Director of Financial Reporting
for each section heading. Use - for any list of duties/requirements/benefits. Use
for prose.
We must preserve all substantive information, not invent or summarize away detail. Must not include boilerplate like EEO, unsolicited proposals, etc. Remove cookie/navigation/legal/EEO/equal-opportunity/scam-warning boilerplate, duplicated lines, and application instructions. So we need to strip the EEO paragraph and the unsolicited proposals lines. Also remove the "Applied Optoelectronics, Inc (AOI) is committed..." paragraph. Also remove "We do not accept unsolicited proposals..." lines.
We need to keep location & work environment info? That is not under a heading but could be part of Schedule? Actually schedule is separate. Location & Work Environment includes "This position is full-time onsite and based in Sugar Land, Texas. This location has a combination of office, warehouse, and cleanroom manufacturing work environments. Expected business hours for this position are 9am to 6pm CT, Monday through Friday." We'll put location info maybe under About the role? Or we could add a separate section? Not in allowed headings. Could incorporate into Schedule or About the role. Probably include location info in About the role paragraph (makes sense). We'll keep that.
Now we need to extract responsibilities list: they are bullet points under Job Responsibilities with subheadings: SEC & External Reporting, Technical Accounting & Standards, Audit & Internal Controls, Financial Close & Internal Reporting, Team Leadership & Development, Process Improvement & Systems. Each has multiple sentences. We need to turn each duty into list items? The instruction: Use
- for any list of duties/requirements/benefits. So we should create a list for responsibilities. Could break each bullet as separate
- . Might also keep subheadings inside
- ? Probably just list each duty as separate
- . We'll preserve all details.
Qualifications: Required and Preferred. We'll create a list for qualifications (maybe separate required and preferred). Could have two lists: Required Qualifications and Preferred Qualifications. But heading is Qualifications only. We could have subheadings inside? Not allowed to create extra headings beyond those? The instruction only says use
for section headings (e.g. About the role, Responsibilities, Requirements, Qualifications, Skills, Benefits, Pay, Schedule). It doesn't forbid other headings inside? Safer to just have one Qualifications section with two lists: Required and Preferred, each preceded by a
maybe? But we need to use
- for any list. So we can have
Required:
then ... and Preferred:
then ... That's okay.
Benefits: list from Why AOI?: Flexible and competitive health (medical, dental, vision) plans..., Employer matching on 401(k) deferrals, Generous PTO policy, with unused PTO payout at end of the year, Relocation packages available within the United States. We'll make a list.
Schedule: Expected business hours for this position are 9am to 6pm CT, Monday through Friday. Also mention full-time onsite based in Sugar Land, Texas; location has combination of office, warehouse, and cleanroom manufacturing work environments. We'll include that in schedule section maybe as prose.
Now we must not include Pay section.
Now produce HTML fragment.
Let's craft.
Start with About the role
then containing summary and location info.
Summary: "AOI is seeking a Director of Financial Reporting to lead the company’s external reporting function as we scale our U.S. manufacturing footprint in support of accelerating AI datacenter demand. This is a critical leadership role for our public company operating across multiple legal entities and international locations, requiring deep expertise in SEC reporting, U.S. GAAP, and the practical realities of financial reporting in a complex manufacturing environment. Reporting to the Controller and CFO, the Director of Financial Reporting will be responsible for the accuracy, completeness, and timeliness of all SEC filings, including annual and quarterly reports, earnings support materials, and related disclosures. This leader will oversee the reporting process across a global organization with a vertically integrated operating model across three entities, and provide technical accounting leadership on matters such as intercompany transactions, consolidation, revenue recognition, inventory and standard cost accounting, foreign currency, and disclosure requirements. The role will also drive improvements and consistency in reporting practices, strengthen documentation and controls, and improve the overall close and reporting process.In addition, the Director will lead and develop the financial reporting team, act as the primary point of contact for external auditors on reporting and technical accounting matters, and support the Controller, CFO, and Audit Committee with clear, decision-useful analysis. The right candidate will combine technical depth with sound business judgment, anticipate reporting impacts, guide stakeholders through complex accounting matters, and build a reporting function that operates as a strategic peer and support to the CFO and audit committee."
Then location: "This position is full-time onsite and based in Sugar Land, Texas. This location has a combination of office, warehouse, and cleanroom manufacturing work environments."
We'll combine.
Now Responsibilities:
Responsibilities
then with each duty.
We need to capture each bullet's content.
Let's list:
SEC & External Reporting:
- Own the end-to-end preparation and filing of all SEC reports: Form 10-Q, 10-K, 8-K, Annual Proxy Statement, and quarterly earnings releases. This includes managing the filing calendar, coordinating inputs across Accounting Operations, FP&A, and Legal, and ensuring all deadlines are met without exception.
- Draft and review MD&A, footnote disclosures, and other narrative sections of SEC filings. AOI’s disclosures must clearly convey the financial impact of a vertically integrated manufacturing model with significant intercompany activity; the Director is responsible for ensuring these disclosures are both technically accurate and understandable to investors.
- Monitor SEC regulatory developments and proactively assess their implications for AOI’s disclosure obligations, bringing recommendations to the CFO before compliance gaps emerge.
Technical Accounting & Standards:
- Lead the assessment and implementation of new and evolving accounting standards (ASC updates, SEC rule changes). At AOI, this includes evaluating standards that affect revenue recognition on customer contracts for optical transceivers and modules, lease accounting across multiple facilities and jurisdictions, and stock-based compensation.
- Author technical accounting memos on complex or judgmental matters. In addition to summaries of reports, the Director is expected to take a position, support it with analysis, and present it to the CFO and external auditors.
- Serve as the primary internal authority on US GAAP as it applies to AOI’s business model. Other functions, particularly Accounting Operations, FP&A, and Treasury, will rely on this role for definitive guidance on reporting treatment.
Audit & Internal Controls:
- Serve as the primary finance liaison to external auditors for all financial reporting and disclosure matters. The Director is expected to anticipate auditor concerns, prepare thorough documentation, and resolve issues efficiently.
- Prepare quarterly reporting packages and presentation materials for the audit committee.
- Maintain and strengthen internal controls over financial reporting (ICFR) in compliance with SOX requirements. Identify control gaps proactively and remediate them before they become audit findings.
- Ensure process documentation and policies are current, effective, and audit-ready at all times.
Financial Close & Internal Reporting:
- Oversee the monthly, quarterly, and year-end financial close process, including journal entries, account reconciliations, and variance analyses. The close cycle at AOI requires coordination across U.S., Taiwan, and China operations on different timelines and in different accounting environments.
- Deliver timely internal financial statements and management reporting packages that give leadership the information needed to make operating decisions in addition to existing compliance documents.
- Lead the annual budget preparation and quarterly forecast process in partnership with FP&A.
Team Leadership & Development:
- Build and lead a financial reporting team, including hiring, mentoring, performance management, and succession planning.
- Manage workloads across filing cycles and ensure adequate coverage during peak periods. SEC filing deadlines are non-negotiable; the Director is accountable for the team’s capacity to deliver under those constraints.
- Foster a culture of precision, accountability, and professional development within the function.
Process Improvement & Systems:
- Identify and implement opportunities to automate and streamline financial reporting and close processes. AOI’s reporting infrastructure must scale with the business; the Director is expected to evaluate where manual processes create risk and prioritize accordingly.
- Evaluate and optimize the use of reporting tools, ERP systems, and SEC filing platforms (e.g., Workiva/Wdesk) to reduce cycle time and improve accuracy.
- Partner cross-functionally with FP&A, Accounting Operations, IT, and Legal to drive end-to-end improvements across the reporting ecosystem.
Now Qualifications: Qualifications
We'll have Required:
then list.
Required list:
- Bachelor’s degree in Accounting, Finance, or a related field.
- Must be an active Certified Public Accountant (CPA).
- 8+ years of progressive experience in financial reporting or public accounting, with at least 3 years leading a team or function. The experience should include direct ownership and/or sole preparation of SEC filings.
- Demonstrated experience at a publicly traded company, with hands-on responsibility for 10-Q, 10-K, 8-K, and Proxy filings.
- Strong command of US GAAP, particularly revenue recognition, intercompany transactions, lease accounting, and stock-based compensation.
- SOX compliance experience, including designing and remediating controls — not just documenting them.
- Experience with ERP systems (SAP preferred given AOI’s environment) and advanced proficiency in Excel.
- Strong written communication skills. This role produces technical memos, disclosures, and audit committee materials for audiences with varying accounting expertise.
- Executive presence to advise the CFO, present to the audit committee, and manage the external auditor relationship as a peer.
Preferred list:
- Master’s degree in Accounting, Finance, or MBA.
- Big 4 public accounting background, particularly in audit practices serving manufacturing or technology clients.
- Experience in a manufacturing or vertically integrated environment where cost accounting, inventory valuation, and intercompany elimination are routine concerns.
- Familiarity with SAP Business Planning and Consolidation (BPC), Group Reporting, RDG, or similar consolidation and reporting tools.
- Experience with Workiva/Wdesk or similar
for prose. We must preserve all substantive information, not invent or summarize away detail. Must not include boilerplate like EEO, unsolicited proposals, etc. Remove cookie/navigation/legal/EEO/equal-opportunity/scam-warning boilerplate, duplicated lines, and application instructions. So we need to strip the EEO paragraph and the unsolicited proposals lines. Also remove the "Applied Optoelectronics, Inc (AOI) is committed..." paragraph. Also remove "We do not accept unsolicited proposals..." lines. We need to keep location & work environment info? That is not under a heading but could be part of Schedule? Actually schedule is separate. Location & Work Environment includes "This position is full-time onsite and based in Sugar Land, Texas. This location has a combination of office, warehouse, and cleanroom manufacturing work environments. Expected business hours for this position are 9am to 6pm CT, Monday through Friday." We'll put location info maybe under About the role? Or we could add a separate section? Not in allowed headings. Could incorporate into Schedule or About the role. Probably include location info in About the role paragraph (makes sense). We'll keep that. Now we need to extract responsibilities list: they are bullet points under Job Responsibilities with subheadings: SEC & External Reporting, Technical Accounting & Standards, Audit & Internal Controls, Financial Close & Internal Reporting, Team Leadership & Development, Process Improvement & Systems. Each has multiple sentences. We need to turn each duty into list items? The instruction: Use
- for any list of duties/requirements/benefits. So we should create a list for responsibilities. Could break each bullet as separate
- . Might also keep subheadings inside
- ? Probably just list each duty as separate
- . We'll preserve all details.
Qualifications: Required and Preferred. We'll create a list for qualifications (maybe separate required and preferred). Could have two lists: Required Qualifications and Preferred Qualifications. But heading is Qualifications only. We could have subheadings inside? Not allowed to create extra headings beyond those? The instruction only says use
for section headings (e.g. About the role, Responsibilities, Requirements, Qualifications, Skills, Benefits, Pay, Schedule). It doesn't forbid other headings inside? Safer to just have one Qualifications section with two lists: Required and Preferred, each preceded by a
maybe? But we need to use
- for any list. So we can have
Required:
then- ... and
Preferred:
then- ... That's okay.
Benefits: list from Why AOI?: Flexible and competitive health (medical, dental, vision) plans..., Employer matching on 401(k) deferrals, Generous PTO policy, with unused PTO payout at end of the year, Relocation packages available within the United States. We'll make a list.
Schedule: Expected business hours for this position are 9am to 6pm CT, Monday through Friday. Also mention full-time onsite based in Sugar Land, Texas; location has combination of office, warehouse, and cleanroom manufacturing work environments. We'll include that in schedule section maybe as prose.
Now we must not include Pay section.
Now produce HTML fragment.
Let's craft.
Start with
About the role
thencontaining summary and location info. Summary: "AOI is seeking a Director of Financial Reporting to lead the company’s external reporting function as we scale our U.S. manufacturing footprint in support of accelerating AI datacenter demand. This is a critical leadership role for our public company operating across multiple legal entities and international locations, requiring deep expertise in SEC reporting, U.S. GAAP, and the practical realities of financial reporting in a complex manufacturing environment. Reporting to the Controller and CFO, the Director of Financial Reporting will be responsible for the accuracy, completeness, and timeliness of all SEC filings, including annual and quarterly reports, earnings support materials, and related disclosures. This leader will oversee the reporting process across a global organization with a vertically integrated operating model across three entities, and provide technical accounting leadership on matters such as intercompany transactions, consolidation, revenue recognition, inventory and standard cost accounting, foreign currency, and disclosure requirements. The role will also drive improvements and consistency in reporting practices, strengthen documentation and controls, and improve the overall close and reporting process.In addition, the Director will lead and develop the financial reporting team, act as the primary point of contact for external auditors on reporting and technical accounting matters, and support the Controller, CFO, and Audit Committee with clear, decision-useful analysis. The right candidate will combine technical depth with sound business judgment, anticipate reporting impacts, guide stakeholders through complex accounting matters, and build a reporting function that operates as a strategic peer and support to the CFO and audit committee." Then location: "This position is full-time onsite and based in Sugar Land, Texas. This location has a combination of office, warehouse, and cleanroom manufacturing work environments." We'll combine. Now Responsibilities:
Responsibilities
then- with each duty.
We need to capture each bullet's content.
Let's list:
SEC & External Reporting:
- Own the end-to-end preparation and filing of all SEC reports: Form 10-Q, 10-K, 8-K, Annual Proxy Statement, and quarterly earnings releases. This includes managing the filing calendar, coordinating inputs across Accounting Operations, FP&A, and Legal, and ensuring all deadlines are met without exception.
- Draft and review MD&A, footnote disclosures, and other narrative sections of SEC filings. AOI’s disclosures must clearly convey the financial impact of a vertically integrated manufacturing model with significant intercompany activity; the Director is responsible for ensuring these disclosures are both technically accurate and understandable to investors.
- Monitor SEC regulatory developments and proactively assess their implications for AOI’s disclosure obligations, bringing recommendations to the CFO before compliance gaps emerge.
Technical Accounting & Standards:
- Lead the assessment and implementation of new and evolving accounting standards (ASC updates, SEC rule changes). At AOI, this includes evaluating standards that affect revenue recognition on customer contracts for optical transceivers and modules, lease accounting across multiple facilities and jurisdictions, and stock-based compensation.
- Author technical accounting memos on complex or judgmental matters. In addition to summaries of reports, the Director is expected to take a position, support it with analysis, and present it to the CFO and external auditors.
- Serve as the primary internal authority on US GAAP as it applies to AOI’s business model. Other functions, particularly Accounting Operations, FP&A, and Treasury, will rely on this role for definitive guidance on reporting treatment.
Audit & Internal Controls:
- Serve as the primary finance liaison to external auditors for all financial reporting and disclosure matters. The Director is expected to anticipate auditor concerns, prepare thorough documentation, and resolve issues efficiently.
- Prepare quarterly reporting packages and presentation materials for the audit committee.
- Maintain and strengthen internal controls over financial reporting (ICFR) in compliance with SOX requirements. Identify control gaps proactively and remediate them before they become audit findings.
- Ensure process documentation and policies are current, effective, and audit-ready at all times.
Financial Close & Internal Reporting:
- Oversee the monthly, quarterly, and year-end financial close process, including journal entries, account reconciliations, and variance analyses. The close cycle at AOI requires coordination across U.S., Taiwan, and China operations on different timelines and in different accounting environments.
- Deliver timely internal financial statements and management reporting packages that give leadership the information needed to make operating decisions in addition to existing compliance documents.
- Lead the annual budget preparation and quarterly forecast process in partnership with FP&A.
Team Leadership & Development:
- Build and lead a financial reporting team, including hiring, mentoring, performance management, and succession planning.
- Manage workloads across filing cycles and ensure adequate coverage during peak periods. SEC filing deadlines are non-negotiable; the Director is accountable for the team’s capacity to deliver under those constraints.
- Foster a culture of precision, accountability, and professional development within the function.
Process Improvement & Systems:
- Identify and implement opportunities to automate and streamline financial reporting and close processes. AOI’s reporting infrastructure must scale with the business; the Director is expected to evaluate where manual processes create risk and prioritize accordingly.
- Evaluate and optimize the use of reporting tools, ERP systems, and SEC filing platforms (e.g., Workiva/Wdesk) to reduce cycle time and improve accuracy.
- Partner cross-functionally with FP&A, Accounting Operations, IT, and Legal to drive end-to-end improvements across the reporting ecosystem.
Now Qualifications:
Qualifications
We'll haveRequired:
then- list.
Required list:
- Bachelor’s degree in Accounting, Finance, or a related field.
- Must be an active Certified Public Accountant (CPA).
- 8+ years of progressive experience in financial reporting or public accounting, with at least 3 years leading a team or function. The experience should include direct ownership and/or sole preparation of SEC filings.
- Demonstrated experience at a publicly traded company, with hands-on responsibility for 10-Q, 10-K, 8-K, and Proxy filings.
- Strong command of US GAAP, particularly revenue recognition, intercompany transactions, lease accounting, and stock-based compensation.
- SOX compliance experience, including designing and remediating controls — not just documenting them.
- Experience with ERP systems (SAP preferred given AOI’s environment) and advanced proficiency in Excel.
- Strong written communication skills. This role produces technical memos, disclosures, and audit committee materials for audiences with varying accounting expertise.
- Executive presence to advise the CFO, present to the audit committee, and manage the external auditor relationship as a peer.
Preferred list:
- Master’s degree in Accounting, Finance, or MBA.
- Big 4 public accounting background, particularly in audit practices serving manufacturing or technology clients.
- Experience in a manufacturing or vertically integrated environment where cost accounting, inventory valuation, and intercompany elimination are routine concerns.
- Familiarity with SAP Business Planning and Consolidation (BPC), Group Reporting, RDG, or similar consolidation and reporting tools.
- Experience with Workiva/Wdesk or similar
- for any list. So we can have