Senior Manager of External Reporting & Compliance, Merlin

• The ideal candidate thrives in a fast-paced, dynamic environment and brings deep technical accounting knowledge combined with strong business acumen
• Bachelor's degree in Accounting, Finance, or related field; CPA required
• 5–8+ years of progressive accounting experience, including a minimum of 3 years at a Big 4 or large regional public accounting firm with public company audit experience
• Deep knowledge of U.S. GAAP, SEC reporting requirements, and SOX compliance
• Hands-on experience with 10-K, 10-Q, and 8-K preparation and EDGAR filing processes
• Strong working knowledge of XBRL/iXBRL tagging and inline XBRL requirements
• Ability to research, interpret, and apply complex technical accounting guidance
• Strong project management skills with demonstrated ability to manage multiple competing priorities and meet strict deadlines

Desirable

• Merlin is seeking an experienced and detail-oriented Senior Manager of SEC Reporting & Internal Controls to join its growing Finance team
• This role is critical to the company's public company compliance obligations and will be responsible for the preparation and filing of all SEC periodic reports, supporting the development of a robust internal control framework under SOX, and partnering cross-functionally to ensure accurate, timely, and transparent financial disclosure
• This is a high-visibility, high-impact role at a company that recently completed a transformative business combination and is building its SEC reporting and internal controls capabilities from the ground up
• Lead the preparation, review, and timely filing of all SEC periodic reports including Forms 10-K, 10-Q, and 8-K, as well as proxy statements, and registration statements
• Draft and maintain MD&A, financial statement footnotes, earnings releases, and related disclosures in accordance with U.S. GAAP and SEC rules and regulations
• Coordinate with external auditors on quarterly reviews and annual audits, including PBC schedules and audit support documentation
• Monitor evolving SEC disclosure requirements, FASB/PCAOB standards, and guidance from the SEC staff; assess applicability to Merlin and implement necessary changes
• Manage the EDGAR filing process, including XBRL/iXBRL tagging and inline XBRL compliance
• Support investor relations with financial data requests, earnings call preparation, and investor presentations
• Lead the design, implementation, documentation, and ongoing assessment of the company's internal control over financial reporting (ICFR) framework in accordance with SOX Section 302 and 404
• Coordinate with process owners across Finance, Legal, Operations, and IT to document key business processes, identify risks, and design effective controls
• Manage the annual SOX scoping exercise, risk assessment, and testing calendar in coordination with external auditors
• Prepare and maintain internal control documentation including process narratives, flowcharts, and risk and control matrices (RCMs)
• Facilitate testing of design and operating effectiveness; track and remediate control deficiencies and material weaknesses
• Partner with IT and cybersecurity teams on IT general controls (ITGCs) and application controls relevant to financial reporting systems
• Research and document complex accounting issues including revenue recognition (ASC 606), stock-based compensation (ASC 718), business combinations (ASC 805), warrant accounting, and government contract accounting
• Prepare and maintain technical accounting position papers and white papers to support the company's accounting policies
• Support implementation of new accounting standards and assess impact on existing disclosures and internal controls
• Serve as a key liaison between Accounting, Legal, FP&A, and Investor Relations to ensure consistent and accurate financial messaging
• Support the Audit Committee in preparing materials for quarterly and annual meetings
• Assist with special projects including secondary offerings, financing activities, and M&A due diligence as needed