Manager, Technical Accounting and Equity Reporting

As Oura scales and prepares for life as a public company, equity compensation and non-routine technical accounting questions are becoming larger and more complex. We’re looking for a Manager, Technical Accounting and Equity Reporting to own stock-based compensation accounting and equity reporting end to end, and to serve as a technical accounting resource on complex and non-recurring transactions.You’ll own ASC 718 accounting and the equity roll-forwards, reconciliations, footnotes, and disclosures that flow from it; work through the accounting for share repurchases; document accounting positions in clear memos; and build SOX-ready processes and controls. You’ll partner closely with Legal, Stock Administration, Payroll, Tax, Corporate Finance, FP&A, Business Systems, and our external auditors.

Stock-based compensation accounting (ASC 718)

• →Own the monthly stock-based compensation close: validate grant, vesting, forfeiture, and termination data, calculate and record expense by function, and prepare the related journal entries.
• →Review valuation inputs and assumptions (e.g., Black-Scholes, 409A) with valuation specialists and support the related audit evidence.
• →Account for modifications, cancellations, repurchases, and settlement mechanics, including net share settlement.
• →Reconcile the cap table and equity administration platform to the general ledger, and resolve differences promptly.

Equity reporting and disclosures

• →Prepare and review equity roll-forwards, APIC and stockholders’ equity activity, and stock-based compensation disclosures for quarterly and annual financial statements.
• →Maintain audit-ready support and tie-outs for every equity figure in the financial statements and disclosures.

Liquidity events and capital structure

• →Lead the accounting analysis for tender offers, secondary transactions, IPO-related events, and corporate reorganizations as they affect employee equity.
• →Lead the modeling process around the expected financial statement impact of an IPO on equity awards, including expense recognition, net settlement, and tax withholding, and keep the model current as timing and terms evolve.

Technical accounting and policy

• →Research complex accounting questions under US GAAP and write clear, well-supported technical memos that document facts, guidance, analysis, and conclusions.
• →Serve as a technical resource on non-routine transactions beyond equity, as needed - areas could include: debt vs. equity accounting (ASC 480), debt (ASC 470), leases (ASC 842), business combinations (ASC 805), and global entity matters.
• →Assist with drafting, updating, and maintaining accounting policies, and monitor new standards and SEC guidance for their impact on Oura.

Controls and audit

• →Design, document, and operate key controls over equity and technical accounting in partnership with the SOX team, and remediate gaps promptly.
• →Serve as a primary contact for external auditors on equity and technical accounting, including walkthroughs, PBC requests, and technical discussions.

• 6+ years of progressive accounting and financial reporting experience, including Big 4 or national firm experience.
• Bachelor’s degree in Accounting or Finance; active CPA strongly preferred.
• Hands-on expertise in ASC 718, including options, RSUs, performance-condition awards, modifications, repurchases and tender offers.
• Strong working knowledge of US GAAP and SEC reporting, with experience in ASC 718.
• Experience producing equity roll-forwards, footnotes, and disclosures for audited financial statements, and reconciling an equity administration platform (e.g., Carta, Shareworks) to the general ledger.
• Demonstrated ability to research complex technical matters independently and write defensible accounting memos.
• Experience designing and operating SOX or other internal controls over financial reporting.
• Clear written and verbal communication, including explaining complex topics to non-accounting partners, and a record of mentoring or managing others.

• Public company or IPO-readiness experience.
• Workiva and Shareworks experience.
• Experience in consumer hardware, health technology, or subscription businesses.