Strategic Investments & Consolidation Accounting Director

We are seeking a Strategic Investments & Consolidation Accounting Director to join our Finance team. This role is responsible for leading the accounting, reporting, governance, and ongoing monitoring processes related to strategic investments, consolidation matters, ownership structures, and other complex transactions.

As the central point of accountability for ensuring accounting conclusions are effectively implemented, monitored, and operationalized within scalable close, reporting, control, and disclosure processes, you will partner closely with Technical Accounting, Financial Reporting, Controllership, Strategic Finance, Tax, Legal, Corporate Development, Treasury, Investor Relations, Internal Controls, external auditors, and external advisors to identify accounting implications early, advise on transaction structures, and ensure accounting conclusions are translated into practical and sustainable operating processes.

This role combines technical accounting expertise, operational ownership, cross-functional leadership, and process design. The successful candidate will bring deep experience in consolidation, investment accounting, complex transactions, and public company reporting, along with a proven ability to build scalable accounting functions and lead teams through periods of rapid growth and change.

Key responsibilities include:

• Leading the accounting, reporting, governance, and ongoing monitoring processes related to strategic investments, consolidation matters, ownership structures, and other complex transactions.
• Partnering closely with Technical Accounting and cross-functional stakeholders to identify accounting implications arising from investments, ownership structures, financing arrangements, and other significant transactions, and ensuring accounting conclusions are appropriately implemented within close, reporting, disclosure, and control processes.
• Developing and maintaining scalable operating models, governance frameworks, monitoring processes, and reporting infrastructure that support the consistent implementation of accounting conclusions and the ongoing accounting for strategic investments, consolidation matters, ownership structures, and other complex transactions.
• Building and developing a high-performing team while establishing scalable ownership models, governance processes, and organizational capabilities to support OpenAI's continued growth.

You might thrive in this role if you have:

• CPA, CA, or equivalent, with 12+ years of experience in technical accounting, consolidation, SEC reporting, advisory, or public-company accounting leadership.
• Deep U.S. GAAP expertise in ASC 810, including VIEs, voting interest entities, consolidation, deconsolidation, related-party considerations, NCI, HLBV, ownership changes, and related disclosures.
• Strong experience evaluating complex ownership structures, joint ventures, structured entities, and governance arrangements.
• Significant experience with investment accounting under ASC 323 and ASC 321, including equity method investments, fair value investments, impairments, ownership changes, and complex investment structures.
• Experience supporting strategic investments, acquisitions, partnerships, and other complex transactions.

Salary: $266K – $295K. Offers Equity.