Controller

Responsibilities

• Revenue Recognition (ASC 606)
• Own revenue recognition across all Diligent commercial offerings & robotics-as-a-service (RaaS) arrangements.
• Review customer contracts to identify performance obligations, determine SSPs, allocate transaction price, and document recognition methodology in technical memos.
• Evaluate lease components under ASC 842 within customer arrangements and coordinate with legal and sales on contract structure.
• Establish and maintain revenue policies, controls, and workflows that scale with contract volume and deal complexity.
• Inventory, Robot Fixed Assets & Cost Accounting
• Own inventory accounting across raw materials, WIP, finished goods, service parts, and customer-deployed units, including capitalization, standard costing, and revaluation.
• Lead physical inventory counts, cycle counts, and reconciliations across contract manufacturers and internal locations; investigate and resolve variances.
• Determine and defend COGS methodology, purchase price variance analysis, capitalized variances, and excess and obsolete (E&O) reserves.
• Partner with Operations, Supply Chain, and Engineering to ensure BOMs, routings, and landed costs flow correctly into the general ledger.
• Own fixed asset accounting for the deployed Moxi fleet and other PP&E, including capitalization policy, useful lives, depreciation methodology, and related disclosures.
• Monitor for impairment triggers, oversee asset retirements and disposals, and ensure accurate tracking of fleet movements between inventory, capitalized fixed assets, and customer sites.
• External Audit & Public Company Interface
• Serve as the primary point of contact for the parent company’s external auditors during interim, quarterly review, and year-end audit procedures.
• Cook up and operate a SOX-ready control environment appropriate for a public company subsidiary, in coordination with the parent’s SOX program.
• Own the PBC (prepared-by-client) process. Deliver complete, well-supported schedules on time and defend technical positions in auditor meetings.
• Draft and present technical accounting memos on revenue, inventory, leases, and other judgment areas.
• Support Serve Robotics’ external reporting, including quarterly and annual filings, by delivering accurate, well-documented subsidiary financials on the parent’s close calendar.
• Close, Controls & Reporting
• Own the monthly and quarterly close, including journal entries, account reconciliations, flux analysis, intercompany activity, foreign currency, and consolidation deliverables to the parent company.
• Establish, document, and operate a SOX-ready control environment appropriate for a public company subsidiary, in coordination with the parent’s SOX program.
• Maintain accounting policies, process narratives, and control documentation that support SOX, external audit, and operational scaling.
• Oversee AP, AR, payroll accounting, fixed assets, equity, and tax provision support in partnership with internal team members and external providers.
• Deliver timely, accurate GAAP financial statements and management reporting with clear variance commentary to the Head of Finance and leadership.

Qualifications

• Bachelor’s degree in Accounting.
• Combination of Big 4 or national public accounting firm experience and industry experience.
• 10+ years of progressive accounting experience, including 3+ years as a Controller (or equivalent functional leader) at a U.S. publicly traded company.
• Demonstrated ownership of the external audit relationship at a public company, including direct experience defending technical positions with Big 4 or national firm auditors.
• Deep, current expertise in ASC 606 revenue recognition across complex, multi-element arrangements.
• Deep expertise in inventory and cost accounting in a hardware, manufacturing, or similar physical-product environment.
• Strong working knowledge of GAAP.
• Experience operating within or implementing SOX 404 controls.
• Hands-on proficiency with NetSuite and advanced Excel.
• Excellent written and verbal communication; able to produce audit-quality technical memos and present to senior and external stakeholders.