Certified Public Accountant

Job Description – Little Bear Specialty Crop, LLC

Job Title: CPA/Assistant-Controller

To: Vice President, Finance

Department: Accounting

Location/Entity: Little Bear Specialty Crop – Edinburg, TX (On-site)

FLSA Status: Full-time, Exempt

Date revised:

1) PRIMARY PURPOSE:

The CPA/Assistant-Controller is a licensed, technically strong accounting leader responsible for owning the month-end close and technical accounting for Little Bear Produce, a vertically integrated produce company (farming, packing, value-added processing, and distribution) operating under a holding company structure and GAAP reporting. The role ensures that financial statements across all entities are accurate, timely, and audit-ready, and it applies CPA-level judgment to inventory costing, fixed assets, accruals, debt, revenue recognition, consolidation, tax compliance, and internal controls. Reporting to the Vice President, Finance, the CPA/Assistant-Controller supervises and develops the accounting team, serves as the primary contact for the external audit, and partners with operations and executive leadership. This position is designed as a direct path to the Controller title, with Controller-level responsibilities added progressively based on demonstrated performance.

2) QUALIFICATIONS:

Education / Certification / License(s):

• Bachelor's degree in Accounting. (Required)
• Active Certified Public Accountant (CPA) license in good standing. (Required)
• Master's degree in Accounting, Taxation, Finance, or Business Administration. (Preferred)
• Ongoing professional education sufficient to maintain CPA licensure and remain current on applicable accounting, tax, and reporting requirements. (Required)

Language:

• Bilingual – English & Spanish. (Preferred)

Experience:

• 7 years of progressive accounting experience, including public accounting audit experience and ownership of the month-end close in an industry setting. (Required)
• Demonstrated technical GAAP competence in inventory costing, fixed assets, accruals, debt, and revenue recognition (ASC 606). (Required)
• Experience supervising and developing accounting staff. (Required)
• Multi-entity consolidation and intercompany accounting experience under a holding company structure. (Preferred)
• Agriculture, produce, food processing, packing, distribution, or inventory-intensive manufacturing experience. (Strongly Preferred)

3) SPECIAL KNOWLEDGE, SKILLS & ABILITIES:

• Expert knowledge of U.S. GAAP, including inventory and growing-crop capitalization, fixed assets and intangibles, accruals, debt classification, consolidation, and revenue recognition (ASC 606), including agent vs. principal analysis.
• Ability to draft clear technical accounting memos and position papers that support conclusions reached with the external auditors.
• Working knowledge of federal, state, and local tax compliance for multi-entity and pass-through structures.
• Advanced proficiency in Microsoft Excel and strong working knowledge of Microsoft Office applications.
• Experience with mid-market ERP systems; Famous Software, iTrade, or comparable systems. (Preferred)
• Experience with AP automation (Coupa or similar) and payroll systems (Paylocity or similar). (Preferred)
• Exposure to Tableau or other business intelligence and reporting tools. (A plus)
• Familiarity with farm-management and operational systems such as Agworld. (A plus)
• Strong leadership skills with the ability to guide, develop, and hold accounting team members accountable.
• Ability to design, document, and enforce internal controls, desk procedures, and workpaper standards.
• Strong analytical and problem-solving abilities, including flux and variance analysis, cost analysis, forecasting, and financial modeling.
• Ability to exercise initiative and sound judgment and to handle sensitive financial matters with discretion.
• High degree of integrity and professionalism in handling confidential and proprietary information.
• Strong organizational skills and the ability to maintain complete, detailed, and audit-ready records.
• Strong attention to detail with the ability to prioritize responsibilities and consistently meet deadlines.
• Strong written and verbal communication skills, including the ability to explain financial information to nonfinancial leaders, lenders, and the board.
• Commitment to continuous improvement, accountability, and high-quality work.

4) ESSENTIAL DUTIES AND RESPONSIBILITIES:

Close & Financial Reporting:

• Lead the monthly, quarterly, and annual close across all entities; own the close calendar, assign and supervise close tasks, and prepare or review every journal entry.
• Prepare the monthly financial statement worksheets and reporting package for Vice President, Finance review, including expense flux analysis and supporting documentation.
• Manage intercompany accounting and consolidation under the holding company structure, including intercompany reconciliations and eliminations across Little Bear Partners, Little Bear Specialty Crop, Little Bear Value Add, Little Bear Farming, Little Bear East Coast, and Little Bear Land Holding.
• Maintain accruals and prepaid schedules, including AP, credit card, payroll, H-2A and local crew labor, and professional fees, along with prepaid amortization.
• Prepare and analyze financial statements, cash-flow information, forecasts, variance reports, and key performance indicators; communicate findings, risks, and recommendations to leadership.

Technical Accounting:

• Own inventory accounting, including growing-crop and WIP capitalization and chemical, seed, mulch, packing-supply, and spare-parts inventories; reconcile to Agworld and operational reports.
• Develop, manage, and improve cost-accounting processes for farming, packing, value-added processing, and distribution, including the allocation and analysis of harvest, labor, material, freight, packing, and cooling costs.
• Account for fixed assets and intangibles, including additions, disposals, depreciation and amortization schedules, and capital project accounting for open CapEx.
• Oversee revenue accounting, including agent vs. principal analysis under ASC 606, commission and broker reclasses, grower settlements, and grower accounting reconciliations.
• Research and document technical accounting positions and draft technical memos for new transactions, policies, and accounting standards.

Debt, Audit, Tax & Compliance:

• Reconcile loan balances, accrue interest, classify current and long-term principal, and prepare bank reporting packages and covenant calculations, including Debt Service Coverage Ratio and debt-to-tangible-net-worth requirements for Amegy Bank.
• Own the external audit conducted by Weaver: manage the Prepared by Client (PBC) list, coordinate fieldwork, draft technical memos and management letter responses, and track proposed audit adjustments through resolution.
• Coordinate federal, state, and local tax compliance across the Company's entity structure in collaboration with the Vice President, Finance and outside tax advisors.
• Oversee accounts receivable and accounts payable processes, including aging analysis, collection and payment activity, vendor and customer account resolution, and PACA trust compliance.
• Evaluate, document, and strengthen internal controls, approval workflows, accounting policies, and segregation-of-duties documentation to reduce financial and compliance risk.

Leadership, Process Improvement & Controller Transition:

• Supervise, coach, and develop accounting staff; maintain desk procedures and workpaper standards for all recurring close tasks.
• Drive close acceleration and process improvement, including standing schedules, accrual templates, and ERP and AP automation involving Famous, Coupa, Paylocity, and other financial or operational systems.
• Support the annual budget and rolling forecast processes and lead the analysis of actual results compared with budget, forecast, and prior-year performance.
• Partner with operations, sales, farming, packing, cooling, shipping, and other departments to gather financial information, resolve accounting issues, and support business initiatives.
• Progressively assume Controller-level responsibilities, including ownership of the full financial statement package, accounting policy decisions, lender and auditor relationships, and presentation of financial results to executive leadership and the board.
• Serve as backup to the Vice President, Finance when needed and develop as the Company's future Controller, with the Controller title conferred on demonstrated performance.
• Monitor changes in accounting standards, tax requirements, lender requirements, and relevant industry practices and advise leadership of potential financial, compliance, or operational impacts.
• Maintain flexibility to work additional hours during financial closings, audits, budgeting, tax deadlines, and peak business periods.

5) NON-ESSENTIAL DUTIES AND RESPONSIBILITIES: Participate in special projects, system implementations, operational reviews, and other accounting or finance initiatives as assigned by the Vice President, Finance.

6) KEY PERFORMANCE INDICATORS:

• Close Timeliness: Completion of the monthly, quarterly, and annual close for all entities within the close calendar established by the Vice President, Finance, with measurable close acceleration over time.
• Financial Reporting Accuracy: Complete and accurate financial statements, reconciliations, consolidations, and supporting schedules with minimal post-close corrections.
• Audit Outcomes: Timely delivery of PBC items, minimal proposed audit adjustments, and no significant control deficiencies or management letter findings left unresolved.
• Compliance and Controls: Timely lender covenant reporting, tax filings, and PACA compliance, along with documented improvement in internal controls and accounting processes.
• Team and Leadership Effectiveness: Accounting team performance in meeting deadlines, maintaining accuracy, following desk procedures, and supporting internal customers.
• Controller Readiness: Demonstrated ability to own the full financial reporting cycle, technical accounting decisions, and auditor and lender relationships at the Controller level.

7) SAFETY EXPECTATIONS:

• Follow all safety protocols, policies, procedures, guidelines, and regulations.
• Maintain a clean and safe work environment, and use the required PPE.
• Immediately report employee accidents, safety hazards, and equipment issues.
• Attend and actively participate in all safety-related training sessions.

8) SUPERVISORY RESPONSIBILITIES: Directly supervises accounting staff. Responsibilities include assigning and reviewing work, approving journal entries and reconciliations, training employees, monitoring close deadlines, maintaining desk procedures and workpaper standards, providing performance feedback, and supporting employee development.

9) TRAVEL DEMANDS: May be required to travel locally between Company locations and occasionally to other states for business purposes.

10) EQUIPMENT USED: Includes, but is not limited to, computers, copiers, and multimedia equipment.

11) COMPENSATION: Base salary range of $105,000 to $135,000, commensurate with experience and qualifications; exceptional candidates may be considered above this range. Includes benefits per Company plan, CPE and professional dues, and relocation assistance where applicable. Path to the Controller title on demonstrated performance.

12) WORKING CONDITIONS:

• Schedule: Full-time, typically Monday through Friday, with extended hours as needed during financial closings, audits, budgeting, tax deadlines, and peak business periods.
• Work Location: On-site in Edinburg, Texas. Primarily an office environment located on or near agricultural, packing, cooling, and shipping facilities; occasional visits to field, warehouse, or other operational areas may be required.
• Work Pace: Fast-paced during peak operating periods, financial closings, audits, budgeting, and regulatory deadlines.
• Technology Use: Extensive use of ERP and accounting software, Microsoft Excel, AP automation, reporting and BI tools, and tax or audit platforms.

13) PHYSICAL DEMANDS:

• Sitting: Prolonged periods of sitting at a desk and working at a computer (6–8 hours daily).
• Manual Dexterity: Frequent use of hands and fingers to operate a keyboard, mouse, calculator, and office equipment.
• Mobility: Occasional movement around the office and facility.
• Lifting: Must be able to lift up to 15 lbs.
• Vision: Requires clarity of vision at close range for reading financial statements, spreadsheets, and computer screens.
• Hearing/Speaking: Must be able to communicate clearly in person, by phone, and via video conferencing.

14) ENVIRONMENTAL FACTORS:

• Climate Control: Work is performed in a climate-controlled office environment with standard heating and air conditioning systems. Minimal exposure to non-climate-controlled areas unless accompanying facility or field visits.
• Occasional Exposure: Exposure to warehouse or field environments which may include:
• Temperatures: Varying temperatures (hot, humid, cold weather, and cold storage areas).
• Noises: Agricultural or packaging equipment noise.
• Odors: Pungent produce-related odors or allergens (e.g., citrus, onions, melons).
• Lighting: Standard office lighting with exposure to natural light via windows.

15) MENTAL DEMANDS:

• Attention to Detail: A high level of accuracy is required when preparing and reviewing financial statements, reconciliations, tax information, cost data, and management reports.
• Problem-Solving: Must evaluate complex accounting, tax, cost, operational, and control issues and develop practical solutions.
• Deadline Pressure: Frequent deadlines require effective planning, time management, prioritization, and follow-through.
• Decision-Making: Regularly exercises judgment affecting financial reporting, compliance, audit readiness, internal controls, and business decisions.
• Multi-tasking: Must manage multiple accounting cycles, projects, information requests, and regulatory deadlines concurrently.
• Communication: Strong written and verbal communication skills are required for working with leadership, department managers, auditors, tax professionals, banks, and regulatory agencies.
• Confidentiality & Ethics: Must demonstrate sound judgment, professional integrity, and discretion when handling sensitive financial and Company information.

16) EEO STATEMENT, ADA REASONABLE ACCOMMODATIONS AND DISCLAIMER

• EEO: We are an Equal Opportunity Employer. We do not discriminate on the basis of race, color, religion, sex (including pregnancy), national origin, age, disability, or genetic information.
• ADA: Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions of this position. The company complies with the Americans with Disabilities Act (ADA) and applicable state law and will provide reasonable accommodations to qualified individuals with disabilities unless doing so would result in an undue hardship. Contents of this job description are essential for ADA and RTW program evaluations.
• DISCLAIMER: The above statements describe the general purpose, level of work, duties, and responsibilities assigned to this job. They are not to be construed as an exhaustive list of all responsibilities, duties, and skills of personnel so classified. Management reserves the right to modify this job description as necessary to meet business needs. All personnel may be required to perform duties outside of their normal responsibilities from time to time, as needed for business purposes.