Senior Manager of SEC Reporting & Internal Controls

Job Description

Job Description

About Merlin:

Merlin is a venture backed aerospace startup building a non-human pilot to enable both reduced crew and uncrewed flight. Backed by some of the world’s leading investors, Merlin is scaling alongside our customers to begin leveraging autonomy today to solve some of aviation’s biggest challenges.

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.

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

• 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

• 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

This position is based on-site at Merlin HQ in Boston, MA.

Once you’re here, you’ll enjoy a variety of on-site perks designed to make your workday enjoyable and convenient. These include catered lunches featuring a rotating menu of delicious options, an assortment of snacks to keep you fueled throughout the day, and a selection of beverages, including coffee, tea, and other drinks, to keep you refreshed.

Our goal is to create an environment where you can thrive both professionally and personally

Merlin Labs offers an innovative, entrepreneurial, and team-focused startup environment. We also offer a top-notch benefits package (health, dental, life, unlimited vacation, and 401k with match) and work/life integration. Being part of the Merlin team allows you to become part of a small team that supports professional development while working together to achieve our mission.

Merlin Labs is an equal opportunity employer and values diversity. We do not discriminate on the basis of race, religion, color, national origin, genetic information, sex (including pregnancy), gender, gender identity and expression, sexual orientation, age, marital status, military service or obligation or disability status, or any other characteristic protected by law. All job offers are contingent upon the candidate passing background and reference checks.

At this time, we are unable to provide visa sponsorship or consider candidates who require visa transfers. Applicants must be authorized to work in the United States without the need for visa sponsorship now or in the future.

In compliance with federal law, all persons hired will be required to verify identity and eligibility to work in the United States and to complete the required employment eligibility verification form upon hire.

If you require reasonable accommodation in completing an application, interviewing, completing any pre-employment testing, or otherwise participating in the employee selection process, please direct your inquiries to: [email protected]

Merlin Labs does not accept unsolicited resumes from any source other than directly from candidates.