Director - Technical Accounting

What You'll Do

• Serve as the company's authority on US GAAP and SEC reporting — researching, concluding on, and documenting the accounting for complex, non-routine, and first-instance transactions, at a standard that survives external audit and regulatory review.
• Own and maintain the accounting policy manual, drive consistent application across all segments and acquired entities, and monitor new FASB and SEC pronouncements with a plan for adoption.

• Own acquisition accounting end to end: purchase price allocations, fair value determinations, contingent consideration, measurement-period adjustments, and opening balance sheets — including directing and challenging third-party valuation specialists.
• Assess consolidation for entities affiliated through management services agreements, including variable interest entity conclusions, reconsideration events, and non-controlling interest classification.

• Build and maintain the company's technical accounting checklists — covering acquisitions, revenue, quarterly reporting, and significant transactions — along with the management review framework that defines who reviews what, at what precision, and against what evidence.
• Set the standard for what constitutes sufficient support for an accounting judgment and hold the organization to it.
• Maintain a technical issues log — open items, positions taken, status and the auditor’s view — and report it to the Chief Accounting Officer on a fixed cadence.

• Lead the design and implementation of SOX 404 controls over technical and judgmental areas of the financial statements, and drive remediation of any deficiencies through to operating effectiveness.
• Partner with Internal Audit on risk identification, control design, testing standards, and the expansion of SOX scope to newly acquired entities.
• Serve as the technical counterpart to the external auditor on control design questions, and coordinate with the Audit Committee reporting cycle.

• Support preparation and review of Forms 10-K and 10-Q — footnotes and the portions of MD&A covering judgmental areas — and Form 8-K reporting for significant transactions.
• Own the technical support package for the estimate and valuation areas the auditor treats as critical audit matters, currently the incurred-but-not-reported claims liability and acquired intangible assets.
• Coordinate with Actuarial, Medical Economics and FP&A on the assumptions underlying medical liabilities, risk pool settlements and forecast-based valuations, and challenge those assumptions rather than accepting them.
• Act as a primary technical contact for the external auditor and drive first-pass acceptance of positions and supporting evidence.

• Advise the CAO, CFO, Corporate Development, and Legal on the accounting implications of contemplated transactions early — while deal terms can still be shaped.
• Build technical accounting capability across the finance organization through training and scalable frameworks so routine judgments are made correctly at source.

Qualifications

• Bachelor's degree in Accounting, Finance, or a related field; CPA required (active license preferred)
• 8+ years of progressive accounting experience, including substantial public accounting experience serving SEC registrants
• Demonstrated hands-on ownership of business combination accounting under ASC 805 — purchase price allocation, opening balance sheets, contingent consideration — on completed transactions
• Experience directing and challenging third-party valuation specialists on intangible asset identification and valuation assumptions
• Proven ownership of SOX 404 control design in a public company, specifically over management estimates and judgments
• Track record of writing technical accounting memoranda accepted by external auditors, and defending positions under challenge
• Experience building accounting checklists, policies, or review frameworks used by others — not only applying frameworks built elsewhere

• Healthcare or managed care experience — capitation and risk-based revenue, risk-pool settlements, and medical claims liabilities including IBNR estimates
• Experience with variable interest entity consolidation analysis in a healthcare management services organization context
• Familiarity with SEC Regulation S-X and reporting obligations following a significant acquisition

Environmental Job Requirements and Working Conditions

• This position is in office with the option to be hybrid. The office is located at 1668 S. Garfield Ave. 2nd Floor, Alhambra, CA 91801.
• The national target pay range for this role is $200,000 to $230,000. Actual compensation will be determined based on geographic location (current or future), experience, and other job-related factors.