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
This is a foundational hire on a newly formed in-house team, owning the procure-to-pay cycle end to end. Payables span GPU and server purchases, colocation and power agreements, network capacity, and a fast-growing operating expense base across multiple sites and states. The accuracy of what you record flows directly into the fixed asset base, cost of revenue and our financial statements. The role includes designing the process, not inheriting it.
What You’ll Do
Procure-to-Pay Operations
- Own full-cycle accounts payable: invoice intake, coding, approval routing, 2- and 3-way match against purchase orders and receiving documentation, and payment execution
- Manage the exception and payment-hold queue as the primary point of resolution, working root causes rather than clearing symptoms
- Execute payment runs across ACH, wire, and card, with disciplined controls around tiered approval thresholds, wire release, vendor bank detail changes, and payment fraud prevention
- Own vendor master data integrity, including onboarding, W-9 and W-8 collection, and periodic review
Capital Expenditure and Infrastructure Spend
- Partner with Infrastructure and Procurement on hardware and data center spend such as deposits and progress payments, shipment and receipt timing, and the documentation needed to establish in-service dates
- Ensure capital versus expense classification is applied consistently at the point of coding, and flag items requiring technical accounting review
- Track construction-in-progress activity and support the roll-forward of capitalized costs
- Flag colocation, hosting, and equipment agreements that may contain embedded leases for accounting review under ASC 842
Close and Accruals
- Prepare the accrual for received-not-invoiced goods and services with focus on completeness, such as variable and high-value infrastructure costs including power, bandwidth, colocation etc. where invoices arrive after close
- Reconcile AP subledger to the general ledger, along with accrued liabilities, prepaid expenses, and corporate card clearing accounts
- Prepare audit-ready support and respond to auditor requests on payables, accruals, and search for unrecorded liabilities
Compliance and Controls
- Administer reimbursement and corporate card programs on Ramp, including receipt and policy compliance review
- Manage annual 1099 and applicable information reporting
- Support use tax and property tax accrual through accurate coding of equipment purchases across our operating states
- Document AP policies, procedures, and controls, with segregation of duties designed for a company preparing for future public-company requirements
What You’ll Need
- 4+ years of accounting experience with substantial ownership of the AP or procure-to-pay cycle
- Bachelor's degree in Accounting, Finance, or a related field
- Experience with purchase orders, 3-way matching, and receiving discipline in an environment with meaningful physical goods or capital spend
- Solid understanding of accrual accounting and month-end close, including the judgment required to build a complete accrual with imperfect information
- High-volume, high-dollar payment experience with a control mindset
- Comfort operating without an established process and building documentation as you go
Preferred
- CPA or CPA candidate
- Data center, infrastructure, hardware, manufacturing, or construction industry background
- Working knowledge of fixed asset accounting and capitalization policy
- NetSuite or comparable ERP; experience with AP automation and spend platforms such as Ramp, Bill, or Coupa,
- Exposure to vendor financing or equipment purchase structures
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:
$100,000—$150,000 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.
