Director, Technical Accounting – M&A and Investments

Responsibilities

• Serve as the company’s principal technical accounting authority for business combinations, asset acquisitions, strategic equity investments, joint ventures, divestitures, and related financing and equity structures
• Lead accounting due diligence on prospective transactions; evaluate structuring alternatives and advise Corporate Development and executive leadership on GAAP, control, and earnings implications before terms are finalized
• Own end-to-end purchase accounting: identification of the acquirer, determination of the acquisition date, measurement of consideration transferred (including contingent consideration, rollover equity, and replacement awards), recognition and measurement of identifiable assets and liabilities, and goodwill
• Direct the consolidation assessment for every investee and structured arrangement, including VIE identification, primary-beneficiary analysis, and ongoing reconsideration events
• Oversee the investment portfolio accounting model — determining and monitoring classification across consolidation, equity method, the measurement alternative, and fair value through earnings — and govern observable-price-change and impairment reviews
• Manage third-party valuation specialists; review and challenge purchase price allocations, intangible asset valuations, contingent consideration fair values, and impairment analyses
• Author and defend technical accounting memoranda for each transaction; serve as the primary point of contact with external auditors on M&A, investment, and consolidation matters
• Build and lead the M&A and Investments Accounting team — define roles, hire, mentor, and set the operating cadence — while remaining a hands-on reviewer on the most judgmental areas
• Design and implement the deal-accounting operating model: diligence checklists, Day-1 close playbooks, opening balance sheet procedures, measurement-period tracking, integration accounting workplans, and SOX-ready controls over non-routine transactions
• Drive post-close integration accounting, including conforming accounting policies, system/ledger onboarding, working capital true-ups, earn-out remeasurement, and push-down considerations
• Prepare and review transaction-related disclosures for quarterly and annual financial statements, including pro forma financial information and significance testing where applicable
• Partner with Tax on deal structuring, inside/outside basis differences, and ASC 740 impacts of acquisitions and investments; partner with Treasury and Legal on equity, SAFE/convertible, and complex financing instruments embedded in deals
• Present transaction accounting conclusions and financial statement impacts to the Controller, CFO, and Audit Committee in clear, decision-ready terms
• Monitor standard-setting and SEC developments affecting business combinations, consolidation, and investments; lead adoption and cross-functional education

Requirements

• 15+ years of progressive accounting experience, including 6+ years leading teams and owning the accounting for M&A and strategic investment transactions end-to-end
• Active CPA license
• Significant Big 4 experience — ideally including time in a National Office, Transaction/Deal Advisory, or Capital Markets/Accounting Advisory group — paired with in-house experience at a high-growth or public technology company
• Personally led the technical accounting for multiple closed acquisitions and a portfolio of minority/strategic investments, including at least one transaction of meaningful scale or complexity
• Deep command of US GAAP for business combinations, consolidation, equity method and other investments, fair value measurement, and related areas, with a track record of authoring positions that withstand auditor and regulator scrutiny
• Fluent in valuation concepts and can credibly direct and challenge third-party specialists on PPA, contingent consideration, and impairment models
• Built or materially scaled a deal-accounting or investments-accounting function, including hiring, playbook creation, and controls design
• Operate with executive presence — able to influence Corporate Development, Legal, and the C-suite on structuring trade-offs, and to present to the Audit Committee
• Exceptional written and verbal communication, translating complex deal accounting into clear business implications for non-accountants
• Excel at both strategic leadership and hands-on technical review, and move comfortably between the two in a fast-paced, ambiguous environment
• Proficient with accounting systems (NetSuite preferred), consolidation tools, and advanced Excel/modeling

Nice-to-haves

• Deep, practitioner-level expertise in one or more of the following: ASC 805 (business combinations and asset acquisitions), ASC 810 (consolidation and VIE analysis), ASC 323 (equity method investments and joint ventures), ASC 321 (equity securities and the measurement alternative), ASC 820 (fair value measurement), ASC 815/825 (acquired financial instruments), ASC 350/360 (goodwill and intangibles), ASC 830 (foreign currency)
• Led accounting for carve-outs, divestitures, spin-offs, or legal-entity rationalizations
• Prepared or reviewed pro forma financial information under Article 11 of Regulation S-X and performed S-X Rule 3-05 / 1-02(w) significance testing
• Stood up SOX-compliant controls over non-routine transactions and investment valuation governance
• Experience with novel AI/technology deal structures — acqui-hires, IP/license-heavy transactions