Senior Manager, Technical Accounting

Are you ready to be part of a company that's not just talking about the future, but actively shaping it? Join The AES Corporation, the largest US-based global power company with a team of 8,300 employees across 12 countries.

AES has been ranked #1 by BloombergNEF in renewable energy sales to corporations in the US and Americas for five consecutive years, providing electricity for millions of people worldwide.

We are proud to foster a strong workplace culture, earning prominent positions in Great Place to Work rankings across the markets where we operate. AES was also named one of the World's Most Ethical Companies for the 13th consecutive year in 2026, highlighting our dedication to integrity, transparency, and responsible business practices.

Our spirit of innovation continues to earn industry recognition. AES is the only seven-time winner of the Edison Electric Institute's Edison Awards in the twenty-first century, a distinction honoring global leadership in advancing the electric power industry.

If you're ready to be part of a company that's not just adapting to change, but driving it, AES is the place for you. We're not just building a more sustainable future, we're powering it. Apply now and energize your career with a true leader in global energy.

Technical Accounting (TA) reviews and confirms conclusions on the US GAAP accounting by AES for all its contracts and non-standard transactions that could have a potentially material impact to the consolidated financial statements of AES. These conclusions result from critically analyzing, questioning and discussing memoranda submitted by the local business TA leads and local Controllers and thoroughly reviewing any associated contracts in English.

TA also promotes consistent accounting interpretations across AES by actively monitoring, understanding, applying and sharing examples from other SBUs proactively or as needed. Also, TA develops the US GAAP accounting policies of AES and is responsible for US GAAP training at AES.

The Sr. Manager Technical Accounting will be responsible for performing independent research of complex accounting transactions, and prepare as well as review technical accounting memos submitted by local businesses based on a wide variety of topics, and providing feedback in a timely manner. Will provide support to internal and external audits as required. Build strong relationships with cross-functional groups (e.g., Commercial, Treasury, Development, M&A, etc.)

along with counterparts within the local businesses. This individual is expected to develop company‑specific and industry knowledge in order to be identified as point of contact for accounting issues and in support of the various deliverables as well as delegate work as appropriate. Lead due diligence and transaction reviews from an accounting standpoint in support of the M&A process.

• Research, document and review complex accounting transactions including those related to derivatives, revenue arrangements under ASC 606, leases under ASC 842 and consolidation accounting, among others.
• Review documentation and research performed by others to ensure conclusions are fully researched, supported and consistent with precedent‑setting global conclusions.
• Assist the local TA teams by providing timely accounting analysis for proposed transactions as well as recommendations on deal structure as required to support the decision making by the M&A team and Senior Leadership.
• Consult in design of transactions to achieve the desired earnings impact within GAAP guidance.
• Provide supervision and leadership to more junior technical accounting staff.
• Timely identify and effectively communicate/resolve issues to avoid financial statement errors.
• Stay up to date on new accounting pronouncements and relevant GAAP issues and evaluate how they may impact the Company and ensure relevant information and accounting changes is provided to other departments when it impacts them.
• Interpret the accounting policies, propose and review changes to accounting policies.
• Prepare or participate in preparation of certain footnote disclosures for public financial statements.
• Participate in the review of financial statements for external filings required by legal agreements and local laws and regulations on a consistent basis.
• Manage discussions with engagement level partners and national office/professional practice directors with external auditors and/or consultants.
• Develop and maintain adequate SOX compliance as it relates to technical accounting.
• Assist in special accounting projects as assigned.

The Sr. Manager Technical Accounting regularly makes judgments and interpretations in the following highly technical areas of US GAAP:

• Identify when agreements to physically deliver electricity, fuel or other commodities are standalone derivatives, contain embedded derivatives requiring bifurcation, and/or contain lease elements.
• Assess when contracts represent variable interests that allow one party to direct…