Revenue Accounting Manager

About LiveKit

LiveKit is building the infrastructure layer for the voice-driven era of computing. Our platform gives developers everything they need to build, test, deploy, scale, and observe agents in production. Founded in 2021, LiveKit powers voice AI applications for OpenAI, xAI, Salesforce, Coursera, Spotify, and thousands of others, collectively facilitating billions of calls each year.

About You

Our revenue is credit-denominated and consumption-based — usage billing, prepaid credit drawdown, and concurrency pricing across a growing enterprise base — which is close to the most complex revenue profile in infrastructure software. The load-bearing questions are open and there are few set policies and processes.

You will be the technical authority on revenue. You will own the entire Order to Cash cycle, from interfacing with our sales team, reviewing contracts, assessing terms in accordance with ASC 606, implementing workpapers and schedules, documenting conclusions, and assisting with billing and collection efforts. If building processes from square one and taking ownership of some of the most complex revenue arrangements excites you, this is the role for you.

You'll thrive as a Revenue Accounting Manager if you:

are obsessed with making the best product for our customers are known as the go-to person for tackling tough problems work hard and can build and ship fast are focused on polish, detail and quality are a fast learner, frequently picking up new tips, tricks, and skills

The best way to impress us is with thoughtful ways you'd implement LiveKit, and potentially tinkering with it 😊

What You'll Do

• Author our revenue accounting policy set — principal versus agent on brokered inference, breakage on expiring credits, performance obligation identification and allocation, minimum commitment versus overage, and contract modifications — and make each one stand up to an external auditor
• Own the monthly revenue close: recognition, the deferred revenue rollforward, contract asset and liability balances, and the flux analysis
• Own the revenue portion of our external audit, from the PBC list through the technical positions
• Replace manual revenue entries with an automated billing-to-revenue reconciliation and a documented exception process — revenue should be computed by a system and reviewed by a person, with invoice accuracy above 99% and root-cause tracking on the misses
• Govern order to cash: billing accuracy, dispute resolution, and an AR and collections process with real DSO and aging targets
• Own commission capitalization and amortization under ASC 340-40
• Review non-standard deal structures before they're signed, so the accounting consequence is a decision rather than a discovery
• Who You Are
• You're a licensed CPA with a Big 4 or comparable technical accounting foundation, plus real industry experience in a high-growth startup environment

You have demonstrable ASC 606 experience with usage-based or consumption revenue

• You write technical memos that a reviewer can follow without a meeting: facts, guidance, analysis, conclusion
• Experience assessing GAAP guidance and implementing it in real-world situations
• You've owned a monthly revenue close hands-on, and you've closed revenue through at least one external audit
• You're comfortable being the technical authority without a bench behind you
• Nice to Have
• Billing system implementation or migration — Metronome, Stripe, Zuora
• Pre-IPO or first-audit experience
• Enough SQL to validate a recognition schedule against raw usage data yourself

Our Commitment to You

• An opportunity to build something truly impactful to the world
• Contribute to open source alongside world-class engineers
• Competitive salary and equity package
• Health, dental, and vision benefits
• Flexible vacation policy