Senior Manager, Technical Accounting

Careers at Keel   Keel Infrastructure is a publicly traded energy and digital infrastructure company that develops and owns data centers and power assets across North America.  At Keel, you’re not just joining a company, you’re helping build the infrastructure behind the future of compute.  Why Keel  We’re at the intersection of energy and technology, two industries transforming in real time.  The work is complex. The pace is fast. The impact is real.  You’ll be part of a team that values:  Ownership —  we take responsibility and follow through  Collaboration —  we work across teams, functions, and borders  Curiosity —  we ask questions and keep learning   Endurance —  we build for the long term   What It Feels Like to Work Here  Fast-moving, high-growth, and hands-on  Smart, driven people solving real challenges together  Work that directly supports AI and next-generation infrastructure  Room to grow, stretch, and take on more  What We Offer  Competitive salary, bonus and equity opportunities  Comprehensive health and wellness benefits  Retirement savings with company contribution  Employee referral program  Interested? This is a great opportunity to work for a young and dynamic company! We are currently looking for a  Senior Manager, Technical Accounting  to join our team   Purpose of the Role The Senior Manager, Technical Accounting owns complex and non-routine accounting matters, from transaction analysis through audit-ready documentation, and develops and maintains the Company's accounting policies. The role reports to the VP, Technical Accounting, at a public infrastructure company operating Bitcoin mining and developing HPC and AI data center infrastructure. Technical Accounting operates as the center of excellence for accounting quality, training others on new accounting standards implementation and regulatory guidance affecting reporting requirements. Key Responsibilities Complex and Non-Routine Transaction Analysis Own the accounting analysis for non-routine transactions from term sheet through conclusion, including convertible debt and related hedge instruments under ASC 470-20 and ASC 815, and business combination versus asset acquisition assessments under ASC 805 Perform consolidation and VIE analysis under ASC 810 for joint venture and partnership structures, and assess related-party implications of those structures under ASC 850 Conclude on impairment indicator and recoverability assessments under ASC 360, and on held-for-sale and discontinued operations classification under ASC 205-20 Provide accounting input on transactions before signing, including drafting comments where a term change would make the accounting outcome easier to support HPC and Infrastructure Accounting Positions Own capitalization positions for the HPC data center build-out: construction in progress, change orders under prime construction contracts, placed-in-service determinations, and site development, interconnection, and feasibility-stage costs Analyze power and energy arrangements, including derivative scope and normal purchases normal sales considerations under ASC 815, and multi-year purchase commitment implications Conclude lease versus service classification for customer and hosting arrangements under ASC 842 and ASC 606, from the lessor perspective on data center capacity Address other significant estimate-driven accounting matters, including asset retirement obligations under ASC 410 and environmental remediation obligations arising from site development and permitting Memo and Policy Authorship Draft audit-ready technical accounting memos following the function's established documentation standards, with alternatives considered and the basis for conclusion documented Develop and maintain standing accounting policies across significant and judgmental accounting areas, including capitalization for the HPC data center build-out, and maintain the supporting technical position documentation Design policy-derived controls alongside the internal SOX function for non-routine and significant transactions Contract Review and Issue Spotting Lead accounting review of higher-risk contracts: full reads including exhibits, capture of accounting-driving clauses with section references, risk assessment, and scoping of matters requiring memos Set contract review standards and review contract assessments performed by the Manager and Senior Associate Audit and Review Support Act as the day-to-day technical contact for the external audit engagement team on owned matters, preparing support and carrying positions through their review Support the VP with analysis and materials for management, Disclosure Committee, and Audit Committee discussion of owned matters Coordinate with external advisors and specialists as needed Requirements Experience & Background 7 to 10 years of progressive public accounting or technical accounting experience: a newer senior manager or an experienced manager ready to step up from a large international public accounting firm, or the equivalent from a public company technical accounting role Experience drafting or reviewing technical accounting memos and position papers on complex matters, from either the preparer or the audit side, across several of: debt and equity instruments, derivatives, consolidation, impairment, revenue or lease classification, business combinations SEC registrant experience required, from either the preparer or the audit side; infrastructure, energy, construction, data center, or digital asset exposure is a plus, but none is required Technical Knowledge Working depth across most of the following topics: ASC 205-20, 280, 360, 410, 440, 450, 470-20, 606, 718, 805, 810, 815, 842, and ASU 2020-06 Working knowledge of SEC reporting requirements, including Regulation S-X, Regulation S-K, and SEC staff guidance, as they apply to technical accounting p