Director of Financial Reporting

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Applied Optoelectronics, Inc. (AOI) is a leading developer and manufacturer of advanced optical and HFC networking products — the building blocks that power AI datacenters, CATV broadband, telecom, and fiber access networks around the world. Headquartered in Sugar Land, Texas, AOI is a vertically integrated company that designs and manufactures everything from semiconductor laser chips to finished optical transceivers, serving tier-one customers across cloud computing, broadband, and telecom.

With R&D operations in Atlanta, GA and global manufacturing presence in Taiwan and China, AOI is publicly traded on the Nasdaq (AAOI) and is actively expanding its U.S.

-based manufacturing operations in Sugar Land to meet accelerating demand in the AI datacenter market.

AOI is seeking a Director of Financial Reporting to lead the company’s external reporting function as we scale our U.S. manufacturing footprint in support of accelerating AI datacenter demand. This is a critical leadership role for our public company operating across multiple legal entities and international locations, requiring deep expertise in SEC reporting, U.S. GAAP, and the practical realities of financial reporting in a complex manufacturing environment.

Reporting to the Controller and CFO, the Director of Financial Reporting will be responsible for the accuracy, completeness, and timeliness of all SEC filings, including annual and quarterly reports, earnings support materials, and related disclosures. This leader will oversee the reporting process across a global organization with a vertically integrated operating model across three entities, and provide technical accounting leadership on matters such as intercompany transactions, consolidation, revenue recognition, inventory and standard cost accounting, foreign currency, and disclosure requirements.

The role will also drive improvements and consistency in reporting practices, strengthen documentation and controls, and improve the overall close and reporting process.

In addition, the Director will lead and develop the financial reporting team, act as the primary point of contact for external auditors on reporting and technical accounting matters, and support the Controller, CFO, and Audit Committee with clear, decision-useful analysis. The right candidate will combine technical depth with sound business judgment, anticipate reporting impacts, guide stakeholders through complex accounting matters, and build a reporting function that operates as a strategic peer and support to the CFO and audit committee.

• 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.

• 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…