Accounting Manager, Revenue Operations

Who We Are

Lightning AI is the company behind PyTorch Lightning. Founded in 2019, we build an end-to-end platform for developing, training, and deploying AI systems—designed to take ideas from research to production with less friction.

Through our merger with Voltage Park, a neocloud and AI Factory, Lightning AI combines developer-first software with cost-efficient, large-scale compute. Teams get the tools they need for experimentation, training, and production inference, with security, observability, and control built in.

We serve solo researchers, startups, and large enterprises. Lightning AI operates globally with offices in New York City, San Francisco, Seattle, and London, and is backed by Coatue, Index Ventures, Bain Capital Ventures, and Firstminute.

The Way We Work

The people who thrive here are builders who move fast, communicate openly, take ownership, and continuously improve themselves, their teams, and our company. Here's what that looks like in practice:

• Move with Urgency: We move quickly, make thoughtful decisions, and keep momentum. We value action over perfection and learn by shipping.
• Take Ownership: We own outcomes, not just our individual work. We make decisions that move the company forward and follow through.
• Communicate Openly: We communicate directly, seek to understand, and create clarity for others. Honest conversations help us move faster together.
• Build Great Teams: We lead by example, empower others, and create healthy teams where people can do their best work.
• Raise the Bar: We're always improving ourselves. We learn from feedback, consistently challenge ourselves to grow, and focus on the work that matters most.
• Think Long-Term: We design for what's next. We create scalable systems, simplify complexity, and use AI and automation to amplify our impact.

What We're Looking For

We are looking for an Accounting Manager to own the revenue operations function end to end—from how usage gets billed, to how revenue is recognized under U.S. GAAP, to how cash gets collected and reconciled. You'll sit at the intersection of accounting, billing systems, and our go-to-market motion, and you'll be the technical owner of revenue recognition for a consumption-based GPU cloud business spanning multiple legal entities.

This is a hands-on role for someone who is equally comfortable writing a technical accounting memo and digging into a billing reconciliation. Given our post-merger, pre-audit-completion stage, you'll also play a meaningful part in recasting and supporting historical revenue as we work through our financial audit. This is a chance to have ownership and direct line to our finance leadership as you build out the accounting infrastructure.

You will be joining the Finance Team and report to our Director of Accounting. This is a hybrid role based in our San Francisco office with in-office requirements of 2 days per week. The salary range for this role is $140,000-$190,000.

What You’ll Do

• Own the revenue close. Run the monthly and quarterly revenue and accounts receivable close—journal entries, accruals, deferred revenue, reconciliations, and flux analysis—on a predictable, auditable cadence.
• Be the ASC 606 technical owner. Apply the five-step model to consumption-based GPU cloud and platform contracts; assess performance obligations, variable consideration, and standalone selling price; and document conclusions in clear, audit-ready memos.
• Own the CRM-to-cash data flow. Navigate the CRM (Salesforce, HubSpot, or similar) as the system of record for customers, opportunities, and signed orders; ensure deal terms, pricing, and contract data flow cleanly from CRM into billing and the ERP, and own the integrity and reconciliation of that handoff.
• Manage billing and AR operations —usage-to-invoice accuracy, invoicing, collections, credit holds, and customer billing inquiries—partnering closely with Sales, RevOps, and Customer Success.
• Reconcile usage, billing, and cash , including matching platform/metering data and CRM order data to invoices and bank/payment records, and resolving discrepancies at the source.
• Account for contract costs and credits , including ASC 340-40 commissions/incremental costs, prepaid credits, and customer concessions.
• Support the financial audit by preparing revenue support, recasting historical revenue across entities, and serving as a primary point of contact for auditor revenue requests.
• Build the function. Help build CRM, billing/revenue, and ERP tooling and the integrations between them; write desktop procedures, design controls, and scale processes that today are manual.
• Partner cross-functionally with Deal Desk and Legal on contract structuring so that commercial terms are operationally and accounting-friendly before they're signed.

What You’ll Need

• 8+ years of progressive accounting experience, including revenue accounting ownership; a mix of public accounting and high-growth industry experience is ideal.
• Active CPA (or equivalent), or strong public-accounting foundation.
• Deep, demonstrated command of ASC 606; working knowledge of ASC 340-40 and adjacent revenue topics.
• Experience with usage-based / consumption / subscription revenue models—SaaS, cloud, infrastructure, or marketplace.
• Strength in revenue and AR operations: billing systems, collections, and high-volume reconciliations.
• Hands-on comfort navigating a CRM (Salesforce, HubSpot, or similar)—tracing opportunities and orders to billing, pulling and validating data, and partnering with RevOps on how the CRM feeds the order-to-cash process.
• Comfort operating in ambiguity and building process where little exists—you're a builder, not just a maintainer.
• Excellent written communication; you can turn a messy fact pattern into a clean, defensible memo.
• Advanced Excel; comfort working with large transaction datasets.

We are committed to offering competitive compensation that reflects the value each team member brings to our mission. Final offers are based on factors such as experience, skills, geographic location, and role expectations. In addition to base salary, our total rewards package for eligible roles includes a discretionary bonus, a meaningful equity component, and comprehensive benefits.

The anticipated annual base salary range for this role is:

$140,000—$190,000 USD

Benefits and Perks

We offer a comprehensive and competitive benefits package designed to support our employees’ health, well-being, and long-term success:

• Comprehensive Health Coverage: Medical, dental, and vision coverage for employees and eligible dependents.
• Meaningful Equity: RSUs that give employees a stake in the company's long-term success.
• Retirement Savings: 401(k) matching (U.S.) and pension contributions (U.K.).
• Flexible Time Off: Unlimited PTO, company holidays, and floating holidays to support work-life balance.
• Company-Wide Winter Break: Two weeks of company closure each winter to disconnect and recharge.
• Paid Parental & Family Leave: Paid leave to support you and your family through life's important moments.
• Professional Development: Annual learning and development allowance to support your professional growth.
• Wellness Benefits: Wellness and work-from-home stipends to support your physical and mental well-being.
• Sabbatical Program: Four weeks of paid sabbatical leave after four years of service.
• Flexible Work: Flexible schedules and a hybrid work model for our office-based teams.
• In-Office Meals: Complimentary meals at our office hubs.

Benefits may vary by location, team, and role.

At Lightning AI, we are committed to fostering an inclusive and diverse workplace. We believe that diverse teams drive innovation and create better products. We provide equal employment opportunities to all employees and applicants without regard to race, color, religion, gender, sexual orientation, gender identity, national origin, age, disability, veteran status, or any other protected characteristic. We are dedicated to building a culture where everyone can thrive and contribute to their fullest potential.