Senior Manager
OpenAI · San Francisco, California · Hybrid
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Advise Deal Desk, Legal, and GTM on ASC 606 revenue recognition for B2B contracts and approvals.
Worth knowing: Requires 10+ years and Big 4 or national firm experience
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, Legal, GTM, Strategic Finance, Revenue Accounting, Finance Systems, and the company’s GTM Deal Desk organization to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and provide clear conclusions and handoffs for downstream execution by Revenue Accounting Operations. About the Role We’re looking for a Senior Manager of Technical Revenue Enablement to lead Revenue Recognition deal advisory for OpenAI’s general B2B commercial activity. Reporting to the Head of Technical Revenue, you will serve as the primary Revenue Recognition counterpart to OpenAI’s Deal Desk organization, partnering with Legal, GTM, Product, Pricing, and Strategic Finance throughout the presignature deal lifecycle. You will own intake and triage, advise on non-standard terms, approve arrangements supported by established policy and precedent, and route novel or strategic matters to the appropriate technical owner. You will build a scalable deal-advisory model by translating ASC 606 into practical contract guardrails, approved language, decision trees, review thresholds, and clear service levels. This role requires deep technical accounting judgment, commercial fluency, strong stakeholder influence, and the ability to make timely, risk-based decisions in a fast-moving environment. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Lead the Revenue Recognition deal-advisory function for general B2B transactions, serving as the primary finance counterpart to OpenAI’s GTM Deal Desk organization. Partner early with GTM Deal Desk, Legal, GTM, Product, and Strategic Finance to evaluate proposed economics and terms before commitments are made or contracts are signed. Own deal intake and triage, distinguish standard, non-standard, novel, and strategic arrangements, and route matters to the appropriate technical owner based on policy, materiality, and risk.
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