Director of Financial Reporting

Applied-Optoelectronics-Inc.; Sugar Land (TX); On-site; USD 180,000 - 270,000; Full time

Benefits offered by this job

Health, dental, vision plans

401(k) with employer match

Generous PTO with payout

Relocation packages available

Job summary

Applied Optoelectronics, Inc (AOI) in Sugar Land, TX seeks a Director of Financial Reporting to lead the external reporting function as it expands U.S. manufacturing to support AI datacenter demand.

You will oversee SEC filings, MD&A, and disclosures, and mentor the reporting team while partnering with the CFO, Audit Committee, and external auditors to ensure timely, accurate financial communications and strong controls.

Qualifications

• Bachelor’s degree in Accounting, Finance, or related field.
• Active CPA certification.
• 8+ years in financial reporting or public accounting; 3+ years leading a team; ownership of SEC filings.
• Experience at a publicly traded company with 10-Q/10-K/8-K/Proxy filings.
• Strong US GAAP knowledge: revenue, intercompany, lease, stock-based compensation.
• SOX compliance experience with designing/remediating controls.
• ERP experience; SAP preferred; advanced Excel proficiency.
• Excellent written communication; ability to present to CFO and audit committee.
• Executive presence to advise CFO and manage external auditors.

Responsibilities

• Own end-to-end SEC reporting: 10-Q, 10-K, 8-K, proxy, and quarterly earnings releases.
• Draft and review MD&A, footnotes, and disclosures; ensure investor-friendly clarity.
• Monitor SEC developments and advise CFO on compliance gaps.
• Lead assessment/implementation of new accounting standards (ASC, revenue, leases, stock-based comp).
• Author technical memos with positions and present to CFO/auditors.
• Primary internal authority on US GAAP; guide Accounting Ops, FP&A, Treasury.
• Liaise with external auditors; manage audit process and ICFR.
• Oversee consolidation close and intercompany eliminations; ensure reconciliations.
• Deliver quarterly reporting packages and board materials.
• Lead budget and quarterly forecast with FP&A; build/mentor the team.
• Drive automation/improvement in reporting processes (Workiva, ERP).
• Ensure timely reporting deadlines and audit-ready documentation.

Skills

CPA

Leadership

US GAAP

SEC filings

Financial analysis

Education

Bachelor’s degree in Accounting/Finance

Certified Public Accountant (CPA)

Master’s degree in Accounting/Finance

Tools

SAP

Excel

Workiva/Wdesk

Job description

AOI is seeking a Director of Financial Reporting to lead the company’s external reporting function as we expand our U.S. manufacturing operations to support growing AI datacenter demand. Reporting to the Controller and CFO, the Director of Financial Reporting will oversee the accuracy, completeness, and timeliness of SEC filings, earnings support materials, and related disclosures across AOI’s vertically integrated global operations. This role also provides technical accounting leadership in consolidation, intercompany transactions, revenue recognition, inventory and standard cost accounting, foreign currency, and disclosure requirements.

The Director will lead and develop the financial reporting team, serve as the primary liaison to external auditors on reporting and technical accounting matters, and drive improvements in financial reporting processes, documentation, controls, and the close process. This leader will support the Controller, CFO, and Audit Committee with clear, decision-useful analysis and guidance on complex accounting matters as the business continues to scale.

Job Responsibilities

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.
• Oversee the consolidated financial reporting close, including consolidation adjustments, intercompany eliminations, and financial statement preparation. Coordinate with Accounting Operations to ensure underlying account reconciliations, journal entries, and supporting schedules are accurate, complete, and delivered on schedule.
• 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.

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.

Qualifications

Candidates must be authorized to work in the United States. Visa sponsorship is not available for this position.

Required:

• 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:

• 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 SEC filing and disclosure management platforms.

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.

Why AOI?

In addition to competitive salary, AOI offers:

• Flexible and competitive health (medical, dental, vision) plans offer the employee with the right options to meet individual and family needs
• 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

Applied Optoelectronics, Inc (AOI) is committed to providing equal opportunity in all of our employment practices, including hiring, placement, promotion, training, transfer and compensation, to all qualified applicants and employees without regard to race, color, national origin, citizenship, religion, sex, veteran status, age, disability, marital status, or any other category protected by State or U.S. Federal law. Moreover, we endeavor to treat our employees fairly.