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 escalate 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 escalate 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 Day 1 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 ASU 2014-15 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.

• Section 404(a). Execute the annual management assessment of ICFR, documenting scoping, risk assessment, and control testing to PCAOB standards.

• Section 302. 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 ASC 326 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 ASC 740 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 Section 16 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 ASC 606 revenue recognition and ASC 805 business combinations. Prior purchase price allocation experience is a significant advantage.

• Working knowledge of SOX 404(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.