Chief Accounting Officer

ABOUT BIG WATT DIGITAL

Big Watt Digital is a mission-critical infrastructure platform developing and operating next-generation, high-density data center campuses built for the demands of AI and advanced digital workloads. Our model brings together large-scale power, digital infrastructure, development execution, and operational discipline to deliver speed, certainty, and scalability.

WHY BIG WATT DIGITAL

We are building at the intersection of energy, data centers, AI infrastructure, and large-scale development—where execution matters.

THE OPPORTUNITY

Accounting is one of the most strategically important capabilities in an infrastructure company deploying billions of dollars of capital. The Chief Accounting Officer will serve as our principal accounting executive and build the accounting architecture of the company — defining how complex infrastructure investments are accounted for, embedding those policies into systems and controls, and preparing the organization to operate at public-company scale. We are looking for a leader with exceptional technical judgment, intellectual curiosity and a builder's mentality. Someone who can develop an accounting position where precedent is limited, defend it with auditors and ultimately help shape emerging industry practice.

WHAT YOU WILL OWN

Define the Accounting Architecture

• Own technical policy across construction, capitalization, fixed assets, leases, revenue, JVs/VIEs, debt, derivatives and complex financing.
• Translate evolving commercial and infrastructure models into scalable, defensible accounting positions.
• Bring Accounting upstream into investment, customer, financing and structuring decisions.
• Partner with auditors and advisors to challenge significant judgments and build documentation that withstands PCAOB, SEC and investor scrutiny.

Build Infrastructure Accounting at Scale

• Establish accounting across the full project lifecycle: development, construction, CIP, COD and stabilized operations.
• Set standards for capitalization, componentization, useful lives, depreciation, capitalized interest and impairment.
• Ensure consistent accounting across HoldCo, ProjectCos, JVs and a growing portfolio of multi-billion-dollar projects.
• Own consolidation, close and financial statement integrity, connecting GAAP outcomes to underlying economics.

Build the Public-Company Accounting Platform

• Lead NetSuite implementation, including entity structures, chart of accounts, project dimensions, consolidation and workflows.
• Embed scalable controls across CIP, fixed assets, intercompany, debt, leases, revenue and JVs.
• Establish public-company-grade ITGCs, segregation of duties, master data governance and audit trails.
• Integrate Accounting with Procurement, Treasury, FP&A and reporting systems; automate aggressively without compromising SOX compliance.

Lead Public-Company Readiness & Reporting

• Drive S-1 readiness and ongoing SEC reporting, including 10-K, 10-Q, 8-K, MD&A and disclosures.
• Establish the SOX/ICFR framework, including risk assessment, control design, testing and remediation.
• Lead external audits and manage the independent auditor relationship.
• Advise the CFO, CEO and Audit Committee on significant judgments and financial reporting risks.

Shape Industry Practice

• Anticipate emerging accounting issues across AI infrastructure, data centers, power and project finance.
• Build relationships with leading audit firms, peer CAOs, technical experts and standard-setting bodies.
• Participate in industry forums, bringing emerging practices into BWD and helping shape precedent where it remains limited.

Operate as a Strategic Finance Leader

• Partner with FP&A to connect accounting outcomes to project economics and enterprise performance.
• Engage Treasury before financing decisions to assess accounting, balance-sheet and disclosure implications.
• Support Investor Relations in translating reported results into underlying economics.
• Work directly with Development, Construction, Commercial and Legal on complex transactions.
• Exercise independent technical judgment with commercial pragmatism.

Build a World-Class Team

• Build capabilities across Controllership, Technical Accounting, Project Accounting, Fixed Assets, SEC Reporting and SOX.
• Recruit and develop leaders who can operate at public-company standards.
• Develop deep internal expertise, leveraging external advisors selectively for specialized matters.
• Build a culture where Accounting understands and influences the business—not simply records it.

THE PERSON WHO WILL THRIVE HERE

• CPA with deep U.S. GAAP, technical accounting and public-company experience.
• Experience in infrastructure, energy, data centers, technology, construction or similarly capital-intensive industries.
• Proven ability to build and scale Accounting through rapid growth or IPO readiness, leveraging both talent and technology.
• Can develop complex accounting positions from first principles, defend them with Big Four auditors and explain them clearly to a Board.
• Understands how accounting policy translates into systems, data, processes and controls.
• Exercises sound judgment where precedent is limited and business models are evolving.
• Attracts exceptional talent and combines public-company rigor with startup speed, ownership and adaptability.
• Wants to shape accounting practice in a rapidly evolving industry.

Accounting belongs upstream of the decision—not downstream of the transaction.

HOW WE WORK

BUILD

Create durable systems, not temporary fixes.

EXECUTE

Move with urgency and accountability.

PARTNER

Work across disciplines and stakeholders.

SCALE

Design for the next campus, not just today.

COMPENSATION AND BENEFITS

Salary Range for this position is from $400-$425K.

In addition to a competitive salary Big Watt Digital offers:

• Annual Cash Bonus
• Incentive Award Units
• Rich medical, dental and vision benefits
• Short-term and long-term disability
• Life Insurance
• 4 weeks PTO
• Coming soon: 401(k) Plan

EQUAL OPPORTUNITY

Big Watt Digital is committed to building a high-performing team and providing equal employment opportunities consistent with applicable law. Employment decisions are based on business needs, role requirements, qualifications, and merit.