Contract Accountant, Compute & Infrastructure Accounting (FTC, 12 mos)

ABOUT THE ROLE

The Compute & Infrastructure Accounting team supports accounting and financial reporting for OpenAI’s rapidly evolving cloud computing, data center, server, equipment, colocation, software and data, and other AI infrastructure arrangements. We’re seeking a hands-on Contract Accountant to support recurring close and day-to-day operational accounting for these costs.

The contractor will translate contract terms, pricing, delivery, usage, invoices, and operational data into accurate accruals, true-ups, journal-entry support, reconciliations, and variance explanations. This role works closely with Compute & Infrastructure Accounting, Technical Accounting, Procurement, Strategic Finance, Data Engineering, and external vendors to resolve exceptions and keep accounting outputs timely, complete, and audit-ready. The contractor will use approved AI tools to reduce manual effort, strengthen analysis, improve documentation, and create scalable operating leverage.

This role does not make final accounting conclusions or approve journals, payments, vendors, contracts, or access; it does not negotiate contracts or commit company funds. Success is measured by accurate and timely close deliverables, well-supported reconciliations, prompt exception resolution, dependable cross-functional communication, and adherence to established controls.

RESPONSIBILITIES

Close and Operational Accounting

• Prepare and support assigned month-end and quarter-end close activities, including accruals, true-ups, journal entries, reconciliations, rollforwards, balance-sheet substantiation, and flux or variance analysis.
• Prepare journal-entry support and submissions, including account and cost-center coding; monitor approval, posting, and rejection status and coordinate timely follow-up with authorized employees.
• Perform vendor- and contract-level reconciliations, monitor actuals against accruals, resolve differences, and support recurring management reporting.
• Support lease, fixed-asset, construction-in-progress, and related infrastructure accounting as assigned, including data capture, schedule maintenance, modifications, and period-end entries.

Contract, Invoice, and Data Validation

• Maintain complete and accurate contract and pricing records across new agreements, amendments, credits, delivery or drawdown changes, extensions, and terminations.
• Translate commercial terms into accounting inputs and operating workflows and ensure relevant changes are reflected in recurring accounting processes.
• Validate vendor invoices and operational data against rates, usage, commitments, delivery, resource attributes, and accounting mappings.
• Investigate exceptions, document root causes and resolutions, track open items and bottlenecks, and coordinate follow-up through completion.

Controls, Audit, and Issue Resolution

• Follow established accounting policies, standard operating procedures, close calendars, review requirements, and approval workflows.
• Execute control procedures over source data and workpapers, including completeness and accuracy checks, evidence retention, and reviewer-ready documentation.
• Respond to audit and control requests by assembling tie-outs, schedules, explanations, and source evidence.
• Use company information only through approved systems and devices, follow least-privilege and security requirements, and promptly escalate suspected data, security, or access issues.

Cross-Functional Coordination

• Partner with Compute & Infrastructure Accounting, Technical Accounting, Procurement, Strategic Finance, Finance Systems, Data, Engineering, and external vendors to resolve accounting and operational blockers.
• Communicate requirements, status, outstanding items, and accounting implications clearly to finance and non-finance stakeholders.
• Escalate unusual contracts, accounting judgments, control exceptions, or access requests with clear context and recommended next steps.

Process Discipline and Continuous Improvement

• Identify recurring data-quality issues, process delays, and control gaps, and surface trends and recommended improvements to the appropriate team lead.
• Write clear requirements, test system or process changes, and validate downstream accounting outputs before operational use.
• Improve recurring workflows through standardization, documentation, automation, and tooling; maintain clear procedures and handoffs.
• Use approved AI-enabled tools responsibly to reduce manual effort, strengthen analysis and documentation, and support scalable and agentic workflows while following data-security and review requirements.
• Help maintain consistent execution as systems, accounting requirements, and workflows evolve.

REQUIRED SKILLS AND EXPERIENCE

• Progressive experience in accounting, audit, advisory, or a related finance function, including hands-on operational accounting.
• Strong month-end and quarter-end close experience involving accruals, journal entries, reconciliations, variance analysis, and workpaper preparation.
• Working knowledge of U.S. GAAP and internal controls, with the judgment to recognize and escalate matters requiring technical accounting review.
• Experience interpreting contracts, invoices, and large operational datasets and translating them into accurate accounting outcomes.
• Advanced spreadsheet and data-analysis skills and experience using an ERP or comparable finance system.
• Demonstrated ability to use AI tools to reduce manual effort, strengthen analysis, improve documentation, and create scalable operating leverage.
• Strong attention to detail, sound judgment, clear documentation habits, and the ability to independently manage high-volume, deadline-driven work.
• Excellent written and verbal communication skills and the ability to coordinate effectively across Finance, Procurement, Engineering, external vendors, and time zones.

PREFERRED

• Operational accounting experience in a technology, cloud-computing, or infrastructure environment.
• Experience with Oracle Fusion and lease-accounting, fixed-asset, or similar finance systems.
• CPA, CA, or an equivalent professional accounting qualification.

NICE-TO-HAVE

• Exposure to cloud and compute costs, lease accounting, fixed assets, construction in progress, or related infrastructure arrangements.
• Familiarity with SQL, GitHub, issue-tracking tools, or similar technical tools used to investigate data and process issues.
• Experience in audit-ready, high-growth, or control-focused operating environments.
• Experience collaborating across time zones with distributed teams and external service providers.