Senior Manager, External Reporting & Compliance

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 companys 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 companys 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

• Bachelors degree in Accounting Finance or related field; CPA required

• 58 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