Director of Technical Accounting

The Company

Faraday Future (FF) is a California-based global shared intelligent mobility ecosystem company, leveraging the latest technologies and the world’s best talent to realize exciting new possibilities in mobility. We design and engineer next-generation intelligent, connected electric vehicles and are establishing a presence across the U.S., China, and the UAE. At FF, we’re creating something new, something connected, and something with a true global impact.

The Director of Technical Accounting is a critical senior role responsible for providing authoritative technical accounting guidance across all complex accounting matters that impact Faraday Future’s consolidated financial statements. This role owns the Company’s accounting policy framework and serves as the primary subject matter expert on US GAAP for the finance and accounting organization. In a secondary capacity, the Director will collaborate with and support the Director of SEC Reporting on quarterly and annual SEC filings to ensure technical accounting positions are accurately reflected in external disclosures.

The Director of Technical Accounting will report directly to the VP of Accounting and will be an integral member of the Company’s corporate governance and financial reporting function.

• Serve as the Company’s primary technical accounting expert and advisor on all complex accounting matters under US GAAP and SEC regulations.
• Research, document, and communicate accounting positions for complex and non-routine transactions, including new product structures, financing arrangements, and strategic partnerships.
• Proactively engage with business operations, legal, finance, and FP&A teams to consult on developing or anticipated transactions before they are executed.
• Monitor FASB and SEC standard-setting activities; assess the impact of new pronouncements and lead adoption planning and implementation.

• Revenue Recognition:
  Lead accounting for automotive vehicle and robotics sales; assess variable consideration, contract modifications, and principal vs. agent determinations.
• Debt & Notes Payable:
  Account for complex debt instruments including secured and unsecured promissory notes, related-party notes payable, convertible instruments, and debt modifications or extinguishments.
• Warrant Accounting:
  Determine and maintain classification (equity vs. liability) for public warrants, PIPE warrants, and other warrant instruments; manage quarterly remeasurement and fair value disclosures.
• Leases:
  Oversee accounting for the Company’s significant operating lease portfolio; assess lease modifications and impairments.
• Stock-Based Compensation:
  Oversee accounting for equity awards including stock options and earnout shares; apply Black-Scholes and other valuation models; manage forfeiture policy and reverse stock split adjustments.
• Stockholders’ Equity & EPS:
  Account for complex equity transactions including Class A and Class B Common Stock, reverse stock splits, dilutive securities, and EPS calculations including potentially dilutive shares excluded from computation.
• VIE / Consolidation:
  Assess and maintain the Company’s consolidation framework, including evaluation of variable interest entities and foreign subsidiaries.
• Foreign Currency & Foreign Operations:
  Manage accounting for the Company’s foreign subsidiaries, including translation of subsidiary financials, CTA, and remeasurement of foreign-denominated balances.
• Fair Value Measurements:
  Oversee fair value hierarchy disclosures for warrant liabilities, equity securities, and debt; work with external valuation specialists where required.
• Impairment of Long-Lived Assets & ROU Assets:
  Monitor triggering events and perform or review impairment assessments, including impairment analyses for right-of-use assets and production equipment.

• Own and maintain the Company’s accounting policy library; establish new policies as the Company’s business evolves.
• Ensure accounting policies are documented, approved, communicated, and consistently applied across the organization.
• Lead periodic policy reviews…