cash and liquidity portfolios, balancing capital preservation, liquidity, yield, diversification, counterparty risk, accounting, tax, and regulatory considerations. Lead portfolio construction, investment policy governance, risk monitoring, performance reporting, manager/counterparty oversight, and compliance for corporate investment portfolios. Maintain market intelligence on rates, credit, liquidity markets, fixed income products, external manager performance, and emerging portfolio risks. FX & Cash Flow Hedging Design and operate FX balance sheet and cash flow hedging programs that align exposure management, hedge objectives, accounting treatment, tax considerations, controls, and business needs. Manage FX and derivatives activity across global operations, including exposure analytics, hedge strategy, trade execution, counterparty management, effectiveness tracking, and reporting. Partner deeply with Accounting, Tax, FP&A, Legal, and business leaders to improve exposure visibility and ensure hedge programs are operationally controlled and

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 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 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 Equity Administration at OpenAI is responsible for the operational foundation of our equity programs. Our team ensures equity data and reporting are reliable, our systems and integrations are resilient, and our processes and controls are built to scale globally. We work cross-functionally with Legal, Finance/Accounting, Payroll, Tax, People, and key vendors to uphold compliance requirements and enable equity strategy as the company evolves. About the Role We’re looking for an experienced Manager, Global Equity Administration to help run our global equity programs with a focus on high-quality execution, scalable processes, auditable controls, and reliable equity systems. You will be hands-on in day-to-day equity administration and help improve how we operate as we scale. You will report to the Head of Equity Administration and partner closely with Legal, Equity Programs, Compensation, Tax, Payroll, and Finance to ensure equity operations are accurate, timely, and employee-friendly. Location: This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Execute end-to-end employee equity administration across key lifecycle events (new grants, vesting/RSU releases, option exercises, and related transactions). Run recurring operational cycles by managing timelines, checklists, stakeholder inputs, and issue resolution. Produce audit-ready equity reporting and support accounting, compliance, and reporting needs with accurate, well-documented data. Build and maintain automated reporting (scheduled reports, dashboards, reconciliations) to reduce manual effort and improve speed and accuracy. Support equity system operations (Shareworks or comparable) including troubleshooting, configuration updates, permissions, report builds, and workflow maintenance. Partner with Internal Controls to keep process documentation, narratives, and flowcharts current,

About the Role As a Director, Compute & Infrastructure FP&A, you will own and drive the monthly forecasting process for the Compute & Infrastructure org by partnering with various stakeholders across Finance, Accounting, Tax and Engineering. You will play a critical role in planning and forecasting the company’s largest and most complex cost center ( Compute & Infrastructure ). You will collaborate cross-functionally to develop long-range infrastructure investment plans, evaluate build vs. buy decisions, and ensure capital is deployed efficiently to support rapid growth. You will also provide strategic financial guidance through scenario modeling, ROI analysis, and performance tracking, enabling leadership to make high-stakes decisions under uncertainty. What You’ll Do Own compute financial planning & Forecasting. Build and manage consolidation models for GPU/CPU capacity, storage, networking, and data center investments. Translate infrastructure roadmaps into short- and long-term financial forecasts (LRP, annual planning) Coordinate closely with Corporate FP&A on timelines and process Present insights on a monthly basis to senior management. Drive infrastructure investment decisions. Evaluate build vs. buy, vendor vs. owned infrastructure, and capacity allocation tradeoffs. Develop frameworks for investment trade-offs to guide executive decision making. Build scalable tooling & reporting. Implement stakeholder-facing dashboards to track compute spend, utilization, and efficiency metrics. Improve visibility into unit economics (e.g., cost per training run, cost per inference, cost per customer). Drive forecasting accuracy & accountability. Lead budget vs. actual analysis for compute and infrastructure spend. Identify key cost drivers (utilization, pricing, efficiency gains) and reduce forecast variance. Support close & financial reporting. Partner with Accounting to ensure accurate classification of infrastructure spend (OpEx vs C

At Lyft, our purpose is to serve and connect. We aim to achieve this by cultivating a work environment where all team members belong and have the opportunity to thrive. Lyft is hiring an experienced, talented and energetic Global Equity Program Manager to support Lyft’s global equity function. This role will support execution, rapid international expansion, management of increasing transaction volume, and building critical infrastructure for our global equity programs. The successful candidate will play a key role in driving the long term strategy and rolling out world class equity programs developed for precision and ease of execution. You will partner cross functionally on the design and delivery of ongoing programs, including compliance, tax, mobility, and employee education. The successful candidate will be an entrepreneurial and resourceful self-starter, comfortable working in a fast-paced and dynamic environment and excellent at building strong relationships. You will report to the Director, Global Equity Programs in our Legal organization. Responsibilities: Support administration of Lyft’s global equity programs including processing all awards, grants, exercises, cancellations and the issuance of all new grants in the US and in foreign jurisdictions, including managing RSUs, PSUs, ESPP, capital markets transactions and other equity programs. Continue to drive system automation on the Schwab Equiview platform across Workday and ADP. Develop and deliver world class employee education programs for new and continuing employees with a focus on mechanics and overall financial wellness. Support all aspects of SOX compliance and continuously work to build efficiencies around execution and documentation of key controls. Engage with senior leadership from the legal, fin

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 Role As Head of Finance - Data Centers, you will be the finance leader for OpenAI’s self-built data center efforts. You will partner with teams across infrastructure, real estate, energy, construction, procurement, and finance to turn proposed sites into sound investment decisions and funded projects. This role spans the full development lifecycle: evaluating opportunities, building investment cases, forecasting capital needs, managing construction budgets, and helping determine how projects should be financed. You will give leadership a clear view of project economics, funding requirements, and risks as we build data center capacity at scale. In this role, you will: Lead financial evaluation of proposed data center and related power infrastructure projects, including site economics, development costs, capacity phasing, lifecycle costs, and key risks. Build and own project-level models and capital expenditure forecasts that connect construction schedules, power delivery, equipment procurement, contingencies, and funding needs. Establish capital budgets and financial controls for active builds. Track commitments, actual spending, change orders, and forecasts to completion; identify cost or schedule risks early. Partner with development, engineering, energy, construction, and procurement leaders on decisions that affect cost, timing, and long-term performance. Work with Treasury, Corporate Finance, Tax, and Legal to evaluate financing options, including project or construction debt, leases, joint ventures, and other partnership structures where appropriate. Prepare investment recommendations and capital approval materials for senior leadership, translating complex project details into clear choices and tradeoffs. Build a consistent portfolio view of project costs, cash requirements, milestones, and financial performance. Partner with Accounting and operations teams through project completion and handoff. You might thrive in this role if you have: Prior exper

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 partner closely with Technical Accounting, Financial Reporting and Controllership to translate complex accounting conclusions into scalable operational procedures. You will build processes for non-standard transactions, including warrants, equity-method investments, debt and equity securities, non-controlling interests, hypothetical liquidation at book value allocations, business combinations, and other complex financing, investment, and capital arrangements. You will advise stakeholders across Corporate Accounting, Financial Reporting, Treasury, Legal, Tax, Strategic Finance, FP&A, Equity, Internal Controls, valuation specialists, and external auditors. You will help resolve complex accounting questions, align leaders on material judgments and risks, and translate conclusions into audit-ready memoranda, close entries, disclosures, processes, and controls. This is a highly visible role for an accounting professional who can turn technical conclusions into practical execution, support non-routine transactions through recurring close processes, and strengthen operational accounting across Finance. In this role, you will: Own operational accounting for complex financing, investment, equity, and capital arrangements, including classification, measurement, presentation, disclosure, and recurring close processes. In partnership with technical accounting, lead day-one and recurring accounting for non-standard transactions, including fair-value measurements, eq

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry. About the Role As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities.. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP. Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements. Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives. Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation. Translate

About the Team 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