Financial Accountant - AI Trainer

Mercor; Charlotte (NC); On-site; USD 65,000 - 90,000; Full time

Job summary

Mercor is seeking a qualified accounting professional with 3+ years of experience in external audit, controllership/technical accounting, FP&A, or tax, and hands-on US GAAP expertise. You will evaluate AI-generated accounting outputs for accuracy and completeness, ensuring proper support and finalization of deliverables.

Applicants should be able to identify unsupported figures, apply appropriate standards, and document clear rationales.

Qualifications

• 3+ years of professional accounting experience in one or more of: external audit, controllership / technical accounting, FP&A, or tax.
• Current or recent hands-on work under US GAAP.
• CPA (or actively pursuing), Big 4 / firm / industry experience, or equivalent.
• Comfort working inside accounting software and reading financial statements and supporting schedules.

Responsibilities

• Review AI-agent attempts at realistic accounting tasks and judge whether each conclusion is correct and adequately supported
• Confirm work is actually completed and recorded — entries booked, findings logged, deliverables filed — not just described
• Catch fabricated or overstated work: invented support, procedures claimed but not performed, unsupported figures
• Judge completeness and whether the right method was applied to the right problem; require verify-before-finalize
• Write clear, specific agree/disagree rationales on each attempt

Tools

CaseWare

NetSuite

Power BI

Job description

Accounting knowledge we require

Financial reporting & the close

• US GAAP financial statements and the period-end close and reporting cycle
• Reconciliations, substantive analytics, and tie-outs to source documents
• Subledger-to-general-ledger tie-out, and what it means for a period to be open, locked, or reopened

Judgment & evaluation

• Materiality and the evaluation of errors and misstatements; when an item is or isn't material
• Adjusting journal entries and their coupled effects (e.g., deferred tax)
• Distinguishing an entry actually posted to the ledger from one sitting as a draft, an unposted batch, or a working-paper adjustment

Technical standards & estimates

• Revenue (ASC 606), leases (842), impairment (350/360), income taxes, credit losses (326), business combinations (805)
• Reserves, allowances, and other significant accounting estimates

Documentation & evidence

• Workpaper vs. memo standards, cross-referencing, sign-off, review-ready completeness
• Evidence provenance: a figure, citation, or procedure is only valid if it is actually supported

Tools

• Comfort in professional accounting software — engagement/audit tools (e.g., CaseWare), GL/ERP systems (e.g., NetSuite), and BI/reporting tools (e.g., Power BI)

What you'll do

• Review AI-agent attempts at realistic accounting tasks and judge whether each conclusion is correct and adequately supported
• Confirm work is actually completed and recorded — entries booked, findings logged, deliverables filed — not just described
• Catch fabricated or overstated work: invented support, procedures claimed but not performed, unsupported figures
• Judge completeness and whether the right method was applied to the right problem; require verify-before-finalize
• Write clear, specific agree/disagree rationales on each attempt

Requirements

• 3+ years of professional accounting experience in one or more of: external audit, controllership / technical accounting, FP&A, or tax
• Current or recent hands-on work under US GAAP
• Reflexive professional judgment; can spot an unsupported number, a misapplied standard, or an incomplete deliverable on sight
• CPA (or actively pursuing), Big 4 / firm / industry experience, or equivalent
• Comfort working inside accounting software and reading financial statements and supporting schedules