Director of Financial Reporting

About AOI 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 US based manufacturing operations in Sugar Land to meet accelerating demand in the AI datacenter market Summary AOI is seeking a Director of Financial Reporting to lead the companys external reporting function as we scale our US 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 US 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

Job Responsibilities 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 AOIs 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 AOIs 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 AOIs business model Other functions particularly Accounting Operations FP&A and Treasury will rely on this role for definitive guidance on reporting treatment

Audit & Internal Controls 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 remediate them before they become audit findings

Ensure process documentation and policies are current effective and audit ready at all times

Financial Close & Internal Reporting Oversee the monthly quarterly and year end financial close process including journal entries account reconciliations and variance analyses…