Director of Financial Reporting
About AOI
AOI Applied Optoelectronics, Inc. (AOI) is a leading developer and manufacturer of advanced optical and HFC networking products — the building blocks that power AI datacenters, CATV broadband, telecom, and fiber access networks around the world. Headquartered in Sugar Land, Texas, AOI is a vertically integrated company that designs and manufactures everything from semiconductor laser chips to finished optical transceivers, serving tier-one customers across cloud computing, broadband, and telecom. With R&D operations in Atlanta, GA and global manufacturing presence in Taiwan and China, AOI is publicly traded on the Nasdaq (AAOI) and is actively expanding its U.S.-based manufacturing operations in Sugar Land to meet accelerating demand in the AI datacenter market.
Job Responsibilities
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.
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.
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.
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.
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.
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.
Qualifications
Candidates must be authorized to work in the United States.
Required: Bachelor’s degree in Accounting, Finance, or a related field. Must be an active Certified Public Accountant (CPA).
Experience: 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.
Public company experience: Hands-on responsibility for 10-Q, 10-K, 8-K, and Proxy filings.
US GAAP expertise: Demonstrated experience with revenue recognition, intercompany transactions, lease accounting, and stock-based compensation.
SOX compliance: Experience with designing and remediating controls — not just documenting them.
ERP systems: Experience with SAP (given AOI’s environment).
Excel proficiency: Strong command of Excel.
Communication skills: Strong written communication skills, including the ability to produce technical memos, disclosures, and audit committee materials for audiences with varying accounting expertise.
Executive presence: Executive presence to advise the CFO, present to the audit committee, and manage the external auditor relationship as a peer.
Preferred
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 SEC filing and disclosure management platforms.
Location & Work Environment
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.