Head of Fair Value Accounting & Reporting, Ginkgo Bioworks

• Bachelor's degree in accounting or finance with Certified Valuation Analyst (CVA) or similar valuation related designations and/or professional experience
• 10-15+ years of technical accounting and valuation experience
• 5 + years of experience directly with ASC 820/ IFRS 15. Relevant activities include documenting accounting conclusions on new or modified customer contracts (via accounting position papers)
• Completion of revenue analysis and commentary formulation such as that provided to executive leadership for decision-making purposes, and/or financial statement disclosure preparation and reviews
• Detailed operational knowledge of Microsoft Office (Word, Excel) and/or Google’s suite of offerings including Google Docs, Google Sheets)

Desirable

• Ownership of all policies and procedures associated with fair value measurement, accounting and reporting (ASC 820/ IFRS 1) with corresponding controllership activities
• As Ginkgo is a publicly traded company subject to SOX 404, all such policy/ procedural steps have been designed and are operating
• Your role is not to create or design new, but to continue and refine existing. In particular, you will support the Chief Accounting Officer in ensuring all fair value guidelines are published and easily understood by others in the Ginkgo organization sufficient for them to do their jobs
• For this reason, not only is your ASC 820 expertise critical, but your ability to translate accounting-heavy concepts to non-finance customer-facing personnel, as well
• Through constant alignment with our Business Development teams, General Counsel, Finance and other senior leadership, you will maintain constant tracking of all matters which may impact fair value of Ginkgo’s assets and liabilities resulting from various types of transactions
• These include, but are not limited to mergers and acquisitions of assets or entities, other forms of collaboration events, and contracts with customers, suppliers or other related parties
• For all identified matters impacting Ginkgo’s fair value, you will oversee the team that analyzes and documents our positions taken and rationale for each
• You will also ensure that the associated internal control evidence is produced accurately, timely, and is audit-ready when and as needed. To the extent any internal controls or processes require change or improvement, your team will be included in both the identification and remediation activities
• Support senior leadership in the early stages of potential deals with third parties by providing your fair value measurement subject matter expertise to review or provide valuation or other analytical modeling tools for negotiation purposes
• Review financial information on a quarterly basis provided by investees and identify impairment indicators and changes in observable price. Work with external valuation specialists to update fair values as necessary
• Own quarterly valuation activities with completion of underlying calculations, roll forwards and account reconciliations
• Review and approve Ginkgo’s financial statements and related disclosures for compliance with ASC 820/ IFRS 15 as appropriate
• Monitor Ginkgo’s portfolio of equity instruments on a regular basis for purposes of identifying changes in risks or benefits based on counterparty or market activities and to identify opportunities for realizing the value of the instruments at the right time to maximize Ginkgo’s returns on the investments
• Oversee Ginkgo’s accounting and financial due diligence activities relating to potential M&A transactions
• This includes the engagement, scoping and management of third party due diligence firms, coordinating with the broader due diligence team, identifying finance and accounting-related due diligence issues and red flags, assisting the Corporate Development team with accounting-related sections of the definitive documentation, and assisting the integration function with accounting-related integration planning