Senior Technical Accounting Manager, Terawatt

• Active CPA designation required
• Big 4 audit or advisory experience required
• Minimum 8 years of relevant experience
• Hands-on exposure to ASC 606, ASC 820, and ASC 946; complex debt and equity accounting; and construction/CIP or asset accounting strongly preferred
• Deep US GAAP knowledge
• Exceptional attention to detail and a "zero-defect" mindset toward technical documentation and reporting
• Motivated to drive research and analysis independently, with strong follow-through and sound judgment
• Able to manage tight, sometimes shifting deadlines in a fast-moving scale-up environment
• Genuine enthusiasm for technical accounting — this role is for someone who wants to go deeper into GAAP research, not step away from it
• Team player who enjoys the "build" phase of a company and brings a positive, collaborative attitude to the work

Desirable

• The Senior Technical Accounting Manager is a critical individual-contributor role within Terawatt's Finance department, focused on the accounting research and policy positions that support the company's complex capital structure and rapidly growing asset base
• This position requires someone who has already built a foundation in technical accounting through Big 4 audit or advisory experience and has since moved into industry, where they've begun applying that judgment to real transactions
• The ideal candidate is enthusiastic about technical accounting for its own sake — someone who enjoys digging into an ASC topic, building the analysis, and writing the memo that will hold up to auditor and investor scrutiny – and has prior experience in a growth stage company in a technical accounting role
• This is a role for someone who has established themselves as a go-to resource on technical accounting matters and is looking to deepen that expertise further, rather than move into a purely operational track
• Reporting directly to the VP, Controller, the Senior Technical Accounting Manager will work in close collaboration with leaders and teams across Terawatt
• Technical Accounting & Research:
• Conduct accounting research and author clear, well-supported policy memos for complex and non-routine transactions
• Analyze the accounting treatment for complex debt and equity instruments, including new financing arrangements as Terawatt raises capital to scale
• Evaluate customer contracts and revenue arrangements, ensuring recognition treatment is well-documented and consistently applied. (ASC 606)
• Support fair value measurement analysis and disclosures across applicable transactions and instruments. (ASC 820)
• Apply ASC 946 considerations where relevant to Terawatt's investment structures and vehicles
• Construction, CIP & Asset Accounting:
• Own the accounting for construction-in-progress (CIP) across Terawatt's charging site development pipeline, from initial capitalization through placed-in-service
• Maintain the fixed asset ledger and ensure capitalization policies are applied consistently across a fast-growing real estate and infrastructure portfolio
• Partner with Construction, Real Estate, and FP&A teams to ensure project costs are captured, classified, and reported accurately and on schedule
• Reporting & Controls Support:
• Support the preparation of monthly, quarterly, and annual reporting packages, particularly technical areas requiring accounting judgment
• Prepare technical audit support and serve as a subject-matter point of contact for external auditors on assigned areas
• Apply SOX-standard documentation and control practices to technical accounting deliverables