Chief Accounting Officer

Big Watt Digital is a mission-critical infrastructure platform developing and operating next-generation, high-density data center campuses built for the demands of AI and advanced digital workloads. Our model brings together large-scale power, digital infrastructure, development execution, and operational discipline to deliver speed, certainty, and scalability.

We are building at the intersection of energy, data centers, AI infrastructure, and large-scale development—where execution matters.

Accounting is one of the most strategically important capabilities in an infrastructure company deploying billions of dollars of capital. The Chief Accounting Officer will serve as our principal accounting executive and build the accounting architecture of the company — defining how complex infrastructure investments are accounted for, embedding those policies into systems and controls, and preparing the organization to operate at public-company scale.

We are looking for a leader with exceptional technical judgment, intellectual curiosity and a builder's mentality. Someone who can develop an accounting position where precedent is limited, defend it with auditors and ultimately help shape emerging industry practice.

• Own technical policy across construction, capitalization, fixed assets, leases, revenue, JVs/VIEs, debt, derivatives and complex financing.
• Translate evolving commercial and infrastructure models into scalable, defensible accounting positions.
• Bring Accounting upstream into investment, customer, financing and structuring decisions.
• Partner with auditors and advisors to challenge significant judgments and build documentation that withstands PCAOB, SEC and investor scrutiny.

• Establish accounting across the full project lifecycle: development, construction, CIP, COD and stabilized operations.
• Set standards for capitalization, componentization, useful lives, depreciation, capitalized interest and impairment.
• Ensure consistent accounting across Hold Co, Project Cos, JVs and a growing portfolio of multi-billion-dollar projects.
• Own consolidation, close and financial statement integrity, connecting GAAP outcomes to underlying economics.

• Lead Net Suite implementation, including entity structures, chart of accounts, project dimensions, consolidation and workflows.
• Embed scalable controls across CIP, fixed assets, intercompany, debt, leases, revenue and JVs.
• Establish public-company-grade ITGCs, segregation of duties, master data governance and audit trails.
• Integrate Accounting with Procurement, Treasury, FP&A and reporting systems; automate aggressively without compromising SOX compliance.

• Drive S-1 readiness and ongoing SEC reporting, including 10-K, 10-Q, 8-K, MD&A and disclosures.
• Establish the SOX/ICFR framework, including risk assessment, control design, testing and remediation.
• Lead external audits and manage the independent auditor relationship.
• Advise the CFO, CEO and Audit Committee on significant judgments and financial reporting risks.

• Anticipate emerging accounting issues across AI infrastructure, data centers, power and project finance.
• Build relationships with leading audit firms, peer CAOs, technical experts and standard-setting bodies.
• Participate in industry forums, bringing emerging practices into BWD and helping shape precedent where it remains limited.

• Partner with FP&A to connect accounting outcomes to project economics and enterprise performance.
• Engage Treasury before financing decisions to assess…