Revenue Accounting Manager

Overview

Own revenue accounting for LiveKit's credit-denominated, consumption-based revenue model, acting as the technical authority on revenue policy, the monthly close, the external audit, and the order-to-cash cycle.

What you'll do

• Author the revenue accounting policy set, including principal versus agent on brokered inference, breakage on expiring credits, performance obligation identification and allocation, minimum commitment versus overage, and contract modifications, so each stands up to an external auditor
• Own the monthly revenue close, including recognition, the deferred revenue rollforward, contract asset and liability balances, and flux analysis
• Own the revenue portion of the external audit, from the PBC list through the technical positions
• Replace manual revenue entries with an automated billing-to-revenue reconciliation and a documented exception process, targeting invoice accuracy above 99% with root-cause tracking on misses
• Govern order to cash, including billing accuracy, dispute resolution, and an AR and collections process with DSO and aging targets
• Own commission capitalization and amortization under ASC 340-40
• Review non-standard deal structures before signing so the accounting consequence is a decision rather than a discovery
• Work with the sales team, review contracts, assess terms in accordance with ASC 606, implement workpapers and schedules, document conclusions, and assist with billing and collection efforts

What you'll need

• Licensed CPA
• Big 4 or comparable technical accounting foundation
• Real industry experience in a high-growth startup environment
• Demonstrable ASC 606 experience with usage-based or consumption revenue
• Ability to write technical memos (facts, guidance, analysis, conclusion) that a reviewer can follow without a meeting
• Experience assessing GAAP guidance and implementing it in real-world situations
• Hands-on ownership of a monthly revenue close
• Experience closing revenue through at least one external audit
• Comfort being the technical authority without a bench behind you

Nice to have

• Billing system implementation or migration (Metronome, Stripe, Zuora)
• Pre-IPO or first-audit experience
• Enough SQL to validate a recognition schedule against raw usage data

Details

• Location: United States (Remote)