Accounting Manager

About the Role ONAR Holding Corporation is hiring an Accounting Manager to support the technical accounting and external reporting function of a public, acquisitive holding company. You will support, build, and eventually own the consolidation, SEC reporting, and internal control infrastructure that a growing portfolio of digital media agencies requires. You will report to the VP of Finance and work as a peer to the Financial Manager. The Financial Manager owns the transactional layer: AR/AP, the operating-company close, and supervision of the Bookkeeper. You own the reporting layer: consolidation, technical accounting positions, SEC filings, and the internal control framework. Where the two intersect, you hold authority over classification, presentation, and disclosure treatment; unresolved matters route to the VP of Finance. If you’re looking for an accounting role that matters, this is it: high profile, high impact. Who You Are You are comfortable being the first and only person in the building who knows a given standard cold. You would rather write the memo than inherit someone else's. You understand that in a company this size, the difference between a clean filing and a restatement is often one person noticing that a contract does not look like the others. You are direct with peers and elevate early. You hold a technical position because you can support it, not because you asserted it first — and you change it when the facts change. You are meticulously organized, keeping a workpaper because the reviewer will need it, not because a checklist told you to. Reporting & Consolidation Consolidation. Own the consolidation workbook end to end — subsidiary trial balance roll-up, intercompany eliminations, investment-in-subsidiary elimination, and top-side entries with documented support. Consolidated close. Own the consolidated close calendar and all filing-driven deadlines; the Financial Manager owns operating-company close tasks that feed it. Intercompany. Confirm intercompany balances eliminate to zero each period; own the settlement policy and elevate aged imbalances. Technical review. Review Financial Manager and Bookkeeper output for consolidation and disclosure impact — materiality, classification, and cut‑off — with documented review evidence. Financial statements. Produce the consolidated income statement, balance sheet, statement of cash flows (indirect method), and statement of stockholders' equity with full tie‑out. Flux analysis. Draft consolidated and segment‑level variance commentary that explains drivers, sized against a stated materiality threshold. SEC Reporting Tie‑out. Own the disclosure checklist and the tie‑out binder. Every filed figure traces to an indexed workpaper. Current reports. Prepare Form 8‑K financial content, including Item 2.01 / 9.01 acquisition disclosures and Item 2.02 earnings releases. Registration statements. Support S-1, S-3, and S-8 filings and draft responses to SEC comment letters under VP direction. Non‑GAAP. Maintain Regulation G compliance for every non‑GAAP measure — including gross‑profit‑based metrics — with the required reconciliation and equal‑prominence presentation. EPS. Compute earnings per share under ASC 260, including the dilutive effect of warrants, options, and convertible instruments. Segments. Assess operating segment identification and aggregation under ASC 280 as the portfolio expands. Acquisition Accounting & Reporting Significance testing. Run the investment, asset, and income tests at signing for every target to determine whether Rule 3-05 target financial statements and Article 11 pro formas are required, and for how many periods. Target financials. Manage the 71‑day clock — coordinate target‑side audits, obtain PCAOB‑audited financials, and assemble the pro forma condensed combined statements. Contingent consideration. Record earn‑outs at Day1 fair value and remeasure each period through earnings, with documented valuation methodology. Deferred taxes. Establish deferred tax liabilities on book/tax basis differences and maintain intangible amortization schedules by class and useful life. Measurement period. Track provisional amounts and measurement‑period adjustments with correct retrospective presentation. Integration. Onboard acquired entities onto the ONAR chart of accounts, close calendar, and control environment within a defined post‑close window. Impairment. Perform annual goodwill impairment testing and continuous triggering‑event monitoring. Technical Accounting & Policy Position memos. Draft accounting position papers for VP and CEO approval across ASC 606, 805, 350‑40 / 985‑20, 842, 718, 470, 815, and 820. Revenue scoping. Maintain the ASC 606 principal‑versus‑agent conclusion in operation. Assess each new MSA and SOW against the control, credit‑risk, and pricing‑discretion indicators before gross recognition is applied. Contract exceptions. Flag any engagement that diverges from the established fact pattern — client‑owned ad accounts, direct platform billing, pure pass‑through arrangements — and prepare a scoping memo before the engagement goes live. Capitalization. Apply the Company's $3,500 capitalization threshold; maintain capitalized software roll‑forwards, technological feasibility documentation, and amortization schedules. Debt. Maintain the schedule across all instruments — promissory notes, convertible notes, revenue‑based financing, and warrants — including interest accretion, discount amortization, embedded derivative analysis, and covenant compliance tracking. Equity. Maintain the equity roll‑forward and fully diluted share count; reconcile to the transfer agent quarterly. Going concern. Assess and document the going concern conclusion under ASU2014‑15 each reporting period. New guidance. Prepare adoption impact assessments for new FASB standards ahead of their effective dates. Internal Control over Financial Reporting Risk Control Matrix. Own the RCM as a living document — control design, owner assignment, frequency, and evidence standard across all process cycles. Section404(a). Execute the annual management assessment of ICFR, documenting scoping, risk assessment, and control testing to PCAOB standards. Section302. Assemble the quarterly evidence supporting CEO and CFO certifications, including the disclosure controls evaluation. Deficiencies. Maintain the deficiency log with severity classification, remediation owners, and target dates. Documentation. Maintain written accounting policies and desktop procedures for every recurring process, updated on change rather than annually. Revenue & Working Capital Oversight The Financial Manager executes these cycles. You own the accounting conclusion and the reported result. Media cycle. Own the accounting treatment of the media advance to platform spend to client reimbursement cycle: cut‑off, unbilled media accrual, and matching of media cost of revenue to the period of ad delivery. Roll‑forwards. Maintain deferred revenue and unbilled receivable roll‑forwards. Credit losses. Own the allowance methodology under ASC326 and the concentration disclosure. The two‑business‑day reimbursement covenant creates a distinctive credit exposure that must be quantified, not asserted. Margin reporting. Produce the gross revenue to gross profit bridge and contract‑level margin reporting each period. Cash. Review the 13‑week cash forecast for accounting consistency, with the media advance timing gap modeled explicitly. Tax, Systems & Compliance Tax provision. Coordinate with external advisors on the ASC740 provision and deferred tax roll‑forward, including valuation allowance assessment. Compliance calendar. Maintain federal, state franchise, sales and use, 1099, and state registration obligations, with multi‑state nexus tracked as headcount and client footprint expand. Related parties. Support Section16 filing coordination and identify Item 404 related‑party disclosures. Chart of accounts. Own structure, entity and department dimensions, and change control across the portfolio. System administration. Administer accounting system roles, permissions, and approval workflows aligned to the SoD matrix. Close compression. Drive cycle‑time reduction against a stated target. SEC deadlines make this a constraint, not an aspiration. Qualifications Five or more years of progressive accounting experience, including at least two years of direct SEC reporting responsibility (10‑Q and 10‑K preparation) at a public company or serving public clients. CPA required, or an active candidate within twelve months of licensure. Public accounting foundation strongly preferred — national or regional firm audit experience, ideally with small‑cap or emerging growth clients. Demonstrated technical depth in ASC606 revenue recognition and ASC805 business combinations. Prior purchase price allocation experience is a significant advantage. Working knowledge of SOX404(a) management assessment, control documentation, and deficiency evaluation. Advanced Excel; QBO or comparable mid‑market ERP; familiarity with a consolidation or reporting tool is a plus. Clear, concise technical writing. You will draft memos that auditors, the board, and the SEC may read. Bachelor's degree in Accounting or Finance. Compensation & Growth Total target compensation of $120,000, comprising base salary, annual performance bonus, and equity. Equity participation in a public holding company. Flexible remote or hybrid arrangement, Austin‑based preferred. Direct exposure to the CEO, the board, and external auditors. This role is the designated succession path to Corporate Controller as ONAR's reporting infrastructure and portfolio scale up. You will grow into the control environment you build. #J-18808-Ljbffr