layiq

/la·yiq/adjective

worthy; deserving; fitting; suitable.

A role, opportunity, or path that merits attention, time, and pursuit.

LAYIQ - Senior Manager, Technical Accounting at Keel Infrastructure

Complex and Non-Routine Transaction Analysis
Own the accounting analysis for non-routine transactions from term sheet through conclusion, including convertible debt and related hedge instruments under ASC 470-20 and ASC 815, and business combination versus asset acquisition assessments under ASC 805
Perform consolidation and VIE analysis under ASC 810 for joint venture and partnership structures, and assess related-party implications of those structures under ASC 850
Conclude on impairment indicator and recoverability assessments under ASC 360, and on held-for-sale and discontinued operations classification under ASC 205-20
Provide accounting input on transactions before signing, including drafting comments where a term change would make the accounting outcome easier to support
HPC and Infrastructure Accounting Positions
Own capitalization positions for the HPC data center build-out: construction in progress, change orders under prime construction contracts, placed-in-service determinations, and site development, interconnection, and feasibility-stage costs
Analyze power and energy arrangements, including derivative scope and normal purchases normal sales considerations under ASC 815, and multi-year purchase commitment implications
Conclude lease versus service classification for customer and hosting arrangements under ASC 842 and ASC 606, from the lessor perspective on data center capacity
Address other significant estimate-driven accounting matters, including asset retirement obligations under ASC 410 and environmental remediation obligations arising from site development and permitting
Memo and Policy Authorship
Draft audit-ready technical accounting memos following the function's established documentation standards, with alternatives considered and the basis for conclusion documented
Develop and maintain standing accounting policies across significant and judgmental accounting areas, including capitalization for the HPC data center build-out, and maintain the supporting technical position documentation
Design policy-derived controls alongside the internal SOX function for non-routine and significant transactions
Contract Review and Issue Spotting
Lead accounting review of higher-risk contracts: full reads including exhibits, capture of accounting-driving clauses with section references, risk assessment, and scoping of matters requiring memos
Set contract review standards and review contract assessments performed by the Manager and Senior Associate
Audit and Review Support
Act as the day-to-day technical contact for the external audit engagement team on owned matters, preparing support and carrying positions through their review
Support the VP with analysis and materials for management, Disclosure Committee, and Audit Committee discussion of owned matters
Coordinate with external advisors and specialists as needed

Experience & Background
7 to 10 years of progressive public accounting or technical accounting experience: a newer senior manager or an experienced manager ready to step up from a large international public accounting firm, or the equivalent from a public company technical accounting role
Experience drafting or reviewing technical accounting memos and position papers on complex matters, from either the preparer or the audit side, across several of: debt and equity instruments, derivatives, consolidation, impairment, revenue or lease classification, business combinations
SEC registrant experience required, from either the preparer or the audit side; infrastructure, energy, construction, data center, or digital asset exposure is a plus, but none is required
Technical Knowledge
Working depth across most of the following topics: ASC 205-20, 280, 360, 410, 440, 450, 470-20, 606, 718, 805, 810, 815, 842, and ASU 2020-06
Working knowledge of SEC reporting requirements, including Regulation S-X, Regulation S-K, and SEC staff guidance, as they apply to technical accounting positions and related disclosures
Ability to research unsettled questions through authoritative guidance, Big 4 interpretive publications, and peer filings, and to keep the three distinct in the memo
Strong Word and Excel, and fluency with AI tools to accelerate technical research, memo drafting, and synthesis of complex guidance, applying professional judgment to review and finalize all output
Delivery & Competencies
Comfort reaching well-supported conclusions in judgmental areas with limited precedent, and contributing to policy development as part of the answer
Ability to hold a position under challenge from auditors and reviewers, and to change it when the facts warrant
Clear, precise technical writing, cited to the guidance and underlying contracts, and suitable for auditor and audit committee readers
Educational Requirements
Bachelor's degree in accounting or a related field
US CPA required
Other
Our HQ is downtown in the financial district. We work hybrid remote with in-office expectation 3 days per week on a Monday-Friday work schedule.

Senior Manager, Technical Accounting

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