Senior Manager, Financial Reporting

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 of 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:

• 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 rework.

• Lead disciplined close-to-reporting tie-outs - Ensure reporting outputs reconcile to source records, variances are understood/documented, and key schedules are accurate, well-supported, and repeatable each cycle.

• Partner cross-functionally to deliver high-quality reporting - Collaborate with Accounting, FP&A, Tax, Legal, and Investor Relations to align inputs, resolve questions quickly, and streamline end-to-end reporting processes and data flows.

• Translate complexity into clear narratives - Turn technical accounting conclusions, analyses, and audit feedback into crisp disclosures, memos, and leadership-ready summaries with strong written and verbal communication.

• Improve scalability and reduce manual effort - Identify and implement process improvements, standard templates, and control points to simplify workflows, increase automation where possible, and raise the overall quality bar as the company grows.

You might thrive in this role if you have:

• 10+ years of progressive accounting experience (including 4+ in external reporting), with a strong track record owning GAAP financial statements/disclosures in dynamic and high-growth environments (Big 4 and public company experience preferred).

• Hands-on experience with financial reporting and ERP systems (e.g., Workiva, Oracle), demonstrating the ability to automate and integrate data for accurate reporting.

• Strong track record of successfully managing end-to-end reporting, consistently delivering accurate, audit-ready documentation.

• Proven project management and communication skills, adept at simplifying and conveying complex financial information clearly to diverse stakeholders, including executives, boards, and investors.

• Active CPA license and deep technical accounting knowledge, with proven expertise in researching standards, preparing technical memos, and managing complex accounting transactions.

Nice to have

• Background working in late-stage startups or large tech companies, particularly those undergoing significant growth, transformation, or scale-up.

• Experience working in investor relations or closely partnering with IR teams, managing investor inquiries, and preparing communications for stakeholders.

• Exposure to high-visibility financial events, such as operational maturity initiatives, financing rounds, mergers, or acquisitions.

• Genuine passion for innovation, with an interest in AI and mission-driven organizations, coupled with exceptional problem-solving capabilities and strategic thinking.

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 to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.

We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.

For additional information, please see OpenAI's Affirmative Action and Equal Employment Opportunity Policy Statement.

Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

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Compensation Range: $216K - $240K