People Matter

Equity Accounting Lead

OpenAI

OpenAI

Accounting & Finance
San Francisco, CA, USA
USD 190k-190k / year + Equity
Posted on Sep 18, 2025

Location

San Francisco

Employment Type

Full time

Location Type

Hybrid

Department

Finance

Compensation

  • $190K • Offers Equity

The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. If the role is non-exempt, overtime pay will be provided consistent with applicable laws. In addition to the salary range listed above, total compensation also includes generous equity, performance-related bonus(es) for eligible employees, and the following benefits.

  • Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts

  • Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)

  • 401(k) retirement plan with employer match

  • Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)

  • Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees

  • 13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)

  • Mental health and wellness support

  • Employer-paid basic life and disability coverage

  • Annual learning and development stipend to fuel your professional growth

  • Daily meals in our offices, and meal delivery credits as eligible

  • Relocation support for eligible employees

  • Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.

More details about our benefits are available to candidates during the hiring process.

This role is at-will and OpenAI reserves the right to modify base pay and other compensation components at any time based on individual performance, team or company results, or market conditions.

About the Team

OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission to ensure that artificial general intelligence benefits all of humanity.

About the Role

We are seeking a highly motivated Equity Accounting Lead to lead the accounting for our global equity programs. This role will be responsible for ensuring accurate reporting of equity-related transactions, compliance with relevant accounting standards, and seamless collaboration across Finance, Legal, HR, and external partners. The ideal candidate has strong technical accounting skills, a deep understanding of equity compensation, and thrives in a fast-paced, high-growth environment.

You will report to the Director of Accounting Operations and will be a key player in driving the financial success of the organization by building and sustaining world-class processes and systems.

In this role, you will:

  • Own the end-to-end accounting and reporting for all equity compensation programs

  • Prepare and review journal entries, reconciliations, and financial statement disclosures in compliance with U.S. GAAP (ASC 718).

  • Partner with Technical Accounting, Equity Admin, Legal, Tax, and HR to ensure accurate setup and administration of equity awards.

  • Collaborate with Payroll on equity-related withholding, reporting, and compliance across multiple jurisdictions.

  • Manage relationships with third-party vendors, including valuation firms.

  • Drive process improvements, automation, and internal controls related to equity accounting and reporting.

  • Provide technical guidance on equity-related issues, including modification accounting, and disclosure requirements.

  • Support audit requests and coordinate with external auditors.

  • Prepare materials and analysis for management, board reporting, and regulatory filings

You might thrive in this role if you have:

  • 10+ years of progressive accounting experience, with at least 4 years focused on equity compensation.

  • Strong technical expertise in ASC 718 and equity plan administration.

  • Experience with global equity programs and cross-border tax considerations is a plus.

  • Proficiency with equity administration platforms (eg. Shareworks).

  • Advanced Excel skills; familiarity with ERP systems (Oracle Fusion, Workday).

  • Excellent organizational, analytical, and communication skills.

  • Ability to work effectively across teams in a fast-paced, high-growth environment.

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.

Qualified applicants with arrest or conviction records will be considered for employment in accordance with applicable law, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act. 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.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. No response will be provided to inquiries unrelated to job posting compliance.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

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At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

Compensation Range: $190K