Director of Financial Reporting

AOI is committed to providing equal opportunity in all of our employment practices, including hiring, placement, promotion, training, transfer and compensation, to all qualified applicants and employees without regard to race, color, national origin, citizenship, religion, sex, veteran status, age, disability, marital status, or any other category protected by State or U.S. Federal law. Moreover, we endeavor to treat our employees fairly.

AOI is seeking a Director of Financial Reporting to lead the company’s external reporting function as we expand our U.S. manufacturing operations to support growing AI datacenter demand. Reporting to the Controller and CFO, the Director of Financial Reporting will oversee the accuracy, completeness, and timeliness of SEC filings, earnings support materials, and related disclosures across AOI’s vertically integrated global operations.

This role also provides technical accounting leadership in consolidation, intercompany transactions, revenue recognition, inventory and standard cost accounting, foreign currency, and disclosure requirements.

The Director will lead and develop the financial reporting team, serve as the primary liaison to external auditors on reporting and technical accounting matters, and drive improvements in financial reporting processes, documentation, controls, and the close process. This leader will support the Controller, CFO, and Audit Committee with clear, decision-useful analysis and guidance on complex accounting matters as the business continues to scale.

SEC & External Reporting

• Own the end-to-end preparation and filing of all SEC reports:
  Form 10-Q, 10-K, 8-K, Annual Proxy Statement, and quarterly earnings releases. This includes managing the filing calendar, coordinating inputs across Accounting Operations, FP&A, and Legal, and ensuring all deadlines are met without exception.
• Draft and review MD&A, footnote disclosures, and other narrative sections of SEC filings. AOI’s disclosures must clearly convey the financial impact of a vertically integrated manufacturing model with significant intercompany activity; the Director is responsible for ensuring these disclosures are both technically accurate and understandable to investors.
• Monitor SEC regulatory developments and proactively assess their implications for AOI’s disclosure obligations, bringing recommendations to the CFO before compliance gaps emerge.

Technical Accounting & Standards

• Lead the assessment and implementation of new and evolving accounting standards (ASC updates, SEC rule changes). At AOI, this includes evaluating standards that affect revenue recognition on customer contracts for optical transceivers and modules, lease accounting across multiple facilities and jurisdictions, and stock-based compensation.
• Author technical accounting memos on complex or judgmental matters. In addition to summaries of reports, the Director is expected to take a position, support it with analysis, and present it to the CFO and external auditors.
• Serve as the primary internal authority on US GAAP as it applies to AOI’s business model. Other functions, particularly Accounting Operations, FP&A, and Treasury, will rely on this role for definitive guidance on reporting treatment.

• Serve as the primary finance liaison to external auditors for all financial reporting and disclosure matters. The Director is expected to anticipate auditor concerns, prepare thorough documentation, and resolve issues efficiently.
• Prepare quarterly reporting packages and presentation materials for the audit committee.
• Maintain and strengthen internal controls over financial reporting (ICFR) in compliance with SOX requirements. Identify control gaps proactively and…