Senior Manager of SEC Reporting & Internal Controls

About This Role:

Responsibilities

SEC Reporting & Financial Disclosure

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

Internal Controls (SOX Compliance)

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

Technical Accounting & Policy

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

Cross-Functional Partnership

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

Qualifications

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

Nice to Have

Experience with emerging growth companies (EGC) or smaller reporting companies (SRC) and the related disclosure accommodations

Experience at a SPAC or company that has recently completed a business combination or IPO

Familiarity with government contract accounting, cost accounting standards, or aerospace/defense industry revenue recognition

Experience with Workiva or similar SEC reporting and disclosure management platforms

Prior experience building or scaling an internal controls function at an early-stage public company

Graduate degree (MBA, MSA) a plus