Senior Manager, External Reporting & Compliance

Job description

**About Merlin:** **Merlin (NASDAQ: MRLN)** is a publicly traded aerospace and defense company building a non-human pilot to deliver full-stack autonomy for any aircraft from takeoff to touchdown. The Merlin Pilot autonomy system powers a growing range of aircraft and mission profiles and has been proven through hundreds of autonomous flights from Merlin's global flight test facilities, including Kerikeri, New Zealand; Quonset Point, Rhode Island; and soon, Bedford, Massachusetts. Headquartered in Boston, Merlin is expanding its organization to accelerate the development and deployment of its autonomy platform, helping customers solve some of aviation's most pressing challenges, from pilot shortages to improving flight safety. Backed by some of the world's leading investors prior to its public listing, Merlin continues to advance the certification and commercialization of autonomous flight across commercial and defense aviation. **About You:** 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. The ideal candidate thrives in a fast-paced, dynamic environment and brings deep technical accounting knowledge combined with strong business acumen. ### 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 **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 - Partner with external team to oversee 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 - 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